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City of Hamtramck                         2022 HAMTRAMCK
Income Tax Department
                                          INDIVIDUAL INCOME TAX
P.O. Box 209
Eaton Rapids, MI 48827-0209           FORMS AND INSTRUCTIONS
                                          For use by individual residents,
Form H-1040
                                      part-year residents and nonresidents

CITY OF HAMTRAMCK INCOME TAX                                                                        2022

            ALL PERSONS HAVING HAMTRAMCK TAXABLE INCOME IN 2022 MUST FILE A RETURN
                                      TAX RETURNS ARE DUE APRIL 30, 2023

                                            MAILING ADDRESS
            BALANCE DUE RETURNS                                             ALL OTHER RETURNS
            City of Hamtramck 1040 Payments                                 City of Hamtramck
            P.O. Box 209                                                    P.O. Box 209
            Eaton Rapids, MI   48827                                        Eaton Rapids, MI   48827

TAX RATES            Resident: 1%
                     Nonresident: 0.5%
EXEMPTIONS           Exemption value: $600

                     Tax must be paid at the time you file your return if you owe $1.00 or more.
PAYMENT
OF TAX DUE           NOTE: If you are paying $100.00 or more with your 2022 return, you may need to make estimated income tax
                     payments for 2023. See page 2 for instructions.
                     Make check or money order payable to: CITY OF HAMTRAMCK

YOUR RETURN          Tax returns are due April 30, 2023.
                     Forms are available online at www.hamtramck.us.

                     For assistance contact the Hamtramck Income Tax Department at 3401 Evaline Ave, Hamtramck, Michigan or call
CONTACT US           (313) 870-9366.

                     Failure to attach documentation or attaching incorrect or incomplete documentation will delay
                     processing of the return or result in corrections being made to the return.

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2022 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
WHO MUST FILE A RETURN Indicate your residency status by marking (X) the proper box.
If you had Hamtramck taxable income greater than the total of your Resident a person whose domicile (principle residence) was in the
personal and dependency exemptions, you must file a tax return City of Hamtramck all year. File as a resident if you were a resident the
even if you did not file a federal tax return. See Exemptions schedule entire year.
for more information on your allowable exemption total. You are Nonresident a person whose domicile (principle residence) was
required to file a tax return and pay tax even if your employer did outside the City of Hamtramck all year. File as a nonresident if you were
not withhold Hamtramck tax from your paycheck. You will be a nonresident the entire year.
required to
employer notmake estimated income tax payments if you work for an Part-Year Resident a person who changed their domicile (primary
withholding Hamtramck tax from your 2023 wages. residence) during the year from one inside Hamtramck to one outside
ESTIMATED TAX PAYMENTS Hamtramck or vice versa. If you were a resident for only part of 2022,
When your total income tax is greater than the amount of tax withheld use form H-1040TC to calculate the tax and attach it to the H-1040.
plus other credits by $100 or more, you may be required to make Married with Different Residency Status. If you were married in 2022
quarterly estimated tax payments. File Form H-1040ES (available on the and had a different residency status from that of your spouse, file
Hamtramck website) by April 30 of the tax year and pay at least one- separate returns or file a resident return using Form H-1040TC to
fourth (¼) of the estimated tax. The remaining estimated tax is due in compute the tax.
three equal payments on June 30 and September 30 of the tax year and
January 31 of the following year. Adjust the remaining quarterly FILING STATUS
payments if your income increases or decreases during the year. Indicate filing status by marking (X) the proper box. If married filing
Failure to make required estimated tax payments or underpayment separately, enter spouses Social Security number in the spouses SSN
of estimated tax will result in assessment of penalty and interest. box and enter the spouses full name in the filing status box.
If you have made estimated tax payments and do not owe more tax for INCOME EXEMPT FROM HAMTRAMCK INCOME TAX
the year, you still must file a tax return. Hamtramck does not tax the following types of income:
1 Social security, pensions and annuities (including disability
DUE DATE AND EXTENSIONS pensions), Individual Retirement Account (IRA) distributions received
Returns are due on or before April 30, 2022. The due date of the annual after reaching age 59½.
income tax return may be extended for a period not to exceed six 2. Proceeds of insurance where the taxpayer paid policy premiums.
months. To apply for an extension, file Form H-4868, Application for (Payments from a health and accident policy paid by an employer
Automatic Extension of Time to File an Individual Income Tax Return. are taxed the same as under the Internal Revenue Code).
Applying for a federal extension does not satisfy the requirement for 3. Welfare relief, unemployment compensation and supplemental
filing a Hamtramck extension. Application for an extension must be unemployment benefits.
made and the tentative tax due must be paid (MCL 141.664). Filing an 4. Interest from obligations of the United States, the states or
extension with payment is not a substitute for making estimated tax subordinate units of government of the states and gains or losses on
payments. An extension does not extend the time for paying the tax the sales of obligations of the United States.
due. 5. Military pay of members of the armed forces of the United States,
When an extension form is filed and the balance due is paid, it may be including Reserve and National Guard pay.
assumed that the extension is automatically granted unless otherwise 6. Michigan Lottery prizes won on or before December 30, 1988.
notified. Interest and penalty is charged on taxes paid late even if an (Michigan lottery prizes won after December 30, 1988 are taxable.)
extension of time to file is granted. Penalty may be waived by the 7. City, state and federal refunds.
Income Tax Administrator if the tax paid by the original due date is not ITEMS NOT DEDUCTIBLE ON THE HAMTRAMCK TAX RETURN
understated by more than 5% of tax or the corporation can show that Hamtramck does not allow deductions for items such as taxes, interest,
the failure to pay on time was due to reasonable cause. medical expenses, charitable contributions, casualty and theft losses,
AMENDED RETURNS etc. In addition, the following federal adjustments are not deductible on
File amended returns using the H-1040 Clearly mark AMENDED at the the Hamtramck return: student loan interest, Archer MSA deduction,
top of the return. If a change on your federal return affects Hamtramck self-employed health insurance deduction, one-half or self employment
taxable income, you must file an amended return within 90 days of the tax, and penalty for early withdrawal of savings.
change and pay the tax due. An adjustment must be made for tax paid FORM H-1040, PAGE 1, INSTRUCTIONS
or refunds received from the original return. Write in the tax paid or
refunds received to the left of the box on page 2, Payments and Credits TOTAL INCOME AND TAX COMPUTATION
schedule, line 4; Include the tax paid and subtract refunds from the Round all figures to the nearest dollar.
original return when totaling amended return payments and credits. All Lines 1 16, Columns & A B Federal Data and Exclusions
schedules supporting the changes should accompany the filing. Every NOTE: Schedules, attachments and other documentation that support
change must be explained. Mail amended returns to: Hamtramck tax withheld, exclusions, adjustments or deductions must be provided.
Income Tax, P.O. Box 209, Eaton Rapids, MI 48827-0209. Failure to attach or attaching incomplete supporting information will
CHARGES FOR LATE PAYMENTS delay processing of your return or result in tax withheld, exclusions,
All tax payments remaining unpaid after they are due are liable to a adjustments or deductions being disallowed.
penalty of 1% per month, not to exceed a total penalty of 25%, and Lines 1 - 16, Column C Figure Taxable Income
bear interest at the rate of 1% above the prime rate on an annual basis. Subtract column B from column A and enter difference in column C.
Theminimum combined charge for interest and penalty is $2.00. Support figures with schedules.
DISCLAIMER Line 17 Total Additions
These instructions are interpretations of the Uniform City Income Tax Add lines 2 through 16.
Ordinance, MCLA 141.601 et seq. The Hamtramck Income Tax Line 18 Total Income
Ordinance will prevail in any disagreement between these instructions Add lines 1 through 17.
and the Ordinance. Line 19 Total Deductions
COMPLETING YOUR RETURN Enter the total deductions from line 7 of Deductions schedule, page 2.
NAME, ADDRESS, SOCIAL SECURITY NUMBER Line 20 Total Income after Deductions
Always write your social security number(s) on the return. Your Subtract line 19 from line 18.
social security number must agree with the SSN on the Form(s) W-2 Line 21 Exemptions
attached to your return. Enter the total number of exemptions (page 2, Exemptions schedule,
Enter your name and, if a joint return, your spouses name. line 1h) on line 21a and multiply line 21a by $600.00 and enter the
If the taxpayer or spouse is deceased: attach a copy of federal Form product on line 21b.
1310 or a copy of the death certificate; write deceased in the Line 22 Total Income Subject to Tax
signature area; and enter the date of death in the box on the Subtract line 21b from line 20. If line 21b is greater, enter zero.
signature line of return. Line 23 Tax
Enter your current address under Present home address. If using a Multiply line 22 by the appropriate tax rate to compute tax liability, and
PO Box, or an address that is not your legal residence, you must add enter it on line 23b. (The resident tax rate is 1.0%. The nonresident rate
an attachment that states your actual residence. is 0.50%.) If you were a resident for only part of the year and used
Mark the box to indicate your filing status. Schedule TC to compute your tax, mark (X) line 23a and attach W94586-NUT01 1/13/15 1:54 PM Page 2
RESIDENCY STATUS Schedule TC to the return.

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2022 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
Line 24 Total Payments and Credits Line 3 Employee Business Expenses
Enter the line 4 total from the Payments and Credits schedule on page Employee business expenses are deductible only when incurred in the
2. You must file the return even if there is no tax due or overpayment. performance of service for an employer and only to the extent not
Line 25 Estimated Tax or Late Payment Interest and Penalty reimbursed by the employer. Meal expenses are not subject to the
Nonpayment or underpayment of estimated income tax and late reductions and limitations of the Internal Revenue Code. Under the
payment of tax is subject to penalty and interest. You may calculate the Hamtramck Income Tax Ordinance meals must be incurred while away
amounts and enter penalty on line 25a, interest on 25b, and the total from home overnight on business.
interest and penalty on line 25c or the city may calculate and assess it. BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:
A. Expenses of transportation, but not to and from work.
TAX DUE OR REFUND B. Expenses of travel, meals and lodging while away from home
Line 26 Tax Due and Payment of Tax overnight on business for an employer.
If the tax on line 23b plus the interest and penalty on line 25c exceeds C. Expenses incurred as an outside salesperson away from the
the total Payments and Credits on line 24, enter the difference, the tax employer's place of business. This does not include driver-
due, on line 26. The tax due must be paid with the return when filed. salesperson whose primary duty is service and delivery.
The due date for the return is April 30, 2023. D. Expenses reimbursed by employer from an expense account or
Pay by Check or Money Order. Make the check or money order other arrangement if included in gross earnings.
payable to the CITY OF HAMTRAMCK, place the check or money order NOTE: Business expenses claimed on line 4 of fed. Form 2106 are
in front of page 1 of the tax form and mail the return with the payment to: not allowed unless taxpayer qualifies as an outside salesperson.
Hamtramck Income Tax, P.O. Box 209, Eaton Rapids, MI 48827-0209. Attach a copy of Form H-2106, federal Form 2106 or a list of your
Do not send cash for your tax payment. The tax is due at the time of employee business expenses.
filing the return. Line 4 Moving Expenses
Line 27 Overpayment Moving expenses for moving into the Hamtramck area are deductible
If the total payments and credits on line 24 exceed the tax on line 23 to the same extent deductible under the Internal Revenue Code.
plus the interest and penalty on line 25c, enter the difference, the Moving must be related to starting work in a new location. Attach a
overpayment, on line 27. Use lines 28 through 31 to indicate what you copy of federal Form 3903 or a list of moving expenses, with the
want done with the refund. You must file the return even if there is no distance in miles from where you moved.
tax due, no overpayment or only a slight overpayment. Line 5 Alimony Paid
Line 28 Donations Separate maintenance payments, alimony, and principal sums payable
You may donate your overpayment, or a part of it, to the City of in installments (to the extent includable in the spouse's or former
Hamtramck (line 28a). Enter the amount of your donation on line 28a spouses adjusted gross income under the federal Internal Revenue
and enter the total on line 28d. Code) and deducted on the federal return are deductible. Child support
Line 29 Credit Forward is not deductible. Attach first 2 pages of federal return.
Enter on line 29 the amount of overpayment to credit to the next year. NOTE: The above deductions are limited to the amount claimed on
Line 30 Refund your federal return, except meals. The deductions are limited by
Enter on Line 30 the amount of the overpayment to be refunded. Your the extent they apply to income taxable under the Hamtramck
refund will be issued as a paper check. Income Tax Ordinance. Part-year residents must allocate
Please allow 45 DAYS before calling about a refund. deductions the same way they allocate income.
FORM H-1040, PAGE 2 INSTRUCTIONS Line 6 Renaissance Zone
The Renaissance Zone deduction may be claimed by: a qualified
EXEMPTIONS SCHEDULE resident domiciled in a Renaissance Zone; an individual with income
Complete the Exceptions schedule to report and claim the total from rental real estate located in a Renaissance Zone; and an
exemptions amount allowed. Everyone who files a Hamtramck return individual proprietor or a partner in a partnership that has business
gets a personal exemption of $60022. You may activity within a Renaissance Zone. Individuals who qualify for the claim an for 20
exemption even if someone else claims you as a dependent on deduction must attach Schedule RZ of H-1040 to their return to claim
their return. the deduction. Residents are not qualified to claim the deduction until
Lines 1a - 1c You and Spouse. Enter your date of birth and mark (X) they have been domiciled in a Renaissance Zone for 183 consecutive
the exemption boxes that apply to you. If filing jointly, complete line 1b days. Individuals are not qualified to claim the Renaissance Zone
for spouse. If you are age sixty-five or older or you are blind, you get an deduction if they are delinquent for any Michigan or Hamtramck taxes.
additional exemption. Mark (X) the boxes that apply, and enter on line A Hamtramck income tax return must be filed to qualify and claim this
1e the total number of exemption boxes marked. deduction.
Lines 1d Dependents. Determine dependents using the same rules Line 7 Total Deductions
as on the federal return. If you cannot claim a dependent on the federal Add lines 1 through 6. Enter the total on line 7 and on page 1, line 19.
return, you cannot claim them on a Hamtramck return. Enter the names
of your dependent children that live with you, then the names of other PAYMENTS AND CREDITS SCHEDULE
dependents and their relationship to you. Provide dependents Social Line 1 Hamtramck Tax Withheld by Employers
Security numbers and dates of birth. Enter totals on 1f and 1g. The city tax withheld by each of your employers is to be reported on
Lines 1e - 1h Total Exemptions. Add the amounts on 1e, 1f and 1g, Lines 7 through 10 of the Wages, Excludible Wages and City Tax
and enter the total exemptions on line 1h and on page 1, line 21a. Withheld schedule. Total Hamtramck tax withheld, line 17 of this
schedule, is reported on Form H-1040, page 2. Payments and Credit
EXCLUDED WAGES SCHEDULE schedule, line 1. The Form W-2 (Wages and Tax Statement) you
If any wages reported on page 1, line 1, column A, are not taxable, the received from each of your employers shows the tax withheld in box 19
Excluded Wages schedule must be completed. The data to complete and the locality name in box 20.
this schedule comes from the Wages, Excludible Wages and City Tax You must attach a copy of W-2 form(s) showing the entire amount
Withheld schedule. of HAMTRAMCK tax withheld and Hamtramck (or an abbreviated
DEDUCTIONS SCHEDULE form of Hamtramck) as the locality name. We will not allow the credit
You may deduct amounts that directly relate to income that is taxable by for Hamtramck tax withheld without W-2 Forms.
Hamtramck, prorating where necessary. Allowable deductions include Line 2 Tax Payments Other Than Tax Withheld
the following line number items: On line 2, enter the total of the following: estimated tax paid, tax paid
Line 1 Individual Retirement Account (IRA) Contributions with an extension, tax paid paid by a partnership and credit forward from
Contributions to an IRA are deductible to the same extent deductible past tax year.
under the Internal Revenue Code. Attach first 2 pages of federal return Line 3 Tax Credit for Tax Paid (Residents only)
and evidence of contribution, which includes, but is not limited to, one Enter on line 3 the credit for income taxes paid to the other city. If you
of the following: a copy of receipt for IRA contribution, a copy of federal had income subject to tax in another city while you were a resident of
Form 5498, a copy of a cancelled check that clearly indicates it is for an Hamtramck, you may credit this credit. The credit is 0.5%
IRA contribution. ROTH IRA contributions are not deductible. of the taxable income . This credit must be based on income
Line 2 Self-Employed SEP, SIMPLE and Qualified Plans taxable by both cities, and the credit may not exceed the tax that a
Self-employed SEP, SIMPLE and qualified retirement plan deductions nonresident of Hamtramck would pay on the same income earned in
may be entered on page 2, Deductions schedule, line 2. Hamtramck. You must attach a copy of the income tax return filed
with the other city to receive this credit.

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2022 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
Line 4 Total Payments and Credits THIRD-PARTY DESIGNEE
Add lines 1 through 3. Enter the total on line 4 and on page 1, line 24. To allow another person to discuss the tax return information with the
ADDRESS SCHEDULE Income Tax Department, mark (X) the Yes box and enter the persons
Every taxpayer must complete the Address schedule. Start by listing name, phone number and any five digits as their personal identification
the address used on last years return. If this address is the same as number (PIN). To designate the tax preparer, enter Preparer.
listed on page 1, write Same. If no 2021 return was filed provide SIGN THE RETURN
reason none was filed. Complete the schedule by listing the addresses You must sign and date the return. If filing a joint return, both spouses
of the other principal residences (domiciles) occupied during 2022. 5 Mark must sign and date the return. If someone else prepared the return,
whether the address was for the taxpayer (T), spouse (S) or both (B) they must sign it and provide their address and telephone number.
and enter the beginning and ending dates of residence at each.

PART-YEAR RESIDENT INSTRUCTIONS
If you had income taxable as a resident and as a nonresident during the way income is allocated. Use the instructions for residents and non-
year, you must file as a part-year resident. Part-year residents compute residents as a guide to allocate income.
the amount of their tax on Schedule TC, which has multiple tax rates. Schedule TC and other Hamtramck tax forms are available on the
Complete the form using the instructions on the Schedule TC. Hamtramck ebsite: w WWW.HAMTRAMCK.US. To have a form mailed
Income is allocated according to the residency status for each item of to you call (313) 870 9366. You must attach copies of proof of move-in/
income. Adjustments and deductions must be allocated in the same move-out to support adjusted income.

RESIDENT INSTRUCTIONS

Line 1 Wages, Salaries, Tips, Etc. The Uniform City Income Tax Ordinance follows the Internal Revenue
The first 2 pages of the federal tax return must be attached to all Code regarding capital gains. All capital gains realized while a resident
resident tax returns. All W-2 forms showing wages and Hamtramck are taxable regardless of where the property is located, with the
tax withheld must be attached to page 1 of the return. following exceptions:
Complete the Wages, Excludible Wages and City Tax Withheld 1. Capital gains on sales of obligations of the United States and
schedule to report all wages, excludible wages and tax withheld. The subordinate units of government.
total wages from line 15 of this schedule should equal the wages 2. The portion of the capital gain or loss on property purchased prior to
reported on Form H-1040, page 1, line 1, column A, and the wages the inception of the Hamtramck income tax ordinance that is
reported on your federal tax return, Form 1040, Form 1040A or Form attributed to the time before inception ordinance.
1040EZ. 3. Capital c loss carryovers that originated prior to the taxpayer
A resident is taxed on ALL earnings, including salary, bonus, becoming a resident of Hamtramck are not deductible.
separation, and incentive payments, tips, commissions and other Capital losses are allowed to the same extent they are allowed under
compensation for services renderedno matter where earned. the Internal Revenue Code and limited to $3,000 per year. Unused net
Example: Taxpayer lives in the City of Hamtramck but works in capital losses may be carried over to future tax years. The capital loss
Hamtramck and receives a paycheck from the home office in New York carryover for Hamtramck may be different than the carryover for federal
City: 100% of this compensation is taxable. income tax purposes.
If your employer did not withhold Hamtramck tax from your paycheck, Deferred capital gain income from installment sales and like-kind
you are still required to file and pay tax on those wages at the resident exchanges are taxable in the same year reported on the taxpayers
tax rate. You will also be required to make estimated tax payments if federal income tax return.
you employer does not withhold Hamtramck tax for you in 2022. Flow through income from a tax option corporation (S corporation)
Report on line 1, column B, the total excluded wages. All nontaxable reported on federal Sch. D or form 4797 is income. Losses on an
wages must be documented on the Wages, Excludible Wages, and City S-Corp cannot be transferred to H-1040.
Tax Withheld schedule and listed by employer on the Excluded Wages Attach copies of federal Sch. K-1 (Form 1120S).
schedule on Form 1040, page 2. A residents wages are generally not Residents reporting capital gains or losses must attach a copy of
excludible. An example of excludible (nontaxable) resident wages is federal Schedule D.
military pay.
Line 2 Interest Excluded capital gains must be explained by completing and attaching
Interest is taxable to the same extent on the federal return except for the Exclusions and Adjustments to Capital Gains or (Losses) schedule.
interest from U.S. Bonds, Treasury Bills, Treasury notes and flow Line 8 Other Gains or (Losses)
through interest income from a tax option corporation (S corporation, Other gains or losses are taxable to the extent that they are taxable on
Etc.). . the federal 1040. Other gains and losses realized while a resident are
Report the amount of taxable interest income from federal 1040, on line taxable regardless of where the property is located, except the portion of
2, column A. Report on line 2, column B, interest from U.S. Bonds and the gain or loss on property purchased prior to the inception of the
Treasury Bills and notes; document this excluded interest on the Hamtramck Income Tax Ordinance.
Excludible Interest Income schedule. Document the excluded interest Deferred other gains from installment sales and like-kind exchanges are
on the Excludible Interest Income schedule. taxable in the year recognized on the federal income tax return.
Line 3 Dividends Deferred gains must be supported by attaching a copy of federal
Dividends are taxable. Report on line 3, column A, the total amount of Form 6252 and/or Form 8824.
dividend income from the federal return. Report on line 3, column B, Residents reporting other gains and losses must attach a copy of
excludible dividends from U.S. Bonds, Treasury Bills, Treasury notes federal Form 4797.
and tax option corporations (S corporations, etc.). Document the Use the Exclusions and Adjustments to Other Gains or (Losses)
excluded dividends on the Excludible Dividend Income schedule. schedule to compute exclusions and adjustments to other gains and
Line 4 Taxable Refunds, Credits or Offsets losses reported on your federal income tax return.
NOT TAXABLE. Exclude all. No explanation needed. Line 9 IRA Distributions
Line 5 Alimony Received In column A enter the IRA distributions reported on federal Form 1040
Alimony received is taxable. Report on line 5, columns A and C, the or Form 1040A. Premature IRA distributions (Form 1099-R, box 7,
amount of alimony received as reported on the federal return. distribution code 1) and IRA distributions made to a decedents
Line 6 Business Income beneficiary other than the decedents spouse (Form 1099-R, box 7,
All self-employment income is taxable regardless of where the business distribution code 4) are taxable.
is located. Report on line 6, columns A and C, the total business Exclude in column B, IRA distributions qualifying as retirement benefits:
income from the federal return. Attach a complete copy of federal IRA distributions received after age 59½ or described by Section 72(t)
Schedule C. Federal rules concerning passive losses are applicable to (2)(A)(iv) of the IRC and all other excludible IRA distributions. The
losses deducted on a Hamtramck return. Exclusions and Adjustments to IRA Distributions schedule is used to
Line 7 Capital Gain or (Loss) document excluded IRA distributions.
The conversion of a traditional IRA to a ROTH IRA is taxable to a
resident (Form 1099-R, box 7, Distribution Code, G) unless the

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2022 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
individual making the conversion is 59 ½ years old or older at the time (S corporation, etc.) flow through income or loss reported on Schedule E.
of the conversion distribution. Line 12 – Distributions from Subchapter S corporations.
Line 10 Taxable Pension Distributions Enter on line 12 cash or property distributions from S corporations from line 16,
Enter on line 10, column A, pension and annuities reported on federal code D of Federal Schedule K-1. The Hamtramck City Income Tax Ordinance
Form 1040 or Form 1040A. Excluded pension and retirement benefits does not recognize Subchapter S status. Distributions from an S corporation are
are reported on line 10, column B and explained on the Exclusions and
Adjustments to Pension Distributions schedule. taxable as if paid by a regular corporation as dividends. If you are a shareholder
Pension and retirement benefits from the following are not taxable: in a corporation that has elected to file under Subchapter S of the Internal
1. Pension plans that define eligibility for retirement and set contribution Revenue Code, you are not required to report any distributed income from
and benefit amounts in advance; Federal Schedule K-1 lines 1 through 11, nor may deduct your share of any loss
2. Qualified retirement plans for the self-employed; or other deductions distributed by the corporation.
Benefits from any of the previous plans received on account of Line 13 – Farm Income or (Loss)
disability or as a surviving spouse if the decedent qualified for the Profit or loss from the operation of a farm is taxable as reported on the federal
exclusion at the time of death; return regardless is where the farm is located. There are no exclusions. Attach a
3. Distributions from a 401(k) or 403(b) plan attributable to employer complete copy of federal Schedule F.
contributions or attributable to employee contributions to the extent Line 14 – Unemployment Compensation
they result in matching contributions by the employer;
4. Benefits paid to an individual from a retirement annuity policy that NOT TAXABLE. Exclude all. No explanation needed.
has been annuitized and paid over the life of the individual. Line 15 – Social Security Benefits
Pension and retirement benefits from the following are taxable: NOT TAXABLE. Exclude all. No explanation needed.
1. Premature pension plan distributions (those received prior to Line 16 – Other Income
qualifying for retirement); Other income reported on the resident’s federal return is taxable except for
2. Amounts received from deferred compensation plans that let the income from recoveries related to federal itemized deductions from prior tax
employee set the amount to be put aside and do not set retirement years. Include income not previously discussed. This includes partnerships,
age or requirements for years of service. These plans include, but estates, trusts, alimony received, distributions from profit sharing plans,
are not limited to, plans under IRC Sections 401(k), 457 and 403(b):
Amounts received before the recipient could retire under the plan premature distributions from IRA’s capital gains, winnings from State Lottery,
provisions, including amounts paid on separation, withdrawal or gambling winnings from casinos, racetracks, or non-charitable lotteries or bingo
discontinuance of the plan; halls, or from any other source.” Report on this line a net operating loss carryover
Amounts received as early retirement incentives, unless the from the previous tax year. Report exclusions and adjustments on p. 2, using the
incentives were paid from a pension trust; Exclusions and Adjustments to Other Income schedule.”
3. Benefits paid from a retirement annuity policy other than annuitized Line 17 – Total Additions
benefits paid over the life of the individual are taxable to the same Add lines 2 through 16 of each column and enter amounts on line 17.
extent taxable under the Internal Revenue Code. Line 18 – Total Income
Report taxable pension and retirement income on line 10, column C.
Line 11 – Rental Real Estate, Royalties, S Corporations, Partnerships, Add lines 1 through 16 of each column and enter amounts on line 18.
Royalties, Estates, Trust, etc. Line 19 – Deductions
All Income reported on Schedule E is taxable except for tax option corporation Enter amount from Deductions schedule, page 2, line 7.

NONRESIDENT INSTRUCTIONS
NONRESIDENT INCOME SUBJECT TO TAX: the allocation basis. A separate wage allocation must be completed
1. Compensation for work done services performed in Hamtramck,or for each employer. Wages are normally allocated using the actual
which includes, but is not limited to, the following: salaries, wages, number of days or hours worked in and outside of Hamtramck during
bonuses, commissions, fees, tips, incentive payments, severance the tax year for an employer. Vacation time, sick time and holidays are
pay, vacation pay and sick pay. not included in total days worked in arriving at the wage allocation
2. Net profits from the operation of an unincorporated business, percentage. Vacation pay, holiday pay, sick pay, bonuses, severance
profession or other activity attributable to business activity conducted pay, etc. are taxable to same extent as normal earnings.
in Hamtramck, whether or not such business is located in 100% Earned in Hamtramck. All wages, salaries, tips, sick pay,
Hamtramck. This includes business interest income from business bonuses, deferred compensation, severance pay, and other
activity in Hamtramck. compensation (Form W-2, boxes 1 and 8) is taxable to nonresidents
3. Gains or losses from the sale or exchange of real or tangible who worked 100% of the time in Hamtramck.
personal property located in Hamtramck.
4 Net profits from the rental of real or tangible personal property Wage Allocation. Nonresidents who performed only part of their
located in Hamtramck. services for an employer in Hamtramck must allocate their wages.
5. Premature distributions from an Individual Retirement Account (IRA) Use the Nonresident and Part-Year Resident Wage Allocation section of
where a deduction was claimed on a current or previous years the Wages, Excludible Wages and City Tax Withheld schedule.
Hamtramck income tax return. Wage Allocations on Commissions, Etc. A nonresident salesperson
6. Premature distributions from a pension plan attributable to work paid on a commission basis or other results achieved should allocate
performed in Hamtramck. wages based on commissions received or other results achieved
7. Deferred compensation earned in Hamtramck. attributable to efforts expended in Hamtramck. A nonresident insurance
Line 1 Wages, Salaries, Tips, Etc. salesperson paid sales commissions and renewal commissions should
All wages of a nonresident are to be reported on the Wages, Excludible allocate compensation on the following basis: Allocate commissions
Wages and City Tax Withheld schedule. The total wages from line 15 of from life, health, accident and vehicle (auto) insurance based on the
this schedule is the amount reported on Form H-1040, page 1, line 1, location (residence) of the purchaser. Allocate commissions from group
column A. The total wages should be the same as the wages reported insurance based on the location of the group. Allocate commissions
on your federal tax return (Form 1040, Form 1040A or Form 1040EZ). from fire and casualty insurance based on the location of the risk
insured.
All W-2 forms showing income earned in Hamtramck and/or tax Line 2 Interest
withheld for Hamtramck must be attached to the return. Non-business interest income of a nonresident is not taxable. Exclude
Report on page 1, line 1, column B, the total excluded wages from Line all non-business interest income. No explanation needed.
16 of the Wages, Excludible Wages and City Tax Withheld schedule. All Interest income that is business income from business activity in
excluded wages must be documented on the Wages, Excludible Wages Hamtramck is taxable and must be reported. Attach a schedule showing
and City Tax Withheld schedule and listed, by employer, on the source and computation of taxable and nontaxable interest income.
Excluded Wages schedule on Form H-1040, page 2. On the Wages,
Excludible Wages and City Tax Withheld schedule, lines 13 and 14, Line 3 Dividends
enter the reason the wages are excludible and the address of the work NOT TAXABLE. Exclude all dividend income. No explanation needed.
station where you performed the work for the employer. Line 4 Taxable Refunds, Credits or Offsets
Do not use box 18 of W-2 form to report taxable wages or to
allocate wages, use all wages reported on your federal return as

Page 5 of 6

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W94586-NUT01 1/13/15 1:54 PM Page 6

2022 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

NOT TAXABLE. Exclude all. No explanation needed. incentives, unless the incentives were paid from a pension trust. See
Line 10 under Residents for additional information on nontaxable
Line 6 Alimony Received pension and retirement benefits.
NOT TAXABLE. Exclude all. No explanation needed. Excludible pension distributions are listed on the Exclusions and
Adjustments to Pension Income schedule. Enter the total excluded
Line 6 Profit or (Loss) from a Business, Etc. pension distributions on the last line of the schedule and also enter the
Profit or loss from the operation of a business or profession is taxable amount on page 1, line 10, column B.
to the extent it results from work done, services rendered or other Line 11 Rental Real Estate, Royalties, Partnerships, S Corporations,
business activities conducted in Hamtramck. Report on page 1, line 6, Estates, Trusts, Etc.
column A, business income reported taxable on your federal return. All income reported on the federal Schedule E that comes from
The Exclusions and Adjustments to Business Income schedule is used business activity in Hamtramck or property located in Hamtramck is
to exclude business income. The total excluded business income from taxable to nonresidents. When an estate or trust has taxable income in
line 5 of this schedule is also entered on page 1, line 6, column B. If a Hamtramck, the estate or trust must file a return and pay tax on
business operates both in and outside of Hamtramck, the taxable profit distributions to nonresidents and on undistributed taxable income.
orformula.loss is determined using the three factor Business Allocation The following income reported on federal Schedule E is excludable:
income from business activity or property outside Hamtramck; tax
Where no work is done, services rendered or other business activity is option corporation (S corporation, etc.) flow through income or loss
conducted in Hamtramck, the profit or loss is entirely excluded. reported on Schedule E; and income from estates and trusts.
Complete the Exclusions and Adjustments to Business Income Explain all exclusions on the Exclusions and Adjustments to Income
schedule to exclude profit or loss from the operation of a business. from Rental Real Estate, Royalties, Partnerships, S Corporations,
A Hamtramck net operating loss carryover from the previous tax year is Trusts, Etc. schedule. On line 6 of this schedule enter the total
reported on page 1, line 16, column C. See instructions for line 16. exclusions and adjustments; enter also on page 1, line 11, column C.
Line 7 Capital Gains or (Losses) Line 12 – If you are a shareholder in a corporation that has elected to file under
Capital gains or losses of a nonresident are included in taxable income Subchapter S of the Internal Revenue Code, you are not required to report
to the extent the gains or losses are from property located in any distributed income nor may you deduct your share of any loss or other
Hamtramck. Capital losses from property located in Hamtramck are deductions distributed by the corporation.”
allowed to the same extent they are allowed under the Internal Revenue
Code. Unused capital losses may be carried over to future tax years. Line 13 Farm Income or (Loss)
The capital loss carryover for Hamtramck may be different than the A nonresidents profit or loss from a farm are included in Hamtramck
carryover for federal income tax purposes. income to the extent the profit or loss results from work done, services
rendered or other activities conducted in Hamtramck. The portion of the
Deferred capital gain income from installment sales and like-kind profit or loss reported on Hamtramck return is determined by use of the
exchange of property located in Hamtramck are taxable in the year three factor Farm Allocation Percentage formula. Where no work is
recognized on the taxpayers federal income tax return. done, services rendered or other business activity is conducted in
Flow through income or loss from a tax option corporation (S Hamtramck, the entire farm profit or loss is excluded, using the
corporation, etc.) reported on a nonresidents federal Schedule D is Exclusions and Adjustments to Farm Income schedule.
excluded on the Exclusions and Adjustments to Capital Gains or Sales of crops at the produce market, any of the farmers markets or a
(Losses) schedule Attach copies of federal Schedule K-1 (Form produce stand located in the city is Hamtramck business activity and
1120S). subjects the farm to Hamtramck income tax.
Use the Exclusions and Adjustments to Capital Gains or (Losses) Line 14 Unemployment Compensation
schedule to compute exclusions and adjustments to capital gains. NOT TAXABLE. Exclude all. No explanation needed.
NOTE: A common error on a nonresident return is failure to complete
the Exclusions and Adjustments schedule to exclude the capital loss Line 15 Social Security Benefits
carryover reported on the taxpayers federal income tax return. NOT TAXABLE. Exclude all. No explanation needed.
Line 8 Other Gains or (Losses) Line 16 Other Income
A nonresidents other gains and losses are included in taxable income Other income is taxable if it is from work performed or other activities
to the extent the gains or losses are from property located in conducted in Hamtramck. Use the Exclusions and Adjustments to
Hamtramck. Deferred other gains and losses from installment sales Other Income schedule to document exclusions and adjustments.
and like-kind exchanges of property located in Hamtramck are taxable Report on this line a Hamtramck-related net operating loss carryover
in the year recognized on the taxpayers federal income tax return. from the previous tax year.
Deferred other gains must be supported by attaching a copy of federal Line 17 Total Additions
Form 6252 and/or Form 8824. Add lines 2 through 16 of each column and enter amounts on line 17.
Flow through income from a tax option corporation (S corporation) Line 18 Total Income
reported on federal Form 4797 or schedule B is excluded on the Add lines 1 through 16 of each column and enter amounts on line 18.
Exclusions and Adjustments to Other Gains and (Losses) schedule. Line 19 Total Deductions
Attach copies of federal Schedule K-1 (Form 1120S). Enter amount from Deductions schedule, page 2, line 7. A
Nonresidents reporting other gains and losses must attach a copy of nonresidents deductions are limited by the extent they relate to income
federal Form 4797. Use the Exclusions and Adjustments to Other taxable under the Hamtramck Income Tax Ordinance. Nonresidents
Gains and Losses schedule to compute exclusions and adjustments to must allocate deductions the same way related income is allocated.
other gains and losses reported on the federal income tax return. On See Deductions schedule (page 2 instructions) for a list of allowable
line 4 of the schedule enter the total excluded other gains or losses and deductions.
also enter this total on page 1, line 8, column B. Notice
Line 9 IRA Distributions These instructions are an interpretation of the Hamtramck Income Tax
That portion of a premature IRA distribution that was deducted from Ordinance. If any discrepancy exists between the instructions and the
Hamtramcks taxable income in the current or a prior tax year (reported Ordinance, the Ordinance prevails.
on Form 1099-R, box 7, distribution code 1) are taxable to a
nonresident. IRA distributions received after age 59 ½ or described by
Section 72(t)(2)(A)(iv) of the IRC are not taxable.
Line 10 Taxable Pension Distributions
Premature pension plan distributions (those received by a nonresident
prior to qualifying for retirement) are taxable to the same extent the
normal wages from the employer are taxable.
A nonresident remaining employed by the particular employer in
Hamtramck may not exclude amounts received from deferred
compensation plans that let the employee set the amount to be put
aside and do not set retirement age or requirements for years of
service. These plans include, but are not limited to, plans under
Sections 401(k), 457 and 403(b) of the Internal Revenue Code (IRC):
Amounts received before the recipient could retire under the plan
provisions, including amounts paid on separation, withdrawal or
discontinuance of the plan. Amounts received as early retirement
Page 6 of 6

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W94586-NUT01  1/13/15  1:54 PM  Page 7

                                                                                                         22
H-1040                              INDIVIDUALHAMTRAMCK                                             20                                                        22MI-HAM1                         RETURN DUE APRIL 30, 2023
Taxpayer's SSN                       Taxpayer's first name                             Initial Last name                                    RESIDENCE STATUS
                                                                                                                                                                                    Part-year 
                                                                                                                                                Resident      Nonresident           resident
Spouse's SSN                         If joint return spouse's first name               Initial Last name                                    Part-year resident - dates of residency (mm/dd/yyyy)
                                                                                                                                            From
Make sure the SSN(s) above and on    Present home address (Number and street)                                                Apt. no.       To
page 2, line 1d are correct.                                                                                                                FILING STATUS
                                     Address line 2 (P.O. Box address for mailing use only)                                                     Single        Married filing jointly
Check box if you need a tax 
form mailed to you next year.                                                                                                                   Married filing separately. Enter spouse's SSN 
For city use only                    City, town or post office                                      State      Zip code                         in Spouse's SSN box and Spouse's full name 
                                                                                                                                                here.   
                                     Foreign country name                  Foreign province/county             Foreign postal code
                                                                                                                                            Spouse's full name if married filing separately

                             ROUND ALL FIGURES TO NEAREST DOLLAR                                         Column A                       Column B              Column C                 
        INCOME                                ($0.50 next dollar)                                   Federal Return Data            Exclusions/Adjustments     Taxable Income

ATTACH   1.       Wages, salaries, tips, etc. (W-2 forms must be attached)                     1                             .00                         .00                               .00
COPY OF  2.       Taxable interest                                                             2                             .00                         .00                               .00
FIRST 2  3.       Ordinary dividends                                                           3                             .00                         .00                               .00
PAGES OF 4.       Taxable refunds, credits or offsets                                          4                             .00                         .00  NOT TAXABLE
FEDERAL
1040     5.       Alimony received                                                             5                             .00                         .00                               .00
RETURN
         6.       Business income or (loss) (Attach federal Schedule C)                        6                             .00                         .00                               .00
         7.       Capital gain or (loss)                    Mark if federal        
                  (Attach copy of fed. Sch. D)
                                              7a.           Sch. D not required                7                             .00                         .00                               .00
         8.       Other gains or (losses)  (Attach copy of federal Form 4797)                  8                             .00                         .00                               .00
         9.       Taxable IRA distributions                                                    9                             .00                         .00                               .00
         10. Taxable pensions and annuities  (Attach copy of Form(s) 1099-R)                   10                            .00                         .00                               .00
         11.      Rental real estate, royalties, partnerships, S corporations, trusts, 
                  etc.  (Attach federal Schedule E)                                            11                            .00                         .00                               .00
         12. Subchapter S corporation distributions  (Attach federal Sch. K-1)                 12   NOT APPLICABLE                                       .00                               .00
ATTACH   13. Farm income or (loss)  (Attach federal Schedule F)                                13                            .00                         .00                               .00
W-2      14. Unemployment compensation                                                         14                            .00                         .00  NOT TAXABLE
FORMS    15. Social security benefits                                                          15                            .00                         .00  NOT TAXABLE
HERE
         16. Other income  (Attach statement listing type and amount)                          16                            .00                         .00                               .00
         17.            Total additions (Add lines 2 through 16)                               17                            .00                         .00                               .00
         18.            Total income (Add lines 1 through 16)                                  18                            .00                         .00                               .00
         19.            Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7)                                                 19                                .00
         20.            Total income after deductions (Subtract line 19 from line 18)                                                                    20                                .00
         21. Exemptions              (Enter the total exemptions, from Form H-1040, page 2, box 1h, in line 21a and multiply this 
                                     number by $600 and enter on line 21b)                                                              21a              21b                               .00
         22.            Total income subject to tax (Subtract line 21b from line 20)                                                                     22                                .00
                                     (Multiply line 22 by Hamtramck resident tax rate of 1% (0.01) or nonresident tax rate of 0.5% 
         23. Tax                     (0.005) and enter tax on line 23b, or if using Schedule TC to compute tax, check box 23a and enter 
                                     tax from Schedule TC, line 23d)                                                                    23a              23b                               .00
         24.            Total payments and credits  (Total from page 2, Payments and Credits schedule, line 4)                                           24                                .00
                  Interest and penalty for: failure to make                Interest                                          Penalty        Total   
         25. estimated tax payments; underpayment                                                                                           interest & 
                  of estimated tax; or late payment of tax  25a                                .00       25b                            .00 penalty      25c                               .00
ENCLOSE                                                                                                                                     PAY WITH
CHECK OR TAX DUE             26. Amount you owe (Add lines 23b and 25c, and subtract line 24)                                               RETURN 
MONEY                               MAKE CHECK OR MONEY ORDER PAYABLE TO: CITY OF HAMTRAMCK 
ORDER                                                                                                                                       >>>>>        26                                .00
         OVERPAYMENT                         27.  Tax overpayment (Subtract lines 23b and 25c from line 24; choose overpayment options on lines 28 - 30) 27                                .00
                  Amount of                   City of Hamtramck
         28. overpayment                                                                                                                    Total     
                  donated                28a                               28b                                           28c                donations    28d
         29. Amount of overpayment credited forward to 2023                                                                  Amount of credit to 2023 >>  29                               .00
         30. Amount of overpayment refunded (Line 27 less line 29) 
                                                                                                                                        Refund amount >>  30                               .00
                                              31a           Not available              31c  Reserved
         31. Reserved                         31b           Not available              31d  Reserved
                                                                                       31e Reserved
         MAIL TO:  Hamtramck Income Tax, M   48827-0209                                                                                 I                     Revised: 12/01/2022                                        Department, P.O. Box 209  Eaton Rapids,

- 8 -

W94586-NUT01  1/13/15  1:54 PM  Page 8

                                                              Taxpayer's name                                                                    Taxpayer's SSN
H-1040, PAGE 2                                                                                                                                                                                  22MI-HAM2
EXEMPTIONS                                                     Date of birth (mm/dd/yyyy)                           Regular       65 or over     Blind     Deaf    Disabled
SCHEDULE                            1a.  You                                                                                                                                   1e. Enter the number of  boxes checked on  lines 
                                    1b. Spouse                                                                                                                                          1a and 1b
1d.                       List Dependents 1c.           Check box if you can be claimed as a dependent on another person's tax return
#                                   First Name                           Last Name                 Social Security Number                     Relationship       Date of Birth 1f.      Enter number of 
                                                                                                                                                                                        dependent children listed 
1                                                                                                                                                                                       on line 1d 
2`
3                                                                                                                                                                              1g. Enter number of other 
                                                                                                                                                                                        dependents listed on       
4                                                                                                                                                                                       line 1d 
5
6                                                                                                                                                                              1h. Total exemptions (Add 
                                                                                                                                                                                        lines 1e, 1f and 1g; enter 
7                                                                                                                                                                                       here and also on page 1, 
8                                                                                                                                                                                       line 21a)                       
EXCLUDED WAGES SCHEDULE (See instructions. Resident wages generally not excludible)  
W-2                                 COLUMN A                  COLUMN B                             COLUMN C                 W-2  COLUMN A                        COLUMN B                          COLUMN C               
 #                                  EMPLOYER'S ID      RESIDENT EXCLUDED          NONRESIDENT EXCLUDED                      #    EMPLOYER'S ID                 RESIDENT EXCLUDED          NONRESIDENT EXCLUDED 
                                                              WAGES                                WAGES                                                         WAGES                                 WAGES
 1                                                                            .00                                  .00      6                                                  .00                                              .00
 2                                                                            .00                                  .00      7                                                  .00                                              .00
 3                                                                            .00                                  .00      8                                                  .00                                              .00
 4                                                                            .00                                  .00      9                                                  .00                                              .00
 5                                                                            .00                                  .00      10                                                 .00                                              .00
DEDUCTIONS SCHEDULE (See instructions; deductions allocated on same basis as related income)                                                                                                    DEDUCTIONS
1.                        IRA deduction  (Attach copy of page 1 of federal return & evidence of payment)                                                                              1                                         .00
2.                        Self-employed SEP, SIMPLE and qualified plans  (Attach copy of page 1 of federal return)                                                                    2                                         .00
3.                        Employee business expenses  (See instructions and attach copy of federal Form 2106)                                                                         3                                         .00
4.                        Moving expenses  (Into Hamtramck area only)  (Attach copy of federal Form 3903)                                                                             4                                         .00
5.                        Alimony paid  (DO NOT INCLUDE CHILD SUPPORT.  Attach copy of page 1 of federal return)                                                                      5                                         .00
6.                        Renaissance Zone deduction  (Attach Schedule RZ OF 1040)                                                                                                    6                                         .00
7.                                  Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19)                                                             7                                         .00
PAYMENTS AND CREDITS SCHEDULE
1.                        Tax withheld by your employer for HAMTRAMCK  (Attach W-2 Forms showing tax withheld for HAMTRAMCK, Form W-2, box 19)                                        1                                         .00
2.                        Tax payments other than tax withheld (Estimated income tax payments, extension payment, partnership payments and credit forward)                            2                                         .00
3.                        Credit for tax paid to another city  (Residents attach a copy of other city's return; not allowed for nonresidents)                                         3                                         .00
4.                                  Total payments and credits  (Add lines 1 through 3, enter total here and on page 1, line 24)                                                      4                                         .00
ADDRESS SCHEDULE (Where taxpayer (T), spouse (S) or both (B) resided during year and dates of residency)
 MARK                                 ADDRESS (INCLUDE CITY, STATE & ZIP CODE) Start with address used on last year's return. If the address is the same as                                FROM                         TO
T, S, B                             listed on page 1 of this return, print "Same." If no return filed, list reason. Continue listing residence addresses from this year.              MONTH     DAY     MONTH                   DAY

THIRD PARTY DESIGNEE
Do you want to allow another person to discuss this return with the Income Tax Office?                                       Yes, complete the following          No
Designee's                                                                                                                                      Phone                          Personal identification 
name                                                                                                                                            No.                            number (PIN)
                                    Under the penalty of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief it is 
                                    true, correct and complete.  If prepared by a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge.
SIGN                                TAXPAYER'S SIGNATURE - If joint return, both spouses must sign Date (MM/DD/YY)        Taxpayer's occupation                  Daytime phone number           If deceased, date of death 
HERE 
===>
                                    SPOUSE'S SIGNATURE                                             Date (MM/DD/YY)        Spouse's occupation                                                   If deceased, date of death 

                                    SIGNATURE OF PREPARER OTHER THAN TAXPAYER                                                                    Date (MM/DD/YY)    PTIN, EIN or SSN
                                                                                                                                                                    Preparer's phone no.
                                    FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE                                                                              NACTP    
             PREPARER'S   SIGNATURE                                                                                                                                            software    
                                                                                                                                                                               number 
                                                                                                                                                                                                       Revised: 12/01/2022

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