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                                                                                                    PRSRT STD
                                                                                                    US Postage
                                                                                                    PAID
City of Hamtramck                         2020 HAMTRAMCK                                                          NT
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

                                          – IF LABEL APPEARS BELOW

IMPORTANT

PLEASE PEEL OFF LABEL AND
AFFIX TO AREA DESIGNATED
ON INCOME TAX RETURN.

CITY OF HAMTRAMCK INCOME TAX                                                                        2020

            ALL PERSONS HAVING HAMTRAMCK TAXABLE INCOME IN 2020 MUST FILE A RETURN
                                      TAX RETURNS ARE DUE APRIL 30, 2021

                                            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 2020 return, you may need to make estimated income tax
                     payments for 2021. See page 2 for instructions.
                     Make check or money order payable to: CITY OF HAMTRAMCK

YOUR RETURN          Tax returns are due April 30, 2021.
                     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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Schedule TC to the return. RESIDENCY STATUS
Schedule TC to compute your tax, mark (X) line 23a and attach Mark the box to indicate your filing status.
is 0.50%.) If you were a resident for only part of the year and used an attachment that states your actual residence.
enter it on line 23b. (The resident tax rate is 1.0%. The nonresident rate PO Box, or an address that is not your legal residence, you must add
Multiply line 22 by the appropriate tax rate to compute tax liability, and address under Present home address. If using a current Enter your
ine 23 Tax L line of return. signature
Subtract line 21b from line 20. If line 21b is greater, enter zero. signature area; and enter the date of death in the box on the
Line 22 Total Income Subject to Tax 1310 or a copy of the death certificate; write deceased in the
product on line 21b. If the taxpayer or spouse is deceased: attach a copy of federal Form
line 1h) on line 21a and multiply line 21a by $600.00 and enter the Enter your name and, if a joint return, your spouses name.
Enter the total number of exemptions (page 2, Exemptions schedule, attached to your return.
Line 21 Exemptions social security number must agree with the SSN on the Form(s) W-2
18. from lineSubtract line 19 Your Always write your social security number(s) on the return.
Line 20 Total Income after Deductions NAME, ADDRESS, SOCIAL SECURITY NUMBER
Enter the total deductions from line 7 of Deductions schedule, page 2. COMPLETING YOUR RETURN
Line 19 Total Deductions and the Ordinance.
Add lines 1 through 17. Ordinance will prevail in any disagreement between these instructions
ine 18 Total Income L Ordinance, MCLA 141.601 et seq. The Hamtramck Income Tax
Add lines 2 through 16. These instructions are interpretations of the Uniform City Income Tax
Line 17 Total Additions DISCLAIMER
Support figures with schedules. minimum combined charge for interest and penalty is $2.00.The
Subtract column B from column A and enter difference in column C. interest at the rate of 1% above the prime rate on an annual basis. bear
Lines 1 - 16, Column C Figure Taxable Income penalty of 1% per month, not to exceed a total penalty of 25%, and
adjustments or deductions being disallowed. All tax payments remaining unpaid after they are due are liable to a
delay processing of your return or result in tax withheld, exclusions, CHARGES FOR LATE PAYMENTS
Failure to attach or attaching incomplete supporting information will Income Tax, P.O. Box 209, Eaton Rapids, MI 48827-0209.
tax withheld, exclusions, adjustments or deductions must be provided. change must be explained. Mail amended returns to: Hamtramck
NOTE: Schedules, attachments and other documentation that support schedules supporting the changes should accompany the filing. Every
Lines 1 16, Columns &A B Federal Data and Exclusions original return when totaling amended return payments and credits. All
Round all figures to the nearest dollar. schedule, line 4; Include the tax paid and subtract refunds from the
TOTAL INCOME AND TAX COMPUTATION refunds received to the left of the box on page 2, Payments and Credits
or refunds received from the original return. Write in the tax paid or
FORM H-1040, PAGE 1, INSTRUCTIONS change and pay the tax due. An adjustment must be made for tax paid
tax, and penalty for early withdrawal of savings. taxable income, you must file an amended return within 90 days of the
self-employed health insurance deduction, one-half or self employment top of the return. If a change on your federal return affects Hamtramck
the Hamtramck return: student loan interest, Archer MSA deduction, at the AMENDEDFile amended returns using the H-1040 Clearly mark
etc. In addition, the following federal adjustments are not deductible on AMENDED RETURNS
medical expenses, charitable contributions, casualty and theft losses, the failure to pay on time was due to reasonable cause.
allow deductions for items such as taxes, interest, notHamtramck does understated by more than 5% of tax or the corporation can show that
ITEMS NOT DEDUCTIBLE ON THE HAMTRAMCK TAX RETURN Income Tax Administrator if the tax paid by the original due date is not
7. City, state and federal refunds. extension of time to file is granted. Penalty may be waived by the
(Michigan lottery prizes won after December 30, 1988 are taxable.) notified. Interest and penalty is charged on taxes paid late even if an
6. Michigan Lottery prizes won on or before December 30, 1988. assumed that the extension is automatically granted unless otherwise
including Reserve and National Guard pay. When an extension form is filed and the balance due is paid, it may be
5. Military pay of members of the armed forces of the United States, due.
the sales of obligations of the United States. An extension does not extend the time for paying the tax payments.
subordinate units of government of the states and gains or losses on extension with payment is not a substitute for making estimated tax
4. Interest from obligations of the United States, the states or made and the tentative tax due must be paid (MCL 141.664). Filing an
unemployment benefits. filing a Hamtramck extension. Application for an extension must be
3. Welfare relief, unemployment compensation and supplemental Applying for a federal extension does not satisfy the requirement for
are taxed the same as under the Internal Revenue Code). Automatic Extension of Time to File an Individual Income Tax Return.
(Payments from a health and accident policy paid by an employer months. To apply for an extension, file Form H-4868, Application for
2. Proceeds of insurance where the taxpayer paid policy premiums. income tax return may be extended for a period not to exceed six
after reaching age 59½. Returns are due on or before April 30, 2021. The due date of the annual
pensions), Individual Retirement Account (IRA) distributions received DUE DATE AND EXTENSIONS
1 Social security, pensions and annuities (including disability
Hamtramck does not tax the following types of income: the year, you still must file a tax return.
INCOME EXEMPT FROM HAMTRAMCK INCOME TAX If you have made estimated tax payments and do not owe more tax for
box and enter the spouses full name in the filing status box. of estimated tax will result in assessment of penalty and interest.
separately, enter spouses Social Security number in the spouses SSN Failure to make required estimated tax payments or underpayment
Indicate filing status by marking (X) the proper box. If married filing payments if your income increases or decreases during the year.
FILING STATUS January 31 of the following year. Adjust the remaining quarterly
three equal payments on June 30 and September 30 of the tax year and
compute the tax. fourth (¼) of the estimated tax. The remaining estimated tax is due in
separate returns or file a resident return using Form H-1040TC to Hamtramck website) by April 30 of the tax year and pay at least one-
and had a different residency status from that of your spouse, file quarterly estimated tax payments. File Form H-1040ES (available on the
If you were married in 2020 Married with Different Residency Status. plus other credits by $100 or more, you may be required to make
use form H-1040TC to calculate the tax and attach it to the H-1040. When your total income tax is greater than the amount of tax withheld
Hamtramck or vice versa. If you were a resident for only part of 2020, ESTIMATED TAX PAYMENTS
residence) during the year from one inside Hamtramck to one outside withholding Hamtramck tax from your 2021 wages.
a person who changed their domicile (primary Part-Year Resident make estimated income tax payments if you work for an employer not
required to
a nonresident the entire year. You will be withhold Hamtramck tax from your paycheck. not
outside the City of Hamtramck all year. File as a nonresident if you were to file a tax return and pay tax even if your employer did required
a person whose domicile (principle residence) was Nonresident You are more information on your allowable exemption total. for
entire year. even if you did not file a federal tax return. See Exemptions schedule
City of Hamtramck all year. File as a resident if you were a resident the personal and dependency exemptions, you must file a tax return
a person whose domicile (principle residence) was in the Resident If you had Hamtramck taxable income greater than the total of your
Indicate your residency status by marking (X) the proper box. WHO MUST FILE A RETURN
2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

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2020 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, 2021. 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 $600 for 2020 . You may claim an activity within a Renaissance Zone. Individuals who qualify for the
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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resident (Form 1099-R, box 7, Distribution Code, G) unless the
The conversion of a traditional IRA to a ROTH IRA is taxable to a
document excluded IRA distributions. Line 7 Capital Gain or (Loss)
Exclusions and Adjustments to IRA Distributions schedule is used to deducted on a Hamtramck return. losses
(2)(A)(iv) of the IRC and all other excludible IRA distributions. The Federal rules concerning passive losses are applicable to C. Schedule
IRA distributions received after age 59½ or described by Section 72(t) Attach a complete copy of federal from the federal return. income
Exclude in column B, IRA distributions qualifying as retirement benefits: is located. Report on line 6, columns A and C, the total business
taxable.distribution code 4) are All self-employment income is taxable regardless of where the business
beneficiary other than the decedents spouse (Form 1099-R, box 7, ine 6 Business Income L
distribution code 1) and IRA distributions made to a decedents amount of alimony received as reported on the federal return.
or Form 1040A. Premature IRA distributions (Form 1099-R, box 7, Alimony received is taxable. Report on line 5, columns A and C, the
In column A enter the IRA distributions reported on federal Form 1040 ine 5 Alimony ReceivedL
ine 9 IRA Distributions L NOT TAXABLE. Exclude all. No explanation needed.
losses reported on your federal income tax return. Line 4 Taxable Refunds, Credits or Offsets
schedule to compute exclusions and adjustments to other gains and excluded dividends on the Excludible Dividend Income schedule.
Use the Exclusions and Adjustments to Other Gains or (Losses) and tax option corporations (S corporations, etc.). Document the
federal Form 4797. excludible dividends from U.S. Bonds, Treasury Bills, Treasury notes
must attach a copy of Residents reporting other gains and losses dividend income from the federal return. Report on line 3, column B,
Form 6252 and/or Form 8824. Dividends are taxable. Report on line 3, column A, the total amount of
must be supported by attaching a copy of federal Deferred gains Line 3 Dividends
taxable in the year recognized on the federal income tax return. on the Excludible Interest Income schedule.
Deferred other gains from installment sales and like-kind exchanges are Excludible Interest Income schedule. Document the excluded interest
Hamtramck Income Tax Ordinance. Treasury Bills and notes; document this excluded interest on the
the gain or loss on property purchased prior to the inception of the 2, column A. Report on line 2, column B, interest from U.S. Bonds and
taxable regardless of where the property is located, except the portion of Report the amount of taxable interest income from federal 1040, on line
the federal 1040. Other gains and losses realized while a resident are Etc.). .
Other gains or losses are taxable to the extent that they are taxable on through interest income from a tax option corporation (S corporation,
Line 8 Other Gains or (Losses) interest from U.S. Bonds, Treasury Bills, Treasury notes and flow
the Exclusions and Adjustments to Capital Gains or (Losses) schedule. Interest is taxable to the same extent on the federal return except for
Excluded capital gains must be explained by completing and attaching Line 2 Interest
military pay.
federal Schedule D. excludible. An example of excludible (nontaxable) resident wages is
must attach a copy of Residents reporting capital gains or losses schedule on Form 1040, page 2. A residents wages are generally not
federal Sch. K-1 (Form 1120S). Attach copies of listed by employer on the Excluded Wages andTax Withheld schedule
S-Corp cannot be transferred to H-1040. wages must be documented on the Wages, Excludible Wages, and City
reported on federal Sch. D or form 4797 is income. Losses on an Report on line 1, column B, the total excluded wages. All nontaxable
Flow through income from a tax option corporation (S corporation) . you employer does not withhold Hamtramck tax for you in 2021
federal income tax return. You will also be required to make estimated tax payments if tax rate.
exchanges are taxable in the same year reported on the taxpayers you are still required to file and pay tax on those wages at the resident
Deferred capital gain income from installment sales and like-kind If your employer did not withhold Hamtramck tax from your paycheck,
income tax purposes. City: 100% of this compensation is taxable.
carryover for Hamtramck may be different than the carryover for federal Hamtramck and receives a paycheck from the home office in New York
capital losses may be carried over to future tax years. The capital loss Example: Taxpayer lives in the City of Hamtramck but works in
the Internal Revenue Code and limited to $3,000 per year. Unused net no matter where earned.compensation for services rendered
Capital losses are allowed to the same extent they are allowed under separation, and incentive payments, tips, commissions and other
a resident of Hamtramck are not deductible. becoming earnings, including salary, bonus, ALL A resident is taxed on
3. Capital loss carryovers that originated prior to the taxpayer c 1040EZ.
attributed to the time before inception ordinance. reported on your federal tax return, Form 1040, Form 1040A or Form
the inception of the Hamtramck income tax ordinance that is reported on Form H-1040, page 1, line 1, column A, and the wages
2. The portion of the capital gain or loss on property purchased prior to total wages from line 15 of this schedule should equal the wages
subordinate units of government. schedule to report all wages, excludible wages and tax withheld. The
1. Capital gains on sales of obligations of the United States and Complete the Wages, Excludible Wages and City Tax Withheld
following exceptions: tax withheld must be attached to page 1 of the return.
are taxable regardless of where the property is located, with the resident tax returns. All W-2 forms showing wages and Hamtramck
Code regarding capital gains. All capital gains realized while a resident The first 2 pages of the federal tax return must be attached to all
The Uniform City Income Tax Ordinance follows the Internal Revenue Line 1 Wages, Salaries, Tips, Etc.

RESIDENT INSTRUCTIONS

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

and enter the beginning and ending dates of residence at each.
must sign it and provide their address and telephone number. they whether the address was for the taxpayer (T), spouse (S) or both (B)
must sign and date the return. If someone else prepared the return, Markother5principal residences (domiciles) occupied during 2020. of the
You must sign and date the return. If filing a joint return, both spouses none was filed. Complete the schedule by listing the addresses reason
SIGN THE RETURN on page 1, write Same. If no 2019 return was filed provide listed
number (PIN). To designate the tax preparer, enter Preparer. address used on last years return. If this address is the same as the
name, phone number and any five digits as their personal identification Every taxpayer must complete the Address schedule. Start by listing
Income Tax Department, mark (X) the Yes box and enter the persons ADDRESS SCHEDULE
To allow another person to discuss the tax return information with the Add lines 1 through 3. Enter the total on line 4 and on page 1, line 24.
THIRD-PARTY DESIGNEE Line 4 Total Payments and Credits
2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

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                2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
individualindividual makingmaking thethe conversionconversion isis 5959 ½½ yearsyears oldold oror olderolder atat thethe timetime                                                      (SLLine ine corporation,11 11     Rental Rental etc.)Real Real flowEstate, Estate, throughRoyalties, Royalties, income or lossS  S  Corporations, Corporations, reported on SchedulePartner-Partner-E.
ofof thethe conversionconversion distribution.distribution.                                                                                                                            Lineships,ships,12 Distributions– Royalties,Royalties, Estates,Estates,from SubchapterTrust,Trust,corporations.S Etc.Etc. 
LineLine 1010  TaxableTaxable PensionPension DistributionsDistributions                                                                                                              EnterAllAllonincomeincomeline 12reportedreportedcash orononpropertyfederalfederaldistributionsScheduleSchedulefromEE isisStaxable.taxable.corporationsAA residentsresidentsfrom lineshareshare16, 
EnterEnter onon lineline 10,10, columncolumn A,A, pensionpension andand annuitiesannuities reportedreported onon federalfederal                                                        codeofof ananDSSofcorporationscorporationsFederal ScheduleflowflowK-1.throughthroughThe HamtramckincomeincomeCityisisIncometaxabletaxableTaxtotoOrdinancethethe samesame extentextent 
Form 1040 or Form 1040A. Excluded pension and retirement benefits Form 1040 or Form 1040A. Excluded pension and retirement benefits                                                    and on the same basis the income is taxable under the Internal and on the same basis the income is taxable under the Internal 
areare reportedreported onon lineline 10,10, columncolumn BB andand explainedexplained onon thethe ExclusionsExclusions andand                                                         doesRevenueRevenuenotCode.Code.recognizeReportReportSubchapterthisthis incomeincomeS status.onon linelineDistributions11,11, columnscolumnsfromAAanandandSC.C.corporation are 
AdjustmentsAdjustments toto PensionPension DistributionsDistributions schedule.schedule.                                                                                               taxableLineLine 1212 asTaxTaxifOptionOptionpaidCorporationCorporationby a regular corporationDistributionsDistributionsas dividends.(S(S corporation)corporation)If you are a shareholder in 
PensionPension andand retirementretirement benefitsbenefits fromfrom thethe followingfollowing areare                                                   notnot taxable: taxable:       aDistributions Distributions corporationreceived received that has electedby by  a a toresident resident file underfrom from Subchaptera a  tax tax  option option S of thecorporationscorporationsInternal Revenue 
1. 1.  PensionPension plansplans thatthat definedefine eligibilityeligibility forfor retirementretirement andand setset contributioncontribution                                       Code, AccumulatedAccumulatedyou  are  not AdjustmentsAdjustmentsrequired  to Account,Account,report  any OtherOtherdistributed AdjustmentsAdjustmentsincome AccountAccountfrom and/orand/orFederal 
       andand benefitbenefit amountsamounts inin advance;advance;                                                                                                                      Schedulethe the  Shareholders Shareholders K-1 linesUndistributed Undistributed 1 through 11, nor mayTaxable Taxable deductIncome Income your sharePreviously Previously of any lossTaxedTaxedor other 
2.  Qualified retirement plans for the self-employed;  2.  Qualified retirement plans for the self-employed;                                                                           deductions distributed by the corporation.Account (federal Form 1120S, Schedule M-2, line 7) are income on a Account (federal Form 1120S, Schedule M-2, line 7) are income on a 
       Benefits from any of the previous plans received on account of  Benefits from any of the previous plans received on account of                                                  Line 13 – Farm Income or (Loss)Hamtramck  return  and  are to be reported on this line. These Hamtramck  return  and  are to be reported on this line. These 
       disability disability  or or  as as  a a  survivingsurviving spousespouse ifif thethe decedentdecedent qualifiedqualified forfor thethe                                         Profitdistributionsdistributionsor lossarearefromfoundfoundthe operationonon federalfederalof aScheduleSchedulefarm is taxableK-1K-1 (1120),(1120),as reportedlineline 20.20.onReportReportthe federal 
       exclusion at the time of death; exclusion at the time of death;                                                                                                                 return regardless is where the farm is located. There are no exclusions. these distributions on the Adjustments for Subchapter S  Corporation these distributions on the Adjustments for Subchapter S  Corporation Attach a 
3. 3.  Distributions Distributions  fromfrom aa 401(k)401(k) oror 403(b)403(b) planplan attributableattributable toto employeremployer                                                 completeDistributionsDistributionscopy ofschedule.schedule.federal ScheduleAlsoAlsoF.attach attach copies copies ofoffederalfederalScheduleScheduleK-1K-1 
       contributionscontributions oror attributableattributable toto employeeemployee contributionscontributions toto thethe extentextent                                              Line(Form(Form14 Unemployment– 1120S).1120S).         Compensation
       theythey resultresult inin matchingmatching contributionscontributions byby thethe employer;employer;                                                                           NOTLLineineTAXABLE.1313FarmFarmExcludeIncomeIncomeororall.(Loss)(Loss)No explanation needed.
4.  Benefits  paid to an individual from a retirement annuity policy that 4.  Benefits  paid to an individual from a retirement annuity policy that                                    Line 15 – Social Security BenefitsProfit or loss from the operation of a farm is taxable as reported on the Profit or loss from the operation of a farm is taxable as reported on the 
       has been annuitized and paid over the life of the individual. has been annuitized and paid over the life of the individual.                                                     federal return regardless of where the farm  is  located.  There  are  no federal return regardless of where the farm  is  located.  There  are  no 
PensionPension andand retirementretirement benefitsbenefits fromfrom thethe followingfollowing                              areare taxable:  taxable:                                  NOTexclusions.exclusions.TAXABLE. ExcludeAttachAttachall.aacompletecompleteNo explanationcopycopyneeded.ofoffederalfederalScheduleScheduleF.F. 
1. 1.  PrematurePremature pensionpension planplan distributionsdistributions (those(those receivedreceived priorprior toto                                                             LineLLineine161414Other– UnemploymentUnemploymentIncome        CompensationCompensation 
       qualifyingqualifying forfor retirement);retirement);                                                                                                                            Other NOTNOTTAXABLE.TAXABLE.income ExcludeExcludereported all.all.on  the NoNoresident’s explanationexplanationfederal needed.needed.return  is  taxable  except  for 
2.  Amounts received from deferred compensation plans that let the 
2. employeeAmountssetreceivedthe amountfromtodeferredbe put asidecompensationand do notplansset retirementthat let the                                                                 incomeLineLine1515fromSocialSocialrecoveriesSecuritySecurityBenefitsBenefitsrelated to federal itemized deductions from prior tax 
       ageemployeeor requirementsset the amountfor yearsto beofputservice.aside andThesedoplansnot setinclude, retirementbut                                                           years.NOTNOTTAXABLE.TAXABLE.IncludeExcludeExcludeincomeall.all.not previouslyNoNoexplanationexplanationdiscussed. needed.needed.This includes partnerships, 
       age or requirements for years of service. These plans include,  but                                                                                                             estates,Line 16trusts, OtheralimonyIncome                   received, distributions from profit sharing plans, 
       are not limited to, plans under IRC Sections 401(k), 457 and 403(b): are not limited to, plans under IRC Sections 401(k), 457 and 403(b):                                       Line 16  Other Income 
           AmountsAmounts receivedreceived beforebefore thethe recipientrecipient couldcould retireretire underunder thethe planplan                                                 premature OtherOtherincomeincomedistributions reportedreportedononfrom thetheresidentsresidentsIRA’s  capital federalfederalgains, returnreturnwinnings isistaxabletaxablefrom  State exceptexceptLottery, 
           provisions,provisions, includingincluding amountsamounts paidpaid on on  separation, separation,  withdrawal withdrawal  oror                                               gamblingforforincomeincomewinningsfromfromfromrecoveriesrecoveriescasinos, racetracks,relatedrelatedtotoorfederalfederalnon-charitableitemizeditemizedlotteriesdeductionsdeductionsor bingofromfrom 
           discontinuancediscontinuance ofof thethe plan;plan;                                                                                                                         halls,priorpriorortaxtaxfromyears.years.anyReportReportother source.”ononthisthislinelineReportaaonnetnetthisoperatingoperatingline alosslossnet operatingcarryovercarryoverlossfromfromcarryover 
           Amounts Amounts  receivedreceived asas earlyearly retirementretirement incentives,incentives, unlessunless thethe                                                         fromthethepreviouspreviousthe previoustaxtaxyear.year.tax year.ReportReportReportexclusionsexclusionsexclusionsandandandadjustmentsadjustmentsadjustmentsonononp.p.p.2,2,2,usingusingusing the 
             incentives were paid from a pension trust; incentives were paid from a pension trust;                                                                                     Exclusions and Adjustments to Other Income schedule.”the Exclusions and Adjustments to Other Income schedule. the Exclusions and Adjustments to Other Income schedule. 
3.  Benefits paid from a retirement annuity policy other than annuitized 3.  Benefits paid from a retirement annuity policy other than annuitized                                      Line 17 – Total AdditionsLine 17  Total Additions Line 17  Total Additions 
       benefitsbenefits paidpaid overover thethe lifelife ofof thethe individualindividual areare taxabletaxable toto thethe samesame                                                  AddAddAddlineslineslines222throughthroughthrough1616.16.ofofofeach  eacheachcolumncolumncolumnandandandenterenterenteramountsamountsamountson lineonon17.lineline17.17.                                    
       extent taxable under the Internal Revenue Code. 
       extent taxable under the Internal Revenue Code.                                                                                                                                 Line 18 – Total IncomeLine 18  Total Income Line 18  Total Income 
LineReportReport11 taxabletaxableRental–  pensionpensionReal Estate,andand retirementretirementRoyalties,incomeincomeCorporations,S onon lineline 10,10,Partnerships,columncolumn C.C. AddAddAddlineslineslines111throughthroughthrough161616ofofofeacheacheachcolumncolumncolumnandandandenterenterenteramountsamountsamountson lineononlineline18.                         18.18. 
Royalties,                   Estates, Trust, etc.                                                                                                                                      LineLineLine191919– DeductionsDeductionsDeductions 
All      Income reported on Schedule E is taxable except for tax option corporation                                                                                                    EnterEnterEnteramountamountamountfromfromfromDeductionsDeductionsDeductionsschedule,schedule,schedule,pagepagepage2, line2,2,lineline7.         7.7. 
                                                                                                                                                                                         
                                                                                                                                                              NONRESIDENTNONRESIDENTINSTRUCTIONSINSTRUCTIONS  
NONRESIDENT INCOME SUBJECT TO TAX:NONRESIDENT INCOME SUBJECT TO TAX:                                                                                                                   the allocation basis. the allocation basis.                      A separate wage allocation must be completed  A separate wage allocation must be completed  
1.1.CompensationCompensation               for for  workwork done   done   ororservices services  performedperformed inin Hamtramck,Hamtramck,                                         for for  eacheach employer.employer. WagesWages areare normallynormally allocatedallocated usingusing thethe actualactual 
       which includes, but is not limited to, the following: salaries, wages, which includes, but is not limited to, the following: salaries, wages,                                   number  of days or hours  worked in and outside of Hamtramck during number  of days or hours  worked in and outside of Hamtramck during 
       bonuses, commissions, fees, tips,  incentive  payments,  severance bonuses, commissions, fees, tips,  incentive  payments,  severance                                           the tax year for an employer. Vacation time, sick time and holidays are the tax year for an employer. Vacation time, sick time and holidays are 
       pay, vacation pay and sick pay. pay, vacation pay and sick pay.                                                                                                                 not  included  in  total  days worked in arriving at the wage allocation not  included  in  total  days worked in arriving at the wage allocation 
2. 2.  NetNet profitsprofits fromfrom thethe operationoperation of of  an an  unincorporated unincorporated  business,business,                                                        percentage.percentage.VacationVacationpay,pay,holidayholidaypay,pay,sicksickpay,pay,bonuses, bonuses, severanceseverance 
       profession or other activity attributable to business activity conducted profession or other activity attributable to business activity conducted                               pay, etc. are taxable to same extent as normal earnings. 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. in Hamtramck,Thiswhetherincludesor notbusinesssuch  business interestis incomelocated frominbusiness                                                                 100%bonuses, Earneddeferredin Hamtramck.compensation, severanceAll wages,pay,salaries,and other                                                               tips, sick  pay, 
       Hamtramck. activity in Hamtramck.This includes business interest income from business                                                                                           bonuses, compensationdeferred(Formcompensation,W-2, boxes 1 andseverance8)  is  taxable pay, andto othernonresidents 
3.  Gains activityor lossesin Hamtramck.from the sale or exchange of real or tangible                                                                                                  compensationwho worked 100% of(FormtheW-2,timeboxesin Hamtramck.1 and 8)  is  taxable  to  nonresidents 
3.  Gains personalor lossespropertyfromlocatedthe salein Hamtramck.or exchange of real or tangible                                                                                     who worked 100% of the time in Hamtramck. 
       personal property located in Hamtramck.                                                                                                                                         Wage Allocation.  Nonresidents who performed only part of their 
4   Net profits from the rental of real or tangible personal  property 4   Net profits from the rental of real or tangible personal  property                                          Wage Allocation.  Nonresidents who performed only part of their 
       located in Hamtramck. located in Hamtramck.                                                                                                                                     services  for an employer in Hamtramck must allocate their wages.  services  for an employer in Hamtramck must allocate their wages.  
5.  Premature distributions from an Individual Retirement Account (IRA) 5.  Premature distributions from an Individual Retirement Account (IRA)                                        Use the Nonresident and Part-Year Resident Wage Allocation section of Use the Nonresident and Part-Year Resident Wage Allocation section of 
       where  a  deduction  was  claimed  on  a  current  or  previous  years where  a  deduction  was  claimed  on  a  current  or  previous  years                                 the Wages, Excludible Wages and City Tax Withheld schedule. the Wages, Excludible Wages and City Tax Withheld schedule. 
       Hamtramck income tax return. Hamtramck income tax return.                                                                                                                       Wage Allocations on Commissions, Etc. Wage Allocations on Commissions, Etc.                                                       A nonresident salesperson A nonresident salesperson 
6.  Premature  distributions  from a pension plan attributable to work 6.  Premature  distributions  from a pension plan attributable to work                                          paid on a commission basis or other  results achieved should allocate paid on a commission basis or other  results achieved should allocate 
       performed in Hamtramck. performed in Hamtramck.                                                                                                                                 wages based on commissions received or  other  results  achieved wages based on commissions received or  other  results  achieved 
7.  Deferred compensation earned in Hamtramck.7.  Deferred compensation earned in Hamtramck.                                                                                           attributable to efforts expended in Hamtramck. A nonresident insurance attributable to efforts expended in Hamtramck. A nonresident insurance 
Line 1  Wages, Salaries, Tips, Etc. Line 1  Wages, Salaries, Tips, Etc.                                                                                                              salesperson paid sales commissions and renewal commissions should salesperson paid sales commissions and renewal commissions should 
All wages of a nonresident are to be reported on the Wages, Excludible All wages of a nonresident are to be reported on the Wages, Excludible                                          allocate compensation on the following basis:  Allocate  commissions allocate compensation on the following basis:  Allocate  commissions 
Wages and City Tax Withheld schedule. The total wages from line 15 of Wages and City Tax Withheld schedule. The total wages from line 15 of                                            from life, health, accident and vehicle (auto) insurance based on the 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, this schedule is the amount reported on Form H-1040, page 1, line 1,                                              location (residence) of the purchaser. Allocate commissions from group location (residence) of the purchaser. Allocate commissions from group 
column A. The total wages should be the same as the wages reported column A. The total wages should be the same as the wages reported                                                  insurance  based  on  the location of the group. Allocate commissions insurance  based  on  the location of the group. Allocate commissions 
on your federal tax return (Form 1040, Form 1040A or Form 1040EZ).  on your federal tax return (Form 1040, Form 1040A or Form 1040EZ).                                                 from  fire  and  casualty insurance based on the location of the risk from  fire  and  casualty insurance based on the location of the risk 
                                                                                                                                                                                       insured. insured. 
All  W-2  forms  showing  income earned in Hamtramck and/or tax                                                                                                                        Line 2  Interest 
All withheldW-2  forms for Hamtramckshowing mustincomebe attachedearned intoHamtramckthe return.and/or tax                                                                             LineNon-business2  Interestinterest income of a nonresident is not taxable. Exclude 
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 Report on page 1, line 1, column B, the total excluded wages from Line                                          all non-business interest income. No explanation needed. 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 
excluded16 of the Wages,wagesExcludiblemust be documentedWages and CityonTaxtheWithheldWages, Excludibleschedule. AllWages                                                             InterestHamtramckincomeis taxablethat isandbusinessmust beincome reported.from Attachbusiness a scheduleactivity showingin 
andexcludedCity Tax Withheldwages mustschedulebe documentedand  listed,onby employer,the Wages, Excludibleon the                                        Wages                          Hamtramcksource andiscomputationtaxable andofmusttaxablebe reported.and nontaxableAttach a scheduleinterestshowingincome. 
and City Tax Withheld schedule and  listed, by employer, on the Excluded  Wages schedule on Form H-1040, page 2. On the Wages,                                                         source and computation of taxable and nontaxable interest income. 
Excluded  Wages schedule on Form H-1040, page 2. On the Wages,                                                                                                                         Line 3  Dividends 
Excludible Wages and City Tax Withheld schedule,  lines  13  and  14, 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 enter the reason the wages are excludible and the address of the work                                            NOT TAXABLE. Exclude all dividend income. No explanation needed. NOT TAXABLE. Exclude all dividend income. No explanation needed. 
station where you performed the work for the employer. station where you performed the work for the employer.                                                                          Line 4  Taxable Refunds, Credits or Offsets Line 4  Taxable Refunds, Credits or Offsets 
Do  not  use  box 18 of W-2 form to report taxable wages or to 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 allocate wages, use all wages reported on your  federal  return  as 
                                                                                                                                                                                          
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                                                                                                                                                                                                  Page 6 of 6 
                                                                                                                                                                                                  Page 6 of 6 discontinuance of the plan. Amounts received as early retirement 
                                                                                                                                                                                                    discontinuance of the plan. Amounts received as early retirement provisions, including amounts paid  on  separation,  withdrawal  or 
                                                                                                                                                                                                    Amounts received before the recipient could retire under the plan provisions, including amounts paid  on  separation,  withdrawal  or 
                                                                                                                                                                                                    Amounts received before the recipient could retire under the plan Sections  401(k), 457 and 403(b) of the Internal Revenue Code (IRC): 
                                                                                                                                                                                                    service. These plans include, but are not  limited  to,  plans  under Sections  401(k), 457 and 403(b) of the Internal Revenue Code (IRC): 
                                                                                                                                                                                                    aside and do not set retirement age or requirements for years of service. These plans include, but are not  limited  to,  plans  under 
                                                                                                                                                                                                    aside and do not set retirement age or requirements for years of compensation plans that let the employee set the amount to be  put 
                                                                                                                                                                                                    Hamtramck may not exclude amounts received from  deferred compensation plans that let the employee set the amount to be  put 
                                                                                                                                                                                                    Hamtramck may not exclude amounts received from  deferred A nonresident remaining employed by the particular employer in 
                                                                                                                                                                                                    A nonresident remaining employed by the particular employer in normal wages from the employer are taxable. 
                                                                                                                                                                                                    prior to qualifying for retirement) are taxable to  the  same  extent  the normal wages from the employer are taxable. 
                                                                                                                                                                                                    Premature pension plan distributions (those received by a nonresident prior to qualifying for retirement) are taxable to  the  same  extent  the 
                                                                                                                                                                                                    Premature pension plan distributionsine 10  Taxable(those receivedPension Distributionsby a nonresident                           L
                                                                                                                                                                                                                                                  Sectionine72(t)(2)(A)(iv)10  Taxable PensionofDistributionsthe IRC are not taxable. L
                                                                                                                                                                                                    nonresident. IRA distributions received after age 59 ½ or described by Section 72(t)(2)(A)(iv) of the IRC are not taxable. 
                                                                                                                                                                                                    nonresident. IRA distributions received after age 59 ½ or described by on  Form  1099-R, box 7, distribution code 1) are taxable to a 
                                                                                                                                                                                                    on  Form  1099-R, box 7, distribution code 1) are taxable to a Hamtramcks taxable income in the current or a prior tax year (reported 
                                                                                                       Ordinance, the Ordinance prevails.                                                           That portion of a premature IRA distribution that  was  deducted  from Hamtramcks taxable income in the current or a prior tax year (reported 
Ordinance. If any discrepancy exists between the instructions and the                                                                                                                               That portion of a premature IRA distribution that  was  deducted  from Line 9  IRA Distributions 
These instructions are an interpretation of the Hamtramck Income Tax                                                                                                                                                                               also enter this total on page 1, line 8, column B. Line 9  IRA Distributions 
                                                                                                                                                                              Notice                line 4 of the schedule enter the total excluded other gains or losses and also enter this total on page 1, line 8, column B. 
                                                                                                                                                                     deductions.                    line 4 of the schedule enter the total excluded other gains or losses and other gains and losses reported on the federal  income tax  return. On 
schedule (page 2 instructions) for  a list of  allowable                                                                                             See Deductionsdeductions.                      Gains and Losses schedule to compute exclusions and adjustments to other gains and losses reported on the federal  income tax  return. On 
SeescheduleDeductions(page 2 instructions)deductions for the  samea listway of related allowableincome ismust allocated.allocate                                                                    UseGainstheandExclusionsLosses scheduleand Adjustments to computeto exclusionsOther             andfederaladjustmentsForm 4797.to 
deductions  the  same way  related  income is allocated. must  allocate the Hamtramck Income Tax Ordinance. Nonresidents taxable under                                                              must attach a copy of Use the Exclusions and Adjustments  to  Other Nonresidents reporting other gains and losses federal Form 4797. 
taxablethe HamtramckunderIncomedeductionsTax Ordinance.are limitedNonresidentsby the extent they relate to incomenonresidents                                                                      must attach a copyAttachof                    copiesNonresidentsof federalreportingScheduleother gainsK-1and(Formlosses1120S). 
deductions are limited by the extent they relate to income Enter amount from Deductions  schedule, page 2,  line  7.  A nonresidents                                                               Exclusions  and  Adjustments  to Other Gains and (Losses) schedule. Attach copies of federal Schedule K-1 (Form 1120S). 
Enter amount from Deductions  schedule, page 2,  ineline 19 7. TotalA                                                                               Deductions                                   L Exclusions  is excludedand on Adjustments the reported to Otheron  federalGains andForm(Losses)4797 or scheduleschedule.B
       Add lines 1 through 16 of each column and enter ine 19amounts Total Deductionson line 18.                                                                                                 L Flow  is excludedthrough  income on  thefromreported a tax  option on  federalcorporationForm 4797 or(Sschedulecorporation)B
       Add lines 1 through 16 of each column and enterLineamounts18  Totalon lineIncome18.                                                                                                         Flow  through  income  from a tax  option  corporationand/or Form(S8824.corporation)Form 6252
       Add lines 2 through 16 of each column and enter amountsLine 18  Totalon lineIncome17.                                                                                                       Form 6252 other gains must be supported by attachingand/ora copyFormof federal8824.                                    Deferred
       Add lines 2 through 16 of each column and enterLineamounts17  TotalonAdditionsline 17.                                                                                                      otherDeferredgainsyear mustrecognized be supportedon bythe attachingtaxpayers a copyfederal of federalincome  tax  return.in the
                                                                                                                      previousLine 17  Totaltax year. Additionsfrom the                            inyear therecognized like-kindon exchangesthe  taxpayers of propertyfederal locatedincome in Hamtramcktax  return.are taxable    and
                                                                                                                                                                                                    Hamtramck. Deferred  other gains and  losses  from  installment  sales 
this  line a Hamtramck-related net operating loss previouscarryovertax year.                                                                                         Reportfromonthe                like-kindto  the extent theexchangesgains oroflossesproperty locatedare from propertyin Hamtramcklocatedareintaxable              and
Incomethis  lineschedule a Hamtramck-relatedto documentnetexclusions operating loss and  adjustments.carryover                                                       ReportOtheron                  AHamtramck.nonresidentsDeferred otherothergainsgainsandand losseslosses are includedfrom  installment in taxablesalesincome 
Income schedule  to document exclusions  and  adjustments. conducted  in  Hamtramck.  Use  the Exclusions and  Adjustments to Other                                                                 to  the extent the gains or losses are from property located in Line 8  Other Gains or (Losses) 
Other income is taxable if it is from work performed or other activities conducted  in  Hamtramck.  Use  the Exclusions and  Adjustments to                                                         A nonresidents other gains and losses are included in taxable income 
Other income is taxable if it is from work performed or other activities Line 16  Other Income                                                                                                                         carryover reported on the taxpayers federal income tax return. Line 8  Other Gains or (Losses) 
                                                                                                                                 Line 16  Other Income                                             the  Exclusions and Adjustments schedule to exclude the capital loss carryover reported on the taxpayers federal income tax return. 
                                            NOT TAXABLE. Exclude all. No explanation needed.                                                                                                         A common error on a nonresident return is failure to complete the  Exclusions and Adjustments schedule to exclude the capital loss NOTE:
                                            NOT TAXABLE. Exclude all. No explanation needed. Line 15  Social Security Benefits                                                                      A common error on a nonresident return is failure to complete schedule to compute exclusions and adjustments to capital  gains. NOTE:
                                            NOT TAXABLE. Exclude all. No explanation needed. Line 15  Social Security Benefits                                                                     Use  the  Exclusions  and Adjustments to Capital Gains or (Losses) schedule to compute exclusions and adjustments to capital  gains. 
                                            NOT TAXABLE.LineExclude14  Unemploymentall. No explanationCompensationneeded.                                                                          Use  the  Exclusions  and Adjustments to Capital Gains or (Losses)                                                      1120S).
                                                                  subjectsLine 14 theUnemploymentfarm to HamtramckCompensationincome tax.                                                          Attach  copies of federal Schedule K-1 (Form                                                         (Losses) schedule 1120S).
produce  stand located in thesubjectscity is Hamtramckthe farm tobusinessHamtramckactivityincomeandtax.                                                                                             excludedAttach  copieson the Exclusionsof federal Scheduleand AdjustmentsK-1 (Formto Capital (Losses)Gains  orschedule 
Sales of crops at the produce market, any of the farmers markets or a produce  stand located in the city is Hamtramck business activity and                                                        excluded on the Exclusions and Adjustments to Capital  Gains  or  is corporation,  etc.)  reported  on  a  nonresidents  federal  Schedule  D 
Sales of crops at the produce market, any of the farmers markets or a Exclusions and Adjustments to Farm Income schedule.                                                                          Flow  through  income  or  loss from a tax option corporation (S corporation,  etc.)  reported  on  a  nonresidents  federal  Schedule  D  is 
Hamtramck, the entire farm profit or  loss  is  excluded,  using  the Exclusions and Adjustments to Farm Income schedule.                                                                           Flow  through  income  or  loss from a tax option corporation (S recognized on the taxpayers federal income tax return. 
Hamtramck, the entire farm profit or  loss  is  excluded,  using  the done, services rendered or other business  activity  is  conducted  in                                                        exchange  of  property  located  in Hamtramck are taxable in the year recognized on the taxpayers federal income tax return. 
done,three factorservicesFarmrenderedAllocation           or otherPercentagebusiness formula.activity  is Whereconducted no work  isin                                                              exchange Deferred of capital property gain located incomeinfromHamtramckinstallmentare taxablesalesinandthe yearlike-kind 
profitthree factoror lossFarm Allocationreported          on HamtramckPercentagereturnformula.is determinedWhere nobywork use ofisthe                                                               Deferred  capital  gain  incomecarryoverfrom installmentfor federalsalesincomeand like-kindtax purposes. 
profit or loss reported on Hamtramck return is determined by use of the rendered or other activities conducted in Hamtramck. The portion of the                                                     The capital loss carryover for Hamtramck  may  be  different  than  the carryover for federal income tax purposes. 
rendered or other activities conducted in Hamtramck. The portion of the income to the extent the profit or loss results from work done, services                                                    The capital loss carryover for Hamtramck  may  be  different  than  the Code.  Unused capital losses may be carried over to future tax years. 
A  nonresidents  profit  or  loss  from  a  farm  are  included  in  Hamtramck income to the extent the profit or loss results from work done, services                                            Code.  Unused capital losses may be carried over to future tax years. allowed to the same extent they are allowed under the Internal Revenue 
A  nonresidents  profit  or  loss  from  a  farm  are  included  in  Hamtramck Line 13  Farm Income or (Loss)                                                                                     Hamtramck. Capital losses from property located  in  Hamtramck  are allowed to the same extent they are allowed under the Internal Revenue 
                                                                                                     Line 13 distributedFarm Income orby the(Loss)corporation.”to H-1040.                          to Hamtramck.the extent theCapitalgainslossesor lossesfromarepropertyfromlocated property locatedin  Hamtramck in      are 
distributedness is locatedincomeinnorHamtramck.may you deductLossesyour shareon aofS-Corpany losscannotorbeothertransferredtodeductionsH-1040.                                                      to Capitalthe extentgainstheorgainslossesor lossesof a nonresidentare from propertyare includedlocatedinintaxable income 
Subchapter Subchapterness is locatedSCorporationof the Internalin Hamtramck.DistributionsRevenueLossesCode,areyouontaxableareanotS-CorprequiredifSthecannotbusi-tobereporttransferredLineany 12    Capital gains or losses of a nonresidentLine 7are CapitalincludedGainsinortaxable(Losses)income 
Subchapter If youexclusionsare aCorporationshareholderand adjustments;inDistributionsa corporationenterarealsothattaxablehasonelectedpageifS1,thelinebusi-to file11, columnunderLineLine1212C.–              reported on page 1, line 16, columnLineC. See7  CapitalinstructionsGains orfor(Losses)line 16. 
exclusions and adjustments; enter also on page 1, line 11, column C.  total Trusts, Etc. schedule. On line 6 of this schedule enter the                                                             A Hamtramck net operating loss carryover from the previous tax year is reported on page 1, line 16, column C. See instructions for line 16. 
from Rental Real Estate, Royalties, Partnerships,  S  Corporations, Trusts, Etc. schedule. On line 6 of this schedule enter the  total                                                              A Hamtramck net operating loss carryover from the previous tax year is schedule to exclude profit or loss from the operation of a business. 
from Rental Real Estate, Royalties, Partnerships,  S  Corporations, Explain all exclusions on the Exclusions and  Adjustments  to  Income                                                           Complete  the  Exclusions and Adjustments to Business Income schedule to exclude profit or loss from the operation of a business. 
Explain allScheduleexclusionsE; andonincomethe Exclusionsfrom estatesand  Adjustments and trusts.                                                                 to reportedIncomeon               conductedComplete  the inExclusionsHamtramck,andthe profitAdjustmentsor losstoisBusinessentirelyIncomeexcluded. 
corporation Schedule(S  corporation, E; and incomeetc.) fromflow estatesthroughandincometrusts.or lossreportedoptionon                                                                              conductedWhere no workinisHamtramck,done, servicesthe profitrenderedor lossorisotherentirelybusinessexcluded.activity is 
income corporation from  business (S  corporation, activity etc.) or  propertyflow outside through incomeHamtramck;or losstax                                                 option                Where no work is done, services rendered or other business activity is 
TheThe followingfollowing incomeincome reportedreported onon federal federal  Schedule Schedule  E E  is is  excludable:excludable:                                                                 orformula.loss  isisdetermineddeterminedusingusingthethethreethreefactor factor BusinessBusinessAllocationAllocationorformula.loss 
income  from  business  activity  or  property outside  Hamtramck; tax 
            distributions to nonresidents and on undistributed taxable income.                                                                                                                      business operates both in and outside of Hamtramck, the taxable profit 
Hamtramck,  the  estate  or  trust must file a return and pay tax on distributions to nonresidents and on undistributed taxable income.                                                             business operates both in and outside of Hamtramck, the taxable profit line 5 of this schedule is also entered on page 1, line 6, column B. If a 
taxable to nonresidents. When an estate or trust has taxable income in Hamtramck,  the  estate  or  trust must file a return and pay tax on                                                         line 5 of this schedule is also entered on page 1, line 6, column B. If a to exclude business income. The total excluded business income from 
taxable to nonresidents. When an estate or trust has taxable income in business activity in Hamtramck or  property  located  in  Hamtramck  is                                                      to exclude business income. The total excluded business income from The Exclusions and Adjustments to Business Income schedule is used 
All income reported on the federal Schedule E that comes from business activity in Hamtramck or  property  located  in  Hamtramck  is                                                               The Exclusions and Adjustments to Business Income schedule is used column A, business income reported taxable on your federal return. 
All income reported on the federal Schedule E that comes from Estates, Trusts, Etc.                                                                                                                 business activities conducted in Hamtramck. Report on page 1, line 6, column A, business income reported taxable on your federal return. 
orporations,, Royalties, Partnerships, S CstateRentalEstates,RealTrusts,E Line 11Etc.                                                                                                              businessthe  extent itactivitiesresults fromconductedwork done,in Hamtramck.services  rendered Report onorpageother1, line 6,      to
orporations,, Royalties, Partnerships,amountS ConstatepageRental1, lineReal10, columnE LineB.11                                                                                                    the toextentProfititorresultslossfromfromworkthe operationdone, services of a businessrendered ororprofessionother            is taxable 
pension distributions on the last line of the schedule and also enter the amount on page 1, line 10, column B.                                                                                      Profit or loss from the operation of a business or profession is taxable Line 6  Profit or (Loss) from a Business, Etc. 
Adjustments to Pension Income schedule. Enter  the  total  excluded pension distributions on the last line of the schedule and also enter the                                                                                                     Line 6  Profit or (Loss) from a Business, Etc. 
Adjustments to Pension Income schedule. Enter  the  total  excluded Excludible pension distributions are listed on the Exclusions and                                                                                                      NOT TAXABLE. Exclude all. No explanation needed. 
Excludible pension distributions are listedpensionon theandExclusionsretirement benefits.and                                                                                                                                               NOT TAXABLE. Exclude all.LineNo explanation6  Alimony Receivedneeded. 
pension and retirement benefits.  additional  information  on  nontaxable Line  10  under  Residents  for                                                                                                                                                                              Line 6  Alimony Received 
incentives,  unless  the  incentives  were  paid from a pension trust. See Line  10  under  Residents  for  additional  information  on  nontaxable                                                                                      NOT TAXABLE. Exclude all. No explanation needed. 
incentives,  unless  the  incentives  were  paid from a pension trust. See                                                                                                                                                                 NOT TAXABLE. Exclude all. No explanation needed. 
                                                                                                                                                                                                                                                                                                                                        
           2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS                                                                                                                                                                                                                                  
           2020 HAMTRAMCK FORM H-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

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

H-1040                             HAMTRAMCK                                                        2020                                                      12MI-HAM120MI-HAM1
                              INDIVIDUAL RETURN DUE APRIL 30, 2021
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
FEDERALFEDERAL
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)     
                  (Attach copy of fed. Sch. D) 7a.          Mark if federal                    7                             .00                         .00                               .00
                                                            Sch. D not required
              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 2021                                                             Amount of credit to 2021 >>  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 Department, P.O. Box 209  Eaton Rapids,, M  I                                              48827-0209            Revised: 12/01/2019

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Revised: 12/01/2019
                                    number 
                            software                                                                                                                                                                   SIGNATURE              PREPARER'S   
                                    NACTP                                                                                 FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE
                                    Preparer's phone no.
                                      PTIN, EIN or SSN                    Date (MM/DD/YY)                                        SIGNATURE OF PREPARER OTHER THAN TAXPAYER

If deceased, date of death                                                                 Spouse's occupation   Date (MM/DD/YY)                                          SPOUSE'S SIGNATURE
                                                                                                                                                                                                       ===>
                                                                                                                                                                                                       HERE 
If deceased, date of death                           Daytime phone number                  Taxpayer's occupation Date (MM/DD/YY) TAXPAYER'S SIGNATURE - If joint return, both spouses must sign SIGN 
    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.
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 
                           number (PIN)                                   No.                                                                                                                          name
                   Personal identification                                Phone                                                                                                           Designee's
                                                         No                Yes, complete the following           Do you want to allow another person to discuss this return with the Income Tax Office?
                                                                                                                                                   THIRD PARTY DESIGNEE

DAY MONTH          DAY     MONTH                     listed on page 1 of this return, print "Same." If no return filed, list reason. Continue listing residence addresses from this year.              T, S, B
    TO                 FROM                            ADDRESS (INCLUDE CITY, STATE & ZIP CODE) Start with address used on last year's return. If the address is the same as                           MARK
                            (Where taxpayer (T), spouse (S) or both (B) resided during year and dates of residency)ADDRESS SCHEDULE
.00                                 4                                                                  Total payments and credits  (Add lines 1 through 3, enter total here and on page 1, line 24)                                        4.
.00                                 3                                                      Credit for tax paid to another city  (Residents attach a copy of other city's return; not allowed for nonresidents)                             3.
.00                                 2                           Tax payments other than tax withheld (Estimated income tax payments, extension payment, partnership payments and credit forward)                                           2.
.00                                 1                                     Tax withheld by your employer for HAMTRAMCK  (Attach W-2 Forms showing tax withheld for HAMTRAMCK, Form W-2, box 19)                                             1.
                                                                                                                                 PAYMENTS AND CREDITS SCHEDULE
.00                                 7                                                                            Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19)                                     7.
.00                                 6                                                                                            Renaissance Zone deduction  (Attach Schedule RZ OF 1040)                                                  6.
.00                                 5                                                                  Alimony paid  (DO NOT INCLUDE CHILD SUPPORT.  Attach copy of page 1 of federal return)                                              5.
.00                                 4                                                                            Moving expenses  (Into Hamtramck area only)  (Attach copy of federal Form 3903)                                           4.
.00                                 3                                                                            Employee business expenses  (See instructions and attach copy of federal Form 2106)                                       3.
.00                                 2                                                                  Self-employed SEP, SIMPLE and qualified plans  (Attach copy of page 1 of federal return)                                            2.
.00                                 1                                                                            IRA deduction  (Attach copy of page 1 of federal return & evidence of payment)                                            1.
    DEDUCTIONS                                       (See instructions; deductions allocated on same basis as related income) DEDUCTIONS SCHEDULE 
.00                                 .00                                                    10          .00                       .00                                                                                                       5
.00                                 .00                                                    9           .00                       .00                                                                                                       4
.00                                 .00                                                    8           .00                       .00                                                                                                       3
.00                                 .00                                                    7           .00                       .00                                                                                                       2
.00                                 .00                                                    6           .00                       .00                                                                                                       1
       WAGES                                         WAGES                                                       WAGES                     WAGES
RESIDENT EXCLUDED          NONRESIDENT EXCLUDED                           EMPLOYER'S ID    #           NONRESIDENT EXCLUDED      RESIDENT EXCLUDED                        EMPLOYER'S ID                                                    #
COLUMN C                                             COLUMN B             COLUMN A         W-2                   COLUMN C            COLUMN B                             COLUMN A                               W-2 
                                                        (See instructions. Resident wages generally not excludible)  EXCLUDED WAGES SCHEDULE 
    line 21a)                                                                                                                                                                                                                               8
    here and also on page 1,                                                                                                                                                                                                                7
    lines 1e, 1f and 1g; enter 
    1h. Total exemptions (Add                                                                                                                                                                                                               6
                                                                                                                                                                                                                                            5
                           line 1d                                                                                                                                                                                                          4
    dependents listed on       
    1g. Enter number of other                                                                                                                                                                                                               3
                                                                                           2`
                       on line 1d                                                                                                                                                                                                           1
    dependent children listed 
       Enter number of              1f.              Date of Birth        Relationship     Social Security Number                Last Name                                First Name                                                        #
                                                                                            Check box if you can be claimed as a dependent on another person's tax return List Dependents 1c.                                              1d.
                       1a and 1b                                                                                                                    1b. Spouse
    boxes checked on  lines 1e. Enter the number of                                                                                                                       1a.  You SCHEDULE
                                                       Disabled    Deaf   Blind             65 or over  Regular         Date of birth (mm/dd/yyyy)                        EXEMPTIONS 
20MI-HAM212MI-HAM2                                                                                                                                                        H-1040, PAGE 2
                                                                          Taxpayer's SSN                                             Taxpayer's name

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