Income Tax Department 
                                               601 Avenue A, Springfield, MI 49037-7774 

Phone 269-965-8324   Fax 269-965-8211   www.springfieldmich.com  E-Mail:   incometax@springfieldmich.com                     

ARE YOU REQUIRED TO PAY                 WHO MUST PAY ESTIMATED TAX QUARTERLY: 
ESTIMATED TAX FOR 2023?                 INDIVIDUALS AND UNINCORPORATED BUSINESS: 
                                        If you are a resident or non-resident and expect taxable income from which City 
 Do you expect to owe                  of Springfield income tax will not be withheld by an employer, you must file and 
  $100.00 ($250.00 for                  pay estimated tax. If you estimate your tax to be $100.00 or less, you do not 
  Corporations) or more for             have to pay estimated tax. A husband and wife may file and pay joint estimated 
  2022 after subtracting                tax. 
  income tax withholdings and 
  credits from your total tax?          CORPORATIONS: 
                                        Every corporation subject to the City of Springfield income tax must file and pay 
  (Do not subtract any 
                                        estimated tax on all or part of its net income if the estimated tax is $250.00 or 
  estimated tax payments). If           more. 
  you answered yes, go to 
  the next question.                    PARTNERSHIPS: 
                                        A partnership whose partners are subject to the City of Springfield income tax 
 Do you expect your income             on all or part of the distributive share of net profits, may file and pay estimated 
  tax withholdings and credits          tax with the City as a partnership. The partners will not  be required to file as 
  to be at least 70% of the tax         individuals unless they have other income in which the Springfield income tax is 
                                        expected to exceed $100.00. 
  shown on your  2022     tax 
  return?                               PENALTY AND INTEREST: 
  If you answered yes, you              If the total amount of tax paid by January 31 stis less than 70% of last year’s tax      
  are not required to make              return or this year’s total tax, penalty and interest will be assessed. 
  estimated tax payments 
                                        NOTE: The payment of estimated tax does not excuse the taxpayer from 
  for 2023.                                                         
                                        filing an annual tax return.
  If you answered
  No, you are required to               FILING AND PAYMENTS 
  make estimated tax                    Vouchers may be obtained from the Income Tax Department or on our web 
                                        page (address above). The estimated  tax may be paid in  full with  the first 
  payments for 2023.
                                        voucher or paid in  four (4) equal installments.
  See work sheet on   reverse           Penalty and interest will be assessed if payment is not received on time.                
  side.
                                                     First Quarter Due by April 30, 2023 
                                                     Second Quarter Due by June 30, 2023 
                                                     Third Quarter Due by September30,2023 
                                                     Fourth Quarter Due by January 31, 2024

                                        HOW TO CALCULATE YOUR ESTIMATED INCOME TAX: 
                                        INDIVIDUAL OR UNINCORPORATED BUSINESS: 
                                        Estimate  the  total  amount  of  your  expected  gross  income.  Subtract  allowed 
                                        exemptions & deductions. Multiply the remainder by 1% (.01) for residents and 
                                        ½% (.005) for non–residents. 

                                        CORPORATIONS: 
                                        Net allocated income times 1% (.01). 

                                        PARTNERSHIPS: 
                                        The liability for a RESIDENT PARTNER is 1% (.01) of their entire distributive 
                                        share  of  net  profits  regardless  of  where  the  activity  of  the  partnership  is 
                                        conducted. NON-RESIDENT PARTNER tax rate is ½% (.005) based on the 
                                        distributive share of City of Springfield income. 

                                                                                           Clear Form      Print

                                         ESTIMATED TAX PAYMENT WORKSHEET 

1. Gross annual income expected OR                                                                    1. 

   Enter 70% of your 2022 Springfield tax liability on line 5 and skip lines 2, 3 & 4

2. Allowable subtractions                                                            2. 

3. Exemptions (number of exemptions you will be claiming       x $750.00             3. 

4. Adjusted income subject to Springfield tax (line 1 less lines 2 & 3)                               4. 

5. Estimated income tax 1% (.01) for residents or ½% (.005) for non-residents                         5.  

6. (a) Amount of Springfield income tax expected to be withheld                      6. (a)

   (b) Overpayment credited to this year                                                (b)

   (c) Credit for a tax liability paid to another MICHIGAN                              (c)

   municipality or by a partnership

   (d) Total (add lines 6 (a), (b) and (c) and enter here                                             6(d). 

7. Annual estimated tax (line 5 less line 6(d))                                                       7. 

   Note: If line 7 is $100.00 or less ($250.00 for Corporation)

   estimated tax payments are not required. 

8. Amount to be paid quarterly. (Divide the amount on line 7 by the number 4)                         8. 

                                         RECORD OF ESTIMATED TAX PAYMENTS 

   Vouchers              Date Due        Date Paid             Check Number Total Paid This Quarter   Total Paid To Date 
   First Quarter         04/30/2023 
   Second Quarter        06 0 /3 /2023 
   Third Quarter         09 30 2023/ /  
   Fourth Quarter        01/31/2024 

                                                                     Total: