L-1040 RESIDENT INSTRUCTIONS                                                B. The portion of any gains attributable to the time period before January 
DOCUMENTATION REQUIREMENTS                                                  1, 1967 on any sales or exchanges of property purchased prior to that 
Copies  of  all  Federal  schedule(s)  and  other  requested                date. 
documentation supporting income, losses and deductions must be              C. Capital loss carryovers that originated in a year the taxpayer was not a 
attached to your return.                                                    resident of the City are not deductible. 
Failure  to  attach  schedules  and  documentation  or  attaching            
incomplete  schedules  and  documentation  will  result  in                  
deductions being disallowed or delay the processing of your                 LINE  8  –  RENTAL  REAL  ESTATE,  ROYALTIES,  ESTATES, 
return.                                                                     TRUSTS, PARTNERSHIPS, ETC. 
                                                                            --On Page 2, line 30a enter all rental real estate and royalty income (or 
LINE 1-EXEMPTIONS                                                           loss)  included  on  your  Federal  Form  1040  Schedule  1  line  17  and 
All individuals filing a Lapeer income tax return are allowed one           received  while  a  resident  of  Lapeer.     Attach  copies  of  Federal 
personal exemption even if they are eligible to be claimed as a             Schedule E page 1 and Federal Form 8582. 
dependent on another filer’s return.  On a joint return both individuals    --Page 2, line 30b report your share of the partnership, trust, estate, etc. 
are allowed one personal exemption.                                         income (or loss) received while a resident of Lapeer.  Enter only your 
An  individual  who  is  65  years  of  age  or  older  may  claim  one     share of ordinary income.  Your share of interest, dividends, gains or 
additional personal exemption.  On a joint return, the taxpayer and/or      losses, etc., are treated as belonging to you as an individual and should 
the spouse, if they qualify, may claim an additional exemption for          be reported accordingly.  Attach copies of Federal Schedule E page 2, 
being 65 years of age or older.                                             Federal Form K-1 (1065) and Federal Form 8582. 
Individuals who are legally blind may claim one additional personal         Income from an estate or trust is taxable to a Lapeer resident and must 
exemption.  On a joint return, the taxpayer and/or the spouse, if they      be included in the amount reported on page 1, line 8 regardless of the 
qualify, may claim an additional exemption for being blind.                 location of the estate or trust, or the location of property it may own. 
Individuals who are disabled (paraplegic, quadriplegic or hemiplegic,       --Page  2,  line  30c  report  all  Subchapter  S  corporation  distributions 
or who is a totally or permanently disabled person) may claim one           received while a resident of Lapeer from line 16, code D of Federal 
additional personal exemption.  On a joint return, the taxpayer and/or      Schedule K-1.  Attach copies of Federal Schedule K-1 (Form 1120S). 
the spouse, if they qualify, may claim an additional exemption for          Do not include gains, losses or other deductions from a Subchapter S 
being disabled.                                                             corporation  on  this  return.    Subchapter  S  Corporation  gains  are  not 
                                                                            taxable and losses are not deductible by a resident.    All corporations 
                                                                            taxable  under  the  City  Income  Tax  Ordinance  must  file  a  Lapeer 
LINE 2 & LINE 3- GROSS INCOME FROM EMPLOYERS                                Corporation income tax return. 
All wages, salaries, tips, sick pay, bonuses, deferred compensation,        --Add the amounts reported on page 2, lines 30a through 30c.  Enter the 
severance pay and other compensation earned  while a resident of            total on page 2, line 30d and page 1, line 8. 
Lapeer  are  taxable  regardless  of  where  earned  and must  be            
included in Column B,  lines 2a through 2d.  Use earnings from Box 
1 of your W-2 NOT Box 18.       Enter Lapeer income tax withheld by         LINE 9 – OTHER INCOME 
your employer in Column A, on line(s) 2a through 2d.                        Page 2, lines 31a through 31e are used to report other income including 
Add columns A & B, lines 2a through 2d for wages and tax withheld,          alimony received, lottery winnings, premature pension plan distributions 
enter total on lines 3a and 3b. ATTACH W-2’S TO YOUR RETURN.                (prior to qualifying for retirement) including distributions that are received 
                                                                            from  qualified  trusts  upon  termination  of  employment  and  receive 
                                                                            treatment as gains under the Federal Internal Revenue Code, any other 
LINE 4 – INTEREST                                                           income  reported  on  Federal  Form  1099-R,  and  premature  Individual 
Enter  interest  from  your  Federal  return  minus  interest  from         Retirement Account (IRA) distributions (Before age 59 ½) excluding 
obligations  of  the  United  States  and  subordinate  units  of           ROTH IRA conversions      included in Federal adjusted gross income.  
government.  Interest received while a resident of Lapeer is taxable        Normal distributions and pensions are not taxable.  Attach a separate 
regardless of where earned.                                                 schedule if more than five items are reported.   Attach a copy of each 
                                                                            Form 1099-R. 
LINE 5 – DIVIDENDS                                                          Add the amounts reported on page 2, lines 31a through 31e.  Enter the 
Enter  dividends  from  your  Federal  return  minus  dividends  from       total on page 2, line 31f and on page 1, line 9. 
obligations  of  the  United  States  and  subordinate  units  of            
government.  Dividends received while a resident of Lapeer are              LINE 10 – TOTAL INCOME 
taxable regardless of where earned.                                         Add lines 3b through 9 and enter on line 10 
                                                                             
LINE 6 – BUSINESS AND FARMING INCOME                                        DEDUCTIONS: 
(Complete lines 28a – 28f, page 2)                                          IMPORTANT:  The following deductions are limited to the amount 
On page 2, line 28a; enter your Federal Schedule C net profit (or           claimed on your Federal Form 1040 Schedule 1, except meals.  The 
loss).    Lapeer  residents  are  taxed  on  the  net  profits  from  their deductions are limited by the extent they apply to income taxable 
operation of a business, a profession or farm, regardless of where it       under the Lapeer Income Tax Ordinance.  Part-year residents must 
is located.  Attach a complete copy of Federal Schedule C and/or            allocate deductions the same way they allocate income.   
Federal Schedule F.                                                          
Enter on line 28d the applicable portion of your net operating loss          
carryover.  A net operating loss (NOL) carryover may be deducted.           The only deductions allowed by the Lapeer Income Tax Ordinance are as 
Carryback  losses  are  not  allowed  (Ord.  Sec.  7(2)).    Attach  a      follows: 
schedule showing the calculation of any net operating loss carryover         
deducted from line 28d.                                                     LINE  11  –  INDIVIDUAL  RETIREMENT  ACCOUNT,  KEOGH, 
A SEP, SIMPLE or other qualified self-employment retirement plan            SEP, OR SIMPLE RETIREMENT PLAN DEDUCTIONS 
deduction must be entered on line 28e.                                      Contributions to an Individual Retirement Account plan are deductible to 
Multiply line 28a by line 28b put on line 28c.  Add lines 28c and           the same extent deductible under the Internal Revenue Code.  Attach 
subtract lines 28d and 28e.  Enter the total on line 28f and on page        Federal Form 1040 Schedule 1.      ROTH IRA contributions are not 
1, line 6.                                                                  deductible. 
                                                                             
LINE 7 – CAPITAL GAINS OR LOSSES                                            LINE 12 – EMPLOYEE BUSINESS EXPENSES DEDUCTION 
The Lapeer Income Tax Ordinance follows the Internal Revenue                Employee  business  expenses  are  an  allowable  deduction  only  when 
Code regarding capital gains.  All capital gains received while a           incurred in the performance of service for an employer and only to the 
resident of Lapeer are taxable regardless of where the property is          extent not reimbursed by the employer.  Meal expenses are not subject to 
located, with the following exceptions:                                     the reductions and limitations of the Internal Revenue Code.  Under the 
A. Gains on sales of obligations of the United States and subordinate 
units of government. 

Lapeer Income Tax Ordinance meals must be incurred while away             PAYMENT OPTIONS 
from home overnight on business to be deductible.                         PAY BY CHECK OR MONEY ORDER. Make the check or money 
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:                           order payable to the City of Lapeer, place the check or money order in 
A.    Expenses of transportation (but not transportation to and from      front of page 1 of the tax form and mail the return with the payment to: 
work).                                                                    Lapeer Income Tax, 576 Liberty Park, Lapeer MI  48446. Do not send 
B. Expenses of travel, meals and lodging while away from home             cash for your tax payment. The tax is due at the time of filing the 
overnight on business for an employer.                                    return. 
C. Expenses incurred as an "outside salesperson" away from the 
employer's  place  of  business.    (This  does  not  include  driver-     
salesperson whose primary duty is service and deliver).                   PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR 
D.  Expenses  reimbursed  under  an  expense  account  or  other          SAVINGS  For direct electronic withdrawal, check box 27a TAX 
arrangement with your employer, if the reimbursement has  been            DUE-DIRECT WITHDRAWAL and complete lines 27 c, d, e and f.   
included in reported gross earnings.                                      Withdrawal date must be no later than the due date of the return. If no 
IMPORTANT: Business expenses claimed on line 4 of Federal                 date is entered, the default withdrawal date will be the date processed.  
Form 2106 are not an allowable deduction on the Lapeer return             IF THE DIRECT WITHDRAWAL IS REJECTED A BILL WILL BE SENT 
unless the taxpayer qualifies as an outside salesperson.                  FOR PAYMENT WITH A $25.00 NONSUFFICIENT FUNDS FEE AND 
Attach a copy of Federal Form 2106 or a list of your employee             PENALTY AND INTEREST IF APPLICABLE. The tax is due at the time of 
business expenses.                                                        filing the return. Direct withdrawal payments will be processed as soon as 
                                                                          possible after receipt of the 2019 Lapeer City Income Tax Return. 
LINE 13 – MOVING EXPENSE DEDUCTION                                         
Moving expenses for certain Armed Forces members only moving              PAY WITH CREDIT/DEBIT CARD 
into the City of Lapeer area are deductible to the same extent             
deductible under the Internal Revenue Code.   Attach a copy of             Go to the Make a Payment link at www.ci.lapeer.mi.us  
Federal Form 3903 or a list of moving expenses including the 
distance in miles from where you moved.                                                         The service provider may charge 
                                                                                                  a nominal fee for this service 
LINE 14 – ALIMONY PAID DEDUCTION                                                                      
Enter alimony deducted on your 2019 Federal Form Schedule 1.               
CHILD  SUPPORT  IS  NOT  DEDUCTIBLE.          Attach  a  copy  of         REFUND OPTIONS 
Federal Form 1040 Schedule 1.                                             CHECK. If your total payments and credits on line 23 exceed the Lapeer 
                                                                          tax on line 19, you have overpaid your tax.  If you want your overpayment 
LINE 15 – TOTAL DEDUCTIONS                                                refunded and MAILED to you, enter the overpayment on line 25. 
Add lines 11 through 14 and enter on line 15                               
                                                                          DIRECT DEPOSIT OF REFUND  
                                                                          If you want your overpayment refunded via Direct Deposit enter the 
LINE 16 THROUGH 19 – COMPUTING TAX                                        overpayment on line 25, check box 27b. REFUND-DIRECT DEPOSIT 
Subtract the total amount of deductions on line 15 from line 10 and       then complete the routing number, account number and type of account 
enter  the  remainder  on  line  16.    Subtract  the  total  amount  for in line 27d, e, and f. 
personal exemptions on line 17 from line 16, and enter the remainder      THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU 
on line 18.  Multiply line 18 by 1% (.01) for residents and ½% (.005)     ENTER THE WRONG ACCOUNT INFORMATION. 
for nonresidents to determine the City of Lapeer income tax, and          IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT 
enter the tax amount on line 19.                                          INSTEAD. 
                                                                           
LINE 20 THROUGH 23 – PAYMENTS/CREDITS                                     CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX                
On line 20 enter the amount of Lapeer Tax withheld as shown on            If you want your overpayment held by the City and credited to next year's 
your 2019 W-2 from line 3a.      The City copy of your 2019 W-2           estimated tax, enter the overpayment on line 26.   
clearly showing the locality as Lapeer (LPR) and the amount of             
tax  withheld  in  box  19  must  be  submitted  with  your  return       THIRD PARY DESIGNEE 
before credit can be allowed for Lapeer tax withheld.                     If you want to allow a friend, family member or any other person you 
On line 21 enter the total of the following:  2019 City of Lapeer         choose to discuss your 2019 tax return with the Income Tax Department, 
Estimated  Tax  paid,  (see  General  Instructions-Estimated  Tax         give the Department any information missing from your return, receive 
Payments for Year 2020) the tax paid with an extension and the prior      copies of notices and/or respond to notices about math errors, offsets 
year credit forward.                                                      and return preparation, check the “Yes” box in the signature area.  Enter 
A Lapeer resident that pays city income tax in another city may claim     the designee’s name and phone number. To designate the preparer who 
a credit for the net amount paid to the other city on income that is      signed your return, enter ”Preparer” in the space for designee’s name.  
taxable by both cities.  Enter on line 22 the credit for income taxes 
paid to the other city.  This credit may not exceed the tax that a 
nonresident of Lapeer would pay on the same income earned in 
Lapeer.  Report only the amount you actually paid to another city, not 
the amount withheld.  You must attach a copy of the city income 
tax return you filed with the other city to receive this credit. 
Also enter on line 22 all City of Lapeer income tax paid in your behalf 
by a partnership.  Clearly indicate to the left of the credit that it was 
paid by a partnership.  
Add lines 20 through 22 and enter on line 23. 
 
LINE 24 THROUGH 26 – TAX DUE OR REFUND 
After computing the Lapeer income tax and deducting payments and 
credits, if the balance due is one dollar ($1.00) or more, it must be 
entered on line 24 and paid when filing this return.  Make check or 
money order payable to CITY OF LAPEER, and mail with this return 
to: LAPEER INCOME TAX DEPARTMENT, 576 LIBERTY PARK, 
LAPEER MI, 48446.