2023 CITY OF SAGINAW 2023 
                                  DECLARATION OF ESTIMATED INCOME TAX  
                                                      FORM S-1040ES  
                               FOR INDIVIDUALS, CORPORATIONS AND PARTNERSHIPS  
                   INSTRUCTIONS FOR SAGINAW DECLARATION OF ESTIMATED INCOME TAX 
 
WHO MUST MAKE A DECLARATION  
 
A.  INDIVIDUALS AND UNINCORPORATED BUSINESSES:  Every resident or non-resident who expects taxable income 
    from which the Income Tax will not be withheld, must file a Declaration   of Estimated Income Tax.  A Declaration   is not 
    required   if the estimated tax, Line 7   of the Worksheet for Declaration   of Estimated   Income Tax,   is One Hundred    Dollars 
    ($100.00)   or less.  A husband and wife may file a joint Declaration. 
 
B.  CORPORATION:  Every corporation subject to the tax on all or part of   its net profits must file a Declaration   of Estimated 
    Income Tax.  A Declaration   is not required from a corporation   if the estimated tax, Line 7   of the Worksheet for Declaration   of 
    Estimated Income Tax,   is Two Hundred Fifty Dollars ($250.00)   or less. 
 
C.  PARTNERSHIPS:           A partnership whose partners are subject to tax on all or part of their distributive share of net profit may file 
    a Declaration   of Estimated  Income Tax,    and the partners will not be required   to file individual Declarations unless they have 
    other income on which the Saginaw Income Tax   is expected   to exceed One Hundred Dollars ($100.00).  The names, addresses 
    and social security numbers   of the partners on whose behalf the Declaration   is filed shall be shown on   an attached schedule. 
 
WHEN AND WHERE TO FILE DECLARATION AND PAY THE TAX  
 
A.  CALENDAR  YEAR TAXPAYERS  
 
    1)         FILING:  The Declaration for 2023 must be filed on   or before April 30, 2023 
     
    2)         PAYMENT:  The estimated tax shall be paid   in full with the Declaration     or in four (4) equal installments on   or before 
               April 30, 2023, June 30, 2023, September 30, 2023 and January 31, 2024. 
     
B.  FISCAL  YEAR TAXPAYERS  
 
    1)         FILING:  The Declaration for 2023 must be filed within four months after the beginning   of the fiscal period. 
     
    2)         PAYMENTS:  The estimated tax may be paid   in full with the Declaration     or in four (4) equal installments on   or before 
               April 30, June 30, September 30, and January 31,   or on   or before the 4th, 6 ,th9 th and 13th month after the beginning   of 
               the taxable fiscal year.  The first installment payment must accompany the Declaration.                           
 
INCOME SUBJECT TO SAGINAW INCOME TAX  
 
A.  RESIDENTS:  All salaries, wages, bonuses, commissions and other compensation, net profit from a business   or profession, net 
    rental income, capital gains less capital losses, dividend income, interest income, income from estates and trusts, and other 
    income. 
 
B.  NON-RESIDENTS:  Salaries, wages, bonuses, commissions and other compensation for services rendered   or work performed 
    in Saginaw; Net rental income from property   in Saginaw; Net profits from a business, profession   or other activity   to the extent 
    that it is from work done, services rendered   or activity conducted   in Saginaw; Capital gains less capital losses from the sale of 
    real or tangible personal property located   in Saginaw.  The ordinance and regulations should be reviewed   if you have a question 
    concerning the allocation   of income earned   in Saginaw. 

HOW TO FILE 
A.          Your annual return for the preceding year may be used as the basis for computing your declaration of 
            estimated tax for the  current year.  
B.          You may use the same figure used for estimating your federal income tax adjusted to exclude any income or 
            deductions not taxable or permissible under the Saginaw  Income Tax Ordinance.  
 
WITHHOLDING TAX CREDITS AND OTHER CREDITS (Line 5)  
A.          WITHHOLDING TAX CREDITS:  You may subtract from your estimated Saginaw  Income Tax (Line 4), 
            the amount of Saginaw income tax expected to be withheld. 
 
B.          INCOME TAX PAID TO ANOTHER CITY:   If you are  a resident of Saginaw  and pay income tax to 
            another city on income  earned outside of Saginaw you may subtract from your estimate of Saginaw income 
            tax the amount of income tax expected to be paid to the other city.  This credit may not exceed the amount  
            of tax assessable under the Saginaw  Income Tax Ordinance on the same amount of income of a non-
            resident. (Worksheet Line 6)                                                                                       
 
C.          INCOME TAX PAID BY PARTNERSHIPS:  If you are a member of a partnership, which elects to file a 
            return and pay the tax on behalf of the partners, you may subtract, from your estimate of Saginaw Income 
            Tax, the amount of tax expected to be paid by the partnership for your distributive share of net profits.  
            (Worksheet Line 6) 
 
AMENDED DECLARATION:   If you have filed a Declaration and find that your estimated tax is substantially 
increased or decreased as a result of a change in your income or exemptions, you may amend your estimate at the 
time of making a quarterly payment.  
 
PENALTIES AND INTEREST:  If the total amount of tax withheld and estimated tax paid is less than seventy 
percent (70%) of the final tax due, interest and penalties will be charged.  
 
FORMS OR INFORMATION:   Forms or information may be obtained in 3 ways.  
             1.  Visit our website atwww.saginaw-mi.com 
             2.  Visit us at the Income Tax Office in City Hall Room 105.  
             3.  Phone us at (989) 759-1650.  
 
NOTE:   FILING A DECLARATION OF ESTIMATED TAX DOES NOT EXCUSE THE TAXPAYER FROM 
FILING AN ANNUAL RETURN EVEN THOUGH THERE IS NO CHANGE IN THE DECLARED TAX 
LIABILITY.  
 
WORKSHEET FOR 2023 DECLARATION OF 
                 ESTIMATED INCOME TAX                                    2023 PAYMENT RECORD 
                 (KEEP FOR YOUR RECORDS) 
 1.  TOTAL SAGINAW INCOME EXPECTED IN 2023                                                           $  VOUCHER  DATE  CHECK                                    TAX 
       (See Instructions)                                                                                               NUMBER                              PAID  
 2.  EXEMPTIONS ($750 for each exemption; Does not                                                   $     1                                                  $ 
      apply   to corporations)                                                                                                                              
 3.  ESTIMATED SAGINAW TAXABLE INCOME                                                                $     2                                                  $ 
       (Line 1 less Line 2) 
 4.   ESTIMATED SAGINAW INCOME  TAX BEFORE                                                                                                                  
      CREDITS  (Non-resident individuals enter .75% of Line 3,      $                                      3                                                  $ 
      All other taxpayers enter 1.50% of Line                  3) 
                                                                                                                                                            
 5.  AMOUNT OF SAGINAW TAX TO BE WITHHELD                                                            $     4                                                  $ 
                                                                                                         
 6.   AMOUNT OF  OTHER CREDITS                                                                       $  TOTAL  PAID                                           $ 
 7.    ESTIMATED SAGINAW INCOME  TAX DUE                                                           
       (Line 4 less Lines 5 and   6)                                                                 $ 
                                                                                                                          

                                              CITY OF SAGINAW-INCOME TAX OFFICE                                                                            VOUCHER                          Due Date 
2023                   QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                                                           NO.  1            
                                   For Calendar Year 2023   or Fiscal Year Ending __________, 20____                                                                               April 30, 2023 
SOCIAL SECURITY NUMBER                                                          EMPLOYER I.D. NUMBER                                                                               
 
       TAXPAYER’S  NAME AND ADDRESS                                             MAKE CHECKS PAYABLE TO:                                                                                          
                                                                                TREASURER, CITY OF SAGINAW                                                 Estimated Tax                  $     00 
                                                                                                                                                           
                                                                                MAIL CHECK WITH VOUCHER 1 TO:                                                                                    
                                                                                             INCOME    TAX OFFICE                                                                                
                                                                                             1315   S WASHINGTON   AVE                                     Payment Amount                 $     00 
                                                                                             SAGINAW   MI  48601 
    If $100   or less for         individuals or unincorporated            businesses        or $250   or less for corporations,       this         declaration     is not required  
                                                                I certify that this   is a correct declaration. 
                                                                                                           
SIGN              Signature   of Taxpayer                                                                 Spouse’s Signature       (If filing      ajoint return)   
HERE 
 
                                              CITY OF SAGINAW-INCOME TAX OFFICE                                                                            VOUCHER                          Due Date 
2023                   QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                                                             NO. 2           
                                  For Calendar Year 2023   or Fiscal Year Ending ____________, 20___                                                                               June 30, 2023 
SOCIAL SECURITY NUMBER                                                         EMPLOYER I.D. NUMBER                                                        
                                    
       TAXPAYER’S  NAME AND ADDRESS                                            MAKE CHECKS PAYABLE TO:                                                                                           
                                                                               TREASURER, CITY OF SAGINAW                                                 Estimated Tax               $         00 
                                                                                                  WITH              TO: 
                                                                                MAIL CHECK             VOUCHER 2                                           
                                                                                            INCOME TAX    OFFICE                                                                                 
                                                                                            1315   S WASHINGTON AVE                                       Payment Amount              $         00 
                                                                                            SAGINAW MI  48601                                              
 
                                       CITY OF SAGINAW-INCOME TAX OFFICE                                                                                  VOUCHER                   Due Date 
2023              QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                                                      NO.  3                
                       For Calendar Year 2023   or Fiscal Year Ending __________, 20____                                                                                     September 30, 2023 
                                                                                 
SOCIAL SECURITY NUMBER                                                    EMPLOYER I.D. NUMBER                                                   
                                   
       TAXPAYER’S  NAME AND ADDRESS                                       MAKE CHECKS PAYABLE TO:                                                                                                     
                                                                          TREASURER, CITY OF SAGINAW                                            Estimated Tax                   $                    00 
                                                                                                                                                 
                                                                          MAIL CHECK WITH VOUCHER 3 TO:                                                                                               
                                                                                       INCOME   TAX OFFICE                                      Payment Amount                  $                    00 
                                                                                       1315   S WASHINGTON     AVE 
                                                                                       SAGINAW       MI  48601                                   
                                  
                                       CITY OF SAGINAW-INCOME TAX OFFICE                                                                            VOUCHER                        Due Date 
2023              QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                                                       NO. 4           
                       For Calendar Year 2023   or Fiscal Year Ending ____________, 20____                                                                                 January 31, 2024 
SOCIAL SECURITY NUMBER                                                    EMPLOYER I.D. NUMBER                                                  LATE PAYMENTS WILL NOT  BE 
                                                                                                                                                ACCEPTED PER CITY ORDINANCE 
       TAXPAYER’S  NAME AND ADDRESS                                       MAKE CHECKS PAYABLE TO:                                                                        
                                                                          TREASURER, CITY OF SAGINAW                                            Estimated Tax              $ 
                                                                                              WITH                TO: 
                                                                           MAIL CHECK                 VOUCHER 4                                  
                                                                                       INCOME   TAX OFFICE                                                               
                                                                                       1315   S WASHINGTON     AVE                              Payment Amount             $ 
                                                                                       SAGINAW       MI  48601