CITY OF FLINT 
                                     INCOME TAX DEPARTMENT 
                                      INSTRUCTIONS FOR FORM F-1040ES 
                   QUARTERLY ESTIMATED INCOME TAX PAYMENT VOUCHERS 

WHO MUST MAKE ESTIMATED INCOME TAX PAYMENTS 
A. Individuals  and  Unincorporated  Businesses: Every  resident  or  nonresident  who  expects  taxable  income  from
   which Flint income tax will not be withheld must make estimated income tax payments. Payments are not required if
   the estimated tax is one hundred dollars ($100.00) or less. A husband and wife may make joint estimated income tax
   payments.
B. Corporations: A corporation (including a Subchapter S corporation) subject to the tax on all or part of its net profits
   must make estimated income tax payments. Payments  are not required from corporations if the estimated tax is two
   hundred fifty dollars ($250.00) or less. Please use form F-1120ES
C. Partnerships: A  partnership  electing  to  pay  the  tax  on  behalf  of  its  partners  must  make  estimated  income  tax
   payments. Payments are not required if the estimated tax is one hundred dollars ($100.00) or less. If the partnership
   elects to pay the tax on behalf of the partners, a partner is not required to make estimated payments as an individual
   unless the partner has other income on which the income tax is expected to exceed one hundred dollars ($100.00).
WHEN AND WHERE TO FILE A DECLARATION AND PAY ESTIMATED TAX 
A. Calendar Year Taxpayers:  The first estimated payment must be made on or before April 30 of the tax year.
B. Payment of Estimated Tax: The estimated tax may be paid in full with the first quarter payment or paid in four (4)
   equal  quarterly  installments.  Calendar  year  quarterly  payments  are  due  on  or  before  April  30,  June  30,  and
   September 30 of the tax year and January 31 of the next year. Fiscal year installments are due on or before the end
   of  the  fourth,  sixth,  ninth  and thirteenth month  after  the  beginning  of  the  fiscal  year. Remittances  are  to  be  made
   payable to: City of Flint.
C. Where to Send Payments:   The quarterly payments shall be mailed to:
   City of Flint Income Tax Department
   Attn: Estimated Payments
   PO Box 529
   Eaton Rapids, Ml  48827-00529
DO NOT USE OR    PHOTOCOPY ANOTHER TAXPAYER'S FORMS.                  If you do, your payment could be applied to the 
wrong account. 
NOTE:  Reminder notices will not be sent. Save this set of forms for use in making  the remainder of this year's 
quarterly estimated payments. Blank forms may be downloaded from the Flint under the Income Tax Department. 
The website address is: www.cityofflint.com/incometax/forms.asp. 
CALCULATION OF ESTIMATED INCOME TAX 
Calculate  the  estimated  income  tax  due  using  the  Estimated  Income  Tax  Computation  Worksheet  below.  Round 
computations to the nearest dollar. 

ESTIMATED INCOME TAX COMPUTATION WORKSHEET                                  TAX YEAR ----
1. TOTAL INCOME EXPECTED                                                    1. 
2. EXEMPTIONS (List the amount of the exemption for Flint)                  2. 
3. ESTIMATED TAXABLE INCOME (Line 1 less Line 2)                            3. 
4. ESTIMATED TAX                                                            4. 
   Nonresident individuals enter the tax at 1/2%  (multiply line 3 by .005).
   All other taxoavers enter the tax at 1 % (multiolv line 3 bv .01 ).
5. FLINT INCOME TAX TO BE WITHHELD                                          5. 
6. OTHER CREDITS EXPECTED                                                   6. 
7. ESTIMATED TAX (Line 4 less Lines 5 and 6)                                7. 

The annual return for the previous year may be used as the basis for computing your declaration of estimated tax for the 
current year. The same figures used for estimating your federal income tax, adjusted to exclude any income not taxable 
or deductions not allowed under the Uniform City Income Tax Ordinance (MCL 141.601 et seq.), may be used. 
CALCULATION OF THE ESTIMATED TAX PAYMENT DUE EACH QUARTER 
If you know the amount of quarterly estimated tax to be paid, write the amount in the estimated tax due box of Form F-
1040ES, for the quarter, round the payment to the nearest dollar. 
AMENDED DECLARATION 
If  you  find  that  your  estimated  tax  is  substantially  increased  or  decreased  as  a  result  of  a  change  in  income 
or  exemptions,  you  may  amend  your  estimate  at  the  time  of  making  any  quarterly  payment  with  Form  F-1040ES 
by  adjusting the quarterly payment. 

LATE PAYMENT OR UNDERPAYMENT OF ESTIMATED INCOME TAX 
If  you  fail  to  make  the  required  quarterly  estimated  tax  payments,  underpay  or  pay  late,  interest  and  penalty  may  be 
charged. The interest rate is  1  percent above the prime rate.  The interest rate is adjusted on January  1  and July  1  each 
year. The penalty rate is 1  percent per month. 
INTEREST AND PENAL TY 
If the total amount of tax withheld, tax credits and estimated tax paid is less than seventy percent (70%) of the tax due for 
the current or previous year, interest and penalty will be charged.  Payment of estimated tax does not excuse the taxpayer 
from filing an annual income tax return even though the total tax liability has been paid. 
INCOME SUBJECT TO FLINT INCOME TAX 
A. Residents:  All  salaries,  wages,  bonuses,  commissions  and  other  compensation;  net  profits  from  business  or
   profession;  net rental income; capital gains less capital losses; interest and dividends; income from estates and trusts;
   and other income.
B. Nonresidents: Salaries,  wages,  bonuses,  commissions  and  other  compensation  for  services  rendered  or  work
   performed in  Flint;  net rental income from property located  in  Flint;  net profits from a business,  profession or other
   activity  to  the  extent  that  it  is  from  work  done,  services  rendered  or  activity  conducted  in  Flint;  capital  gains  less
   capital losses from the sale of real or tangible personal property located in Flint.
WITHHOLDING TAX AND OTHER TAX CREDITS 
A. Withholding  Tax:  You  may  subtract  from  your  estimated  income  tax  the  amount  of  income  tax  expected  to  be
   withheld for Flint.
B. Income Tax Paid by Partnership: If you are a member of a partnership which elects to and pay the tax on behalf of
   its partners,  you may subtract from your estimate of  Flint income tax,  the amount of tax expected to be paid by the
   partnership on your distributive share of net profits.
C. Income Tax Paid to Another Municipality:     Residents of Flint who pay income tax to another municipality on income
   taxable in  Flint may subtract from their estimate of income tax the amount of income tax expected to be paid to the
   other municipality. The credit is limited to the amount of tax assessable under the Flint Income Tax Ordinance on the
   same income of a nonresident.
PAYMENT RECORD FOR TAX YEAR                                                                (Keep this for your records.) 
   PAYMENT                       DATE PAID               CHECK NUMBER                      ESTIMATED TAX PAID 
   FIRST QUARTER 
   PAYMENT 
   SECOND QUARTER 
   PAYMENT 
   THIRD QUARTER 
   PAYMENT 
   FOURTH QUARTER 
   PAYMENT 

                                                TOTAL ESTIMATED TAX PAYMENTS 

Make remittances payable to: 
City of Flint. 

Mail estimated tax forms and payments to: 
   Flint Income Tax Department 
   Attn: Estimated Payments 
   PO Box 529 
   Eaton Rapids, Ml  48827-00529 

F-1040ES                                                                       FLINT                                            2023  EST  01Q 
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                   FIRST QUARTER - PAYMENT DUE APRIL 30, 2023 

Taxpayer Name: 

Social Security No: 

Due on or Before:                     04/30/2023, for tax year 2023 

Payment: 

Payment Method:                       • Make payment by check or money order payable to "City of Flint."  Write your social security 
                                      number, daytime phone number, and "2023 F-1040ES" on your payment. DO NOT SEND CASH.

Additional Information:               The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                                      payments under his or her own social security number by listing their name and social security number as 
                                      the taxpayer on this payment voucher. 

Address for Payment:                  City of Flint Income Tax Dept 
                                      Attn: Estimated Paymenrts 
                                      PO Box 529 
                                      Eaton Rapids, Ml  48827-0529 

Taxpayer Records:                     Amount Paid: 
                                      Check Number: 
                                      Date Mailed: 

 KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                      V DETACH HERE  V 
                                                                        FLINT 
F-1040ES         Mail To:            Flint Income Tax Dept, Attn:  Estimated Payments, PO Box 529, Eaton Rapids, Ml  48827-0529 2023  EST  01 Q 
                                            FIRST QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER 
INACTP#                              IEFIN#                         I                                PAYMENT VOUCHER 1   Due Date:  04/30/2023 
Taxpayer's first name, initial,Ilast name                             Taxpaye�s SSN 

If joint estimated payment, spouse's first name, initial, last name   If joint payment, spouse·s SSN 

Present home address (Number and street)               Apt. no.       Mail to: 
                                                                               Income Tax Department    
Address line 2 (P.O. Box address for mailing use only)                         Attn: Estimated Payments   
                                                                               PO Box 529 
City, town or post office                   State  Zip code                    Eaton Rapids, Ml  48827-0529 

Foreign country name, province/county, postal code I  I               Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                      money order                                                                .00 
                                                                                                                         I 

F-1040ES                                                                       FLINT                                          2023  EST  02Q 
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                         SECOND QUARTER - PAYMENT DUE JUNE 30, 2023 

Taxpayer Name: 

Social Security No: 

Due on or Before:                        06/30/2023, for tax year 2023 

Payment: 

Payment Method:                    • Make payment by check or money order payable to "City of Flint."  Write your social security 
                                         number, daytime phone number, and "2023 F-1040ES" on your payment. DO NOT SEND CASH.

Additional Information:                  The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                                         payments under his or her own social security number by listing their name and social security number as 
                                         the taxpayer on this payment voucher. 

Address for Payment:                     City of Flint Income Tax Dept 
                                         Attn: Estimated Payments 
                                         PO Box 529 
                                         Eaton Rapids,  Ml  48827-0529 

Taxpayer Records:                        Amount Paid: 
                                         Check Number: 
                                         Date Mailed: 

 KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                      V DETACH HERE  V 
                                                                        FLINT 
F-1040ES                  Mail To: Flint Income Tax Dept, Attn:  Estimated Payments, PO Box 529, Eaton Rapids, Ml  48827-0529 2023  EST  02Q 
                                         SECOND QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER 
INACTP#                        I IEFIN#                             I                                 PAYMENT VOUCHER 2    Due Date:  06/30/2023 
Taxpaye�s first name, initial, last name                              Taxpaye�s SSN 

If joint estimated payment. spouse•s first name, initial. last name    If joint payment, spouse•s SSN 

Present home address (Number and street)               Apt. no.       Mail to: 
                                                                               Income Tax Department    
Address line 2 (P.O. Box address for mailing use only)                         Attn: Estimated Payments 
                                                                               PO Box 529 
City, town or post office                State  Zip code                       Eaton Rapids, Ml       48827-0529 

Foreign country name, province/county, postal code I I                 Amount of estimated tax you are paying by check or  Round to nearest dollar 
                                                                       money order                                                                 .00 
                                                                                                                          I

F-1040ES                                                                         FLINT                                         2023  EST  03Q 
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                          THIRD QUARTER-PAYMENT DUE SEPTEMBER 30, 2023 

Taxpayer Name: 

Social Security No: 

Due on or Before:                         09/30/2023, for tax year 2023 

Payment: 

Payment Method:              • Make payment by check or money order payable to "City of Flint."  Write your social security 
                                          number, daytime phone number, and "2023 F-1040ES" on your payment. DO NOT SEND CASH.

Additional Information:                   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                                          payments under his or her own social security number by listing their name and social security number as 
                                          the taxpayer on this payment voucher. 

Address for Payment:                      City of Flint Income Tax Dept 
                                          Attn: Estimated Payments 
                                          PO Box 529 
                                          Eaton Rapids, Ml  48827-0529 

Taxpayer Records:                         Amount Paid: 
                                          Check Number: 
                                          Date Mailed: 

 KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                      V DETACH HERE    V 
                                                                                       FLINT 
F-1040ES                  Mail To:  Flint Income Tax Dept, Attn:  Estimated Payments, PO Box 529, Eaton Rapids, Ml  48827-0529 2023  EST  03Q 
                                          THIRD QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER 
INACTP#                   I IEFIN#                                  I                                  PAYMENT VOUCHER 3     Due Date:  09/30/2023 
Taxpayer's first name. initial, last name                             Taxpaye�s SSN 

If joint estimated payment, spouse's first name, initial, last name     If joint payment, spouse's SSN 

Present home address (Number and street)                Apt. no.        Mail to: 
                                                                                 Income Tax Department    
Address line 2 (P.O. Box address for mailing use only)                           Attn: Estimated Payments   
                                                                                 PO Box 529 
City, town or post office                 State  Zip code                        Eaton Rapids, Ml  48827-0529 
                                          I            I
Foreign country name, province/county, postal code                      Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                        money order                                        I                       .00 

F-1040ES                                                                FLINT                                                  2023  EST  04Q 
                                          ESTIMATED INCOME TAX PAYMENT VOUCHER FOURTH 
                                                       QUARTER - PAYMENT DUE JANUARY 31, 2024 

Taxpayer Name: 

Social Security No: 

Due on or Before:                         01/31/2024, for tax year 2023 

Payment: 

Payment Method:              • Make payment by check or money order payable to "City of Flint."  Write your social security 
                                          number, daytime phone number, and "2023 F-1040ES" on your payment. DO NOT SEND CASH.

Additional Information:                   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                                          payments under his or her own social security number by listing their name and social security number as 
                                          the taxpayer on this payment voucher. 

Address for Payment:                      City of Flint Income Tax Dept 
                                          Attn: Estimated Payments 
                                          PO Box 529 
                                          Eaton Rapids, Ml  48827-0529 

Taxpayer Records:                         Amount Paid: 
                                          Check Number: 
                                          Date Mailed: 

 KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                      V DETACH HERE V 
                                                                                    FLINT 
F-1040ES                  Mail To:  Flint Income Tax Dept, Attn:  Estimated Payments, PO Box 529, Eaton Rapids, Ml  48827-0529 2023  EST  04Q 
                                          FOURTH QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER 
INACTP#                   I IEFIN#                                  I                                  PAYMENT VOUCHER 4    Due Date:  01/31/2024 
Taxpayer's first name, initial, last name                             Taxpaye�s SSN 

If joint estimated payment, spouse's first name, initial, last name     If joint payment, spouse's SSN 

Present home address (Number and street)               Apt. no.         Mail to: 
                                                                        Income Tax Department    
Address line 2 (P.O. Box address for mailing use only)                  Attn: Estimated Payments   
                                                                        PO Box 529 
City, town or post office                 State  Zip code               Eaton Rapids, Ml  48827-0529 

Foreign country name, province/county, postal code I I                  Amount of estimated tax you are paying by check or  Round to nearest dollar 
                                                                        money order                                                                 .00 
                                                                                                                           I