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Income Tax Department
City of Portland
259 Kent Street
Portland, MI 48875
Phone: (517) 647-2941
Fax (517) 647-2938
City of Portland
Employer Withholding Booklet
IMPORTANT TAX INFORMATION
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INSTRUCTIONS FOR PREPARING AND FILING WITHHOLDING RETURN
Who is required to withhold?
Every employer who:
1. Has a location in the City of Portland; or
2. Is doing business in the City of Portland.
Withholding Rates:
Use 1% (.01) for:
1. Residents of the City of Portland working in Portland
2. Residents of the City of Portland working outside of Portland who are not subject to withholding for
the city where they work.
Use ½% (.005) for: Nonresidents of the City of Portland working in Portland.
Deposit requirements:
Quarterly- The deposit must be received by the City of Portland by the last day of the month following the end of
a quarterly period.
Failure to file return and payment:
An employer who is required to withhold and who fails or refuses to deduct and withhold is liable for the payment
of the amount required to be withheld. The liability shall be discharged upon payment of the tax and any penalties and
interest charges assessed as provided in the Uniform City Ordinance for such failure or refusal.
How to prepare this form:
• Please type or print Business name, address, employer identification number, and period covered.
• Enter the total Actual tax withheld from taxable employees during the quarter for the City of Portland-Income Tax.
Adjust current payment of actual tax withheld for under payments from the prior quarter.
• Enter total amount to be remitted. Pay this amount in full.
• Sign and date the voucher.
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P941 CITY OF PORTLAND -INCOME TAX DIVISION
EMPLOYER'S RETURN OF INCOME TAX WITHHELD
TAX WITHHELD MAKE REMITTANCE PAYABLE TO: BUSINESS DISCONTINUED DATE__________
TREASURER, CITY OF PORTLAND NO EMPLOYEES SINCE ____________
ADJUSTMENTS MAIL CHECK WITH RETURN TO: BUSINESS CHANGED TO:
INCOME TAX DIVISION DATE OF CHANGE: _____________
TOTAL TAX CITY HALL INDIVIDUAL
0.00 259 KENT STREET PARTNERSHIP
PORTLAND MI 48875 CORPORATION
TYPE OF PRINT BUSINESS NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NO.,
IF NAME, ADDRESS OR EMPLOYER NUMBER IS NOT CORRECT, PLEASE CORRECT IF THIS IS YOUR FIRST RETURN ENTER DATE BUSINESS WAS STARTED
EMPLOYER NUMBER DUE: APRIL 30TH
EMPLOYER NAME PERIOD COVERED: JANUARY 1- MARCH 31
I CERTIFY THE TAX WITHHELD AS SHOWN ON THIS RETURN IS CORRECT
SIGNATURE
P941 CITY OF PORTLAND -INCOME TAX DIVISION
EMPLOYER'S RETURN OF INCOME TAX WITHHELD
TAX WITHHELD MAKE REMITTANCE PAYABLE TO: BUSINESS DISCONTINUED DATE__________
TREASURER, CITY OF PORTLAND NO EMPLOYEES SINCE ____________
ADJUSTMENTS MAIL CHECK WITH RETURN TO: BUSINESS CHANGED TO:
INCOME TAX DIVISION DATE OF CHANGE: _____________
TOTAL TAX CITY HALL INDIVIDUAL
0.00 259 KENT STREET PARTNERSHIP
PORTLAND MI 48875 CORPORATION
TYPE OF PRINT BUSINESS NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NO.,
IF NAME, ADDRESS OR EMPLOYER NUMBER IS NOT CORRECT, PLEASE CORRECT IF THIS IS YOUR FIRST RETURN ENTER DATE BUSINESS WAS STARTED
EMPLOYER NUMBER DUE: JULY 31ST
EMPLOYER NAME PERIOD COVERED: APRIL 1 - JUNE 30
I CERTIFY THE TAX WITHHELD AS SHOWN ON THIS RETURN IS CORRECT
SIGNATURE
P941 CITY OF PORTLAND -INCOME TAX DIVISION
EMPLOYER'S RETURN OF INCOME TAX WITHHELD
TAX WITHHELD MAKE REMITTANCE PAYABLE TO: BUSINESS DISCONTINUED DATE__________
TREASURER, CITY OF PORTLAND NO EMPLOYEES SINCE ____________
ADJUSTMENTS MAIL CHECK WITH RETURN TO: BUSINESS CHANGED TO:
INCOME TAX DIVISION DATE OF CHANGE: _____________
TOTAL TAX CITY HALL INDIVIDUAL
0.00 259 KENT STREET PARTNERSHIP
PORTLAND MI 48875 CORPORATION
TYPE OF PRINT BUSINESS NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NO.,
IF NAME, ADDRESS OR EMPLOYER NUMBER IS NOT CORRECT, PLEASE CORRECT IF THIS IS YOUR FIRST RETURN ENTER DATE BUSINESS WAS STARTED
EMPLOYER NUMBER DUE: OCTOBER 31ST
EMPLOYER NAME PERIOD COVERED: JULY 1 - SEPTEMBER 30
I CERTIFY THE TAX WITHHELD AS SHOWN ON THIS RETURN IS CORRECT
SIGNATURE
P941 CITY OF PORTLAND -INCOME TAX DIVISION
EMPLOYER'S RETURN OF INCOME TAX WITHHELD
TAX WITHHELD MAKE REMITTANCE PAYABLE TO: BUSINESS DISCONTINUED DATE__________
TREASURER, CITY OF PORTLAND NO EMPLOYEES SINCE ____________
ADJUSTMENTS MAIL CHECK WITH RETURN TO: BUSINESS CHANGED TO:
INCOME TAX DIVISION DATE OF CHANGE: _____________
TOTAL TAX CITY HALL INDIVIDUAL
0.00 259 KENT STREET PARTNERSHIP
PORTLAND MI 48875 CORPORATION
TYPE OF PRINT BUSINESS NAME, ADDRESS, AND EMPLOYER IDENTIFICATION NO.,
IF NAME, ADDRESS OR EMPLOYER NUMBER IS NOT CORRECT, PLEASE CORRECT IF THIS IS YOUR FIRST RETURN ENTER DATE BUSINESS WAS STARTED
EMPLOYER NUMBER DUE: JANUARY 31ST
EMPLOYER NAME PERIOD COVERED: OCTOBER 1- DECEMBER 31
I CERTIFY THE TAX WITHHELD AS SHOWN ON THIS RETURN IS CORRECT
SIGNATURE
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Quarterly Withholding Tax Worksheet
(Keep for your records-Do not file)
Quarter Ending Payment Due Check No. Date Amount Paid
th th
March 30 April 30 $
0.00
th st
June 30 July 31 $
0.00
th st
September 30 October 31 $
0.00
st st
December 31 January 31 $
0.00
0.00
Total: $_____________
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PW-3
Mail this form, together with CITY OF PORTLAND - INCOME TAX DIVISION
Forms W-2 and adding RECONCILIATION OF PORTLAND - INCOME TAX WITHHELD
machine tape or accounting
machine listing showing the 1. TOTAL PORTLAND TAX WITHHELD DURING THE YEAR AS SHOWN ON FORMS W-2 ENCLOSED (A) $
total of income tax withheld 2. TOTAL NUMBER OF WITHHOLDING TAX STATEMENTS (FORMS W-2 ) TRANSMITTED HEREWITH
on Forms W-2 to: 3. TOTAL PORTLAND TAX WITHHELD AS SHOWN ON FORMS P941 QUARTER ENDED MARCH 31ST $ 0.00
City of Portland QUARTER ENDED JUNE 30TH $ 0.00
259 Kent Street QUARTER ENDED SEPTEMBER 30TH $ 0.00
Portland MI 48875 QUARTER ENDED DECEMBER 31ST $ 0.00
TOTAL (B) $ 0.00
Employer Identification No. DIFFERENCE ( C ) $ 0.00
Employer Name:
Due Date:
I CERTIFY THAT THE ENCLOSED W-2'S AND TOTALS HEREWITH ARE CORRECT AND COMPLETE
SIGNATURE TITLE DATE
th
Due: February 28
Instructions for Employer’s Annual Reconciliation of Income Tax Withheld
• Type or print clearly the business name, address, and identification number.
• Enter amount withheld as shown on employee’s W-2s enclosed.
• Enter the total number of W-2s or tax statements enclosed with the reconciliation. Attach an adding
machine tape totaling the W-2 forms and/ or include copies of the computer generated summary W-2
forms.
• It is being requested that you attach a copy of your 3 ½ -inch diskette or CD if available of your
W-2s. (Make sure you include box 18, 19, and 20 of W-2’s on the diskette; diskette instructions
are included in this booklet)
• Enter the amounts paid each quarter on your P-941s.
• Total the amount paid with your P-941s.
• Enter the difference between amount withheld and the amount paid. If the amount paid is less than
amount withheld on the W-2s, the balance due must be paid in full with the PW-3 form. Make
remittance payable to: Treasurer, City of Portland.
• If the amount withheld from W-2s is less than amount paid, enter refund amount.
• If the amount withheld from W-2s equals the tax paid, enter zero (0).
• Sign and date the reconciliation.
• Attach required copies of W-2 forms and payment for any balance due to the completed form and mail
to: City of Portland Income Tax Department, 259 Kent Street, Portland MI 48875
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W3 FORMATS
There are four acceptable formats for electronic filing.
Federal Filing Format – MMREF
This format is required starting with the 2002 tax year.
Information about the Federal MMREF format is available on the Social Security Administration
website at www.ssa.gov/employer
State Formats- 1A and A
The Federal site states that the new format is accepted by the State of Michigan as well.
However, the Sales, Use and Withholding Taxes Annual Return Instructions still show the old
formats. They will continue to be supported.
City Tax Proprietary Format (CTP)
This is a sample format for a single employer. It may be created using Microsoft Excel. It is a
comma Delimited format. Details are on a later page.
The following table lists critical fields, with the location in that format.
MMREF 1A A CTP
Local Entity Record RS 2S S CTW
Code
Start Position 5 82 219 12
Length 5 5 5 ---
Local Record RS 2S S CTW
Withholding
Start Position 320 96 233 13
Length 12 7 9 ---
Local Taxable Record RS 2S S CTW
Start Position 309 87 224 11
Length 12 9 9 ---
Local Entity Codes
Use the following entity codes for Portland: POR
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| CityTax Proprietery This is a comma-delimited format. That means that each field is separated by a comma. See below for instructions on creating this file from Microsoft Excel. All text must be in upper case. If leading zeros on TaxIds or Zipcodes do not show, this is all right. First Line: Employer A. CTE text exactly as shown B. Employer FEIN or TaxID 9 digits no spaces or punctuation C. Tax Year 4 digits D. Employer name E. Corporate C if a corporation, blank otherwise F. Employer street address No commas G. Employer City of Portland H. Employer State 2 characters I. Employer Zipcode 5 digits (or 6 characters if foreign country) J. Employer Plus4 4 digits Remaining Lines: One per Employee A. CTW text exactly as shown B. Employee SSN 9 digits no spaces or punctuation C. Employee Last Name D. Employee First Name E. Employee Middle Name F. Employee street address No commas G. Employee City H. Employee State 2 characters I. Employee Zipcode 5 digits (or 6 characters if foreign country) J. Employee plus4 4 digits K. Federal Wages Box 1 L. Local Entity Code POR M. Local Withholding Entered as normal number with decimal point N. Social Security Wages Box 3 O. Medicare Wages Box 5 P. Local Wages Box 18 Q. Total Deferred Included in Box 12 How to Create CTP format using Microsoft Excel Note: All dollar amounts should be entered as normal number with decimal point, such as 15100.50 1. Open a new spreadsheet. 2. On the first line, enter the Employer data as specified above, entering one value per column. The letter shown at the start of each line must match the letter at the top of the column in Excel. Skip the column if blank. Insure all entries are upper case. To start, enter ‘CTE’ in the first column. 3. For each employee, enter another line, entering CTE in the first column (A) and entering one field per column. 4. Click on the Save button (or select Save from the file menu). At the bottom is a drip down box for Save as type. Click on this drop-down and select ‘CSV (Comma delimited)(*.csv)’ Then enter a file name and click save. 5. Copy this file to a diskette or compact disc and send to the Income Tax office. |