IMPORTANT INFORMATION FOR ALL INCOME TAX FILERS 
                                                                     
NEW FOR 2019                                                          
     The Tax Cuts and Jobs Act enacted at the federal level          AMENDED RETURNS 
has resulted in changes to the calculation of Lapeer income tax      Amended returns should be filed on the applicable L-1040 form 
as follows:                                                          and  clearly  marked AMENDED         on  the  top  margin.  All 
  --The moving expense deduction has been suspended,                 supporting  schedules  should  accompany  filing  with  an 
except for certain Armed Forces members.  See the federal            explanation for each change. Tax paid or refunds received from 
instructions to see if you qualify for the deduction.                the original return should be noted to the left of the box on line 
  --The  alimony  payments  will  not  be  deductible  for  the      23. Tax paid should be added and refunds received should be 
spouse who makes alimony payments and they will not be               subtracted from other payments with the total entered on line 
included in the income of the receiving spouse under divorce or      23. 
separation instruments executed after December 31, 2019.             If a change on your federal return affects your Lapeer taxable 
  These forms and instructions were prepared prior to the            income, you must file an amended Lapeer return within 90 
issuance of final 2019 federal forms and schedules.  They            days of the change and Include payment of any tax due. 
include references to federal forms and schedules that were           
still in draft form at the time of publication.  Please contact the  TAXABLE INCOME OF A RESIDENT 
Lapeer Income Tax Department at (810)667-7155 if you have            Lapeer  residents  are  required  to  report  the  same  kinds  of 
any  questions  regarding  what  federal  forms  need  to  be        taxable income on their city return they report on their federal 
attached.                                                            return excluding S-corporation flow through income. 
                                                                      
WHO MUST FILE A RETURN                                               TAXABLE INCOME OF A NONRESIDENT 
-Every person, partnership, fiduciary, association, corporation or   The following income is subject to Lapeer tax for a nonresident: 
other entity that is domiciled, employed or doing business in the    A. Salaries, wages, bonuses, commissions, fees, tips, incentive 
City of Lapeer at any time during 2017 must file a return by April   payments, severance pay, vacation pay and sick pay received 
30, 2020.                                                            for work done or services performed in Lapeer. 
-Every  nonresident  individual  whose  gross  taxable  income       B. Net profits from the operation of a business or profession 
earned in Lapeer was $600.00 or more.  If you do not meet the        attributable to business activity conducted in Lapeer, whether 
requirements for filing but Lapeer tax was withheld or estimated     or not such business is located in Lapeer. 
tax was paid, you must file to receive a refund.                     C.  Net  profits  from  the  rental  of  real  or  tangible  personal 
Every resident L-1040 Lapeer Income tax return must have             property located in Lapeer. 
Federal Form 1040 pages 1 and 2 and required schedules               D. Gain from the sale or exchange of real or tangible personal 
attached.                                                            property located in Lapeer. 
                                                                     E. Premature distribution from an IRA or ROTH IRA (where a 
MARRIED PERSONS-JOINT/SEPARATE RETURNS                               deduction was claimed on a current or previous year's Lapeer 
Married  persons  may  file  either  a  joint  return  or  separate  income tax return) or a pension plan. 
returns.  A joint return may be filed when only one spouse has        
Lapeer income.                                                       TAX EXEMPT INCOME 
                                                                     Tax exempt income includes: 
DECEASED TAXPAYERS                                                   A. Gifts, inheritances and bequests. 
A return for a taxpayer that died during the taxable year should     B. Social security, pensions and annuities (including disability 
be filed on the same basis as he would have filed if he had          pensions)  and  Individual  Retirement  Account  distributions 
lived.  If a refund is due on the return and the check is to be      received after reaching age 59 ½. 
made payable to persons other than the surviving spouse, a           C.  Proceeds  of  insurance  where  the  taxpayer  paid  policy 
letter of explanation should be attached.                            premiums. (Payments from a health and accident policy paid 
                                                                     for by employer are taxable to the same extent as provided by 
ESTIMATED TAX PAYMENTS FOR YEAR 2020                                 the Internal Revenue Code). 
Estimated tax payments are REQUIRED if your 2019 Lapeer              D.  Unemployment compensation, supplemental 
income is more than $10,000 after exemptions ($100 in tax)           unemployment benefits and welfare relief payments. 
and your employer does not withhold Lapeer City Income Tax.          E. Worker's compensation or similar payments for death, injury 
A  Declaration  of  Estimated  Income  Tax  (Form  L-1040ES)         or illness arising in the course of an employee's job. 
MUST be filed by April 30, 2020 and one-fourth (1/4) of the          F. Interest from obligations of the United States, the states or 
estimated tax due for 2019 must be paid with the declaration.        subordinate units of government of the states and gains or 
Failure  to  make  required  estimated  tax  payments  or            losses on the sales of obligations of the United States. 
underpayment of estimated tax will result in assessment of           G. Military pay of members of the armed forces of the United 
penalty and interest for the late payment of the tax.  Additional    States, including Reserve and National Guard pay. 
estimate  payment  instructions  and  vouchers  are  available        
elsewhere in this booklet.                                           ASSISTANCE 
                                                                     If you need forms or assistance, call (810) 667-7155 or e-mail 
EXTENSION OF TIME TO FILE                                            khodges@ci.lapeer.mi.us. We would be happy to prepare your 
The due date of this return may be extended for a period up to       Lapeer Income Tax Return free of charge. 
six months. Application for a Lapeer extension must be               Income tax forms, instructions and additional data are available 
made and any tentative tax due must be paid by April 30,             on the City's website at www.ci.lapeer.mi.us.  
2020.  Applications  for  extensions  are  available  online  at      
http://www.ci.lapeer.mi.us/forms/income_tax.php                      NOTICE 
Applying  for  a  Federal  extension  does  not  satisfy  the        These instructions are interpretations of the Lapeer Income 
requirement to file a Lapeer extension.   Filing an extension        Tax Ordinance. The Ordinance will prevail in any disagreement 
with  payment  is  not  substitute  for  making  estimated  tax      between forms or         instructions and   the        Ordinance.
payments.