L-1040 NONRESIDENT INSTRUCTIONS                                          LINE 7 – CAPITAL GAINS OR LOSSES 
DOCUMENTATION REQUIREMENTS                                               Enter on line 7 the gain/loss from the sale or exchange of real or tangible 
Copies  of  all  Federal  schedule(s)  and  other  requested             personal property located in the City of Lapeer.  
documentation supporting income, losses and deductions must be           The Lapeer Income Tax Ordinance follows the Internal Revenue Code in 
attached to your return.                                                 its treatment of capital gains.   
Failure  to  attach  schedules  and  documentation  or  attaching        A. All capital gains attributable to the time period after January 1, 1967, 
incomplete  schedules  and  documentation  will  result  in              from the sale or exchange of real or tangible personal property located 
deductions being disallowed or delay the processing of your              within the city are fully taxable on this return.  
return.                                                                  B. Gains on sales of obligations of the United States and subordinate 
                                                                         units of government are not taxable. 
LINE 1-EXEMPTIONS                                                        C. Capital loss carryovers that originated in a year the taxpayer was not a 
All individuals filing a Lapeer income tax return are allowed one        resident of the City are not deductible. 
personal exemption even if they are eligible to be claimed as a          Enter on line 7 net profit or loss from sale or exchange of real or tangible 
dependent on another filer’s return.  On a joint return both individuals personal property located in Lapeer.     Attach a copy of Schedule D 
are allowed one personal exemption.                                      and/or Form 4797 from your Federal income tax return.  
An  individual  who  is  65  years  of  age  or  older  may  claim  one   
additional personal exemption.  On a joint return, the taxpayer and/or   LINE 8 – RENTAL REAL ESTATE, ROYALTIES, 
the spouse, if they qualify, may claim an additional exemption for       PARTNERSHIPS, ESTATES, TRUSTS, ETC. 
being 65 years of age or older.                                          Report your rental real estate and royalty income (or loss) from activities 
Individuals who are legally blind may claim one additional personal      in Lapeer.  Attach copies of Federal Schedule E, Federal Form 8582 
exemption.  On a joint return, the taxpayer and/or the spouse, if they   and 1065 K-1. 
qualify, may claim an additional exemption for being blind.              Partnerships engaged in business activity in the city are required to file 
Individuals who are disabled (paraplegic, quadriplegic or hemiplegic,    Lapeer  partnership  returns  (L-1065).    Report  only  your  share  of  the 
or who is totally or permanently disabled person) may claim one          partnership income (or loss) on line  8.  A partner is not allowed to 
additional personal exemption.  On a joint return, the taxpayer and/or   apportion  income  distributed  by  a  partnership.    All  apportionment  of 
the spouse, if they qualify, may claim an additional exemption for       distributed income must be made on the Lapeer partnership return (L-
being disabled.                                                          1065).  Your shares of qualifying dividends, gains, etc., are treated as 
                                                                         belonging to you as an individual. 
LINE 2 & LINE 3- GROSS INCOME FROM EMPLOYERS                             Do not include on this return any gains, losses or other deductions from a 
Follow instruction (A) below if you performed all (100%) of your         Subchapter S corporation.    All corporations taxable under the Lapeer 
services in Lapeer.  Use instruction (B) below if you performed part     Income Tax Ordinance must file a corporate Lapeer income tax return. 
of your services in Lapeer.  Use earnings from Box 1 of your W-2 not     When an estate or trust has taxable income in the city, the estate or trust 
Box 18.                                                                  must file an L-1041 Lapeer Fiduciary return and pay tax on distributions 
A.  Nonresidents who worked 100% of their time in Lapeer: enter the      to nonresidents and on undistributed taxable income. 
full amount of wages recorded in box 1 on your W-2 statement.             
B.  Nonresidents who performed only part of their services in Lapeer:    LINE 9 – OTHER INCOME 
Compute the amount to be entered on Page 1 lines 2a-2d Column B,         Page 2, lines 31a through 31e report premature distributions (before age 
by using the WAGE ALLOCATION section on page 2, lines 27a-27f.           59 1/2) from an IRA when a deduction has been taken on a current or 
Use a separate column for each employer.  "Days or hours worked"         previous year’s Lapeer income tax return and/or premature distributions 
on lines 27b and 27c, refers only to the actual number of days or        from  a  pension  plan.    If  you  have  completed  WAGE  ALLOCATION 
hours you were on the job.  You are not on the job when there is a       SCHEDULE on Line 27. apply the percentage to your total distribution 
holiday, when you are sick, or on vacation.                              and enter the taxable portion of the distribution line 31, Other Income. 
                                                                         Attach a copy of each Form 1099-R. 
LINE 4 – INTEREST                                                        Add the amounts reported on page 2, lines 31a through 31e.  Enter the 
Not taxable to nonresidents.                                             total on page 2, line 31f and on page 1, line 9. 
                                                                          
LINE 5 – DIVIDENDS                                                       LINE 10 – TOTAL INCOME 
Not taxable to nonresidents.                                             Add lines 3 through 9 and enter on line 10 
                                                                          
LINE 6 – BUSINESS AND FARMING INCOME                                     DEDUCTIONS: 
                                                                         IMPORTANT:  The following deductions (Line 11 through Line 14) 
(Complete lines 28a – 28f, page 2)                                       are limited by the extent they apply to income earned in the City of 
If your schedule C business is operated entirely within the City of      Lapeer.   
Lapeer, enter your Schedule C income/loss on line 28c. Enter your         
net operating loss carryover, if applicable, on line 28d. Enter you      The only deductions allowed by the Lapeer Income Tax Ordinance are as 
SEP, Simple or other self-employment retirement plan contribution        follows: 
(attach Federal From 1040 Schedule 1), if applicable, on line 28e.        
Subtract line 28d and 28e from 28c and enter on line 28f. The 
Federal rules concerning passive losses are applicable to losses         LINE 11 – INDIVIDUAL RETIREMENT ACCOUNT PLAN 
deducted on this return.                                                 DEDUCTIONS 
A net operating loss (NOL) carryover may be deducted.  Carryback         Contributions to an Individual Retirement Account Plan are deductible to 
losses are not allowed (Ord. Sec. 7(2)).                                 the same extent deductible under the Internal Revenue Code. ROTH IRA 
If you have business activity both in and outside of the City of Lapeer  contributions are not deductible. If your earned income on which the 
enter the Schedule C net income on line 28a, compute the Business        Federal IRA deduction is based is earned both in and out of Lapeer, you 
Allocation Percentage, lines 29a through 29g, page 2 and enter the       must apportion your IRA deduction regardless of whether the income is 
percentage  on  line  28b.  Enter  you  SEP,  Simple  or  other  self-   from a single employer or multiple employers.      Attach Federal Form 
employment retirement plan contribution (attach Federal From 1040        1040 Schedule 1.  A SEP retirement plan deduction must be entered on 
Schedule 1), if applicable, on line 28e. Multiply line 28a by line 28b   line 28e of Business and Farming Income.  
put on line 28c.  Add lines 28c and subtract lines 28d and 28e.  Enter    
the total on line 28f and on page 1, line 6.                             LINE 12 – EMPLOYEE BUSINESS EXPENSES DEDUCTION 
If your schedule C business is operated entirely outside of the City of  Employee business expenses are allowed only  when incurred in the 
Lapeer, do not enter an amount on line 6.                                performance of service for your employer and only to the extent not paid 
If you have more than one Schedule C business in the City of             or reimbursed by the employer and only to the extent they apply to 
Lapeer, attach worksheets following the guidelines above for each        income  earned  in  Lapeer.    Meal  expenses  are  not  subject  to  the 
one.                                                                     reductions and limitations of the Internal Revenue Code.  Under the 
 

Lapeer Income Tax Ordinance meals must be incurred while away              PAY BY CHECK OR MONEY ORDER.     Make the check or money 
from home overnight on business to be deductible.                          order payable to the City of Lapeer, place the check or money order in 
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:                            front of page 1 of the tax form and mail the return with the payment to: 
A. Expenses of transportation (but not transportation to and from          Lapeer Income Tax Dept, 576 Liberty Park, Lapeer MI  48446. Do not 
work).                                                                     send cash for your tax payment. The tax is due at the time of filing the 
B. Expenses of travel, meals and lodging while away from home              return. 
overnight on business for an employer.                                      
C. Expenses incurred as an "outside salesperson" away from the             PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR 
employer's  place  of  business.    This  does  not  include  driver-      SAVINGS  Check  box  27a.  TAX  DUE-DIRECT  WITHDRAWAL.  
salesperson whose primary duty is service and delivery.                    Complete 27c. Electronic fund withdrawal effective date.  Enter Routing 
D.  Expenses  reimbursed  under  an  expense  account  or  other           Number (must be 9 digits) on 27e. and account number on 27f.  Check 
arrangement with your employer, if the reimbursement has been              Account type box on 27d.  See the diagram below for location of Routing 
included in reported gross earnings.                                       and Acct #’s.  IF THE DIRECT WITHDRAWAL IS REJECTED A BILL 
IMPORTANT: Business expenses claimed on line 4 of Federal                  WILL  BE  SENT  FOR  PAYMENT  WITH  A  $25.00  NONSUFFICIENT 
Form 2106 are not an allowable deduction on the Lapeer return              FUNDS FEE AND PENALTY AND INTEREST IF APPLICABLE. The tax 
unless the taxpayer qualifies as an outside salesperson.                   is due at the time of filing the return. Direct withdrawal payments will be 
Attach a copy of Federal Form 2106 or a detailed list of your              processed as soon as possible after receipt of the payment voucher. 
employee business expenses. 
                                                                            
                                                                           PAY WITH CREDIT/DEBIT CARD 
LINE 13 – MOVING EXPENSE DEDUCTION                                          
Moving expenses for certain Armed Forces members only moving                Go to the Make a Payment link at www.ci.lapeer.mi.us  
into the City of Lapeer area are deductible to the same extent 
deductible under the Internal Revenue Code.    Attach a copy of                                  The service provider may charge 
federal Form 3903 or a list of moving expenses including the                                       a nominal fee for this service 
distance in miles from where you moved.                                     
 
                                                                           REFUND OPTIONS 
LINE 14 – ALIMONY PAID DEDUCTION                                           CHECK. If your total payments and credits on line 23 exceed the Lapeer 
Alimony,  separate  maintenance  payments  and  principal  sums            tax on line 19, you have overpaid your tax.  If you want your overpayment 
payable in installments (to the extent includable in the spouse's or       refunded and MAILED to you, enter the overpayment on line 25. 
former spouse's adjusted gross income under the Federal Internal            
Revenue  Code)  and  deducted  on  your  2019  Federal  return  are        DIRECT DEPOSIT OF REFUND  
deductible.  CHILD SUPPORT IS NOT DEDUCTIBLE.           Attach a           If you want your overpayment refunded via Direct Deposit enter the 
copy of Federal Form 1040 Schedule 1.          These amounts are           overpayment on line 25 and check box 27b. REFUND-DIRECT DEPOSIT  
subject to adjustment before they may be deducted on this return.          then complete the routing number, account number and type of account 
The alimony adjustment is computed as follows:                             in line 27d, e, and f. 
       Lapeer Income (line 16, page 1)                                     THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU 
       (Without alimony deduction)____ X Alimony Paid                      ENTER THE WRONG ACCOUNT INFORMATION. 
       Federal Adjusted Gross Income                                       IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT 
       (Without alimony deduction)                                         INSTEAD. 
                                                                            
LINE 15 – TOTAL DEDUCTIONS                                                 CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX if you 
Add lines 11 through 14 and enter on line 15                               want your overpayment held by the City and credited  to next year's 
                                                                           estimated tax, enter the overpayment on line 26.   
LINE 16 THROUGH 19 – COMPUTING TAX                                          
Subtract the total amount of deductions on line 15 from line 10 and        THIRD PARY DESIGNEE 
enter  the  remainder  on  line  16.    Subtract  the  total  amount  for  If you want to allow a friend, family member or any other person you 
personal exemptions on line 17 from line 16, and enter the remainder       choose to discuss your 2019 tax return with the Income Tax Department, 
on  line  18.    Multiply  line  18  by  ½%  (.005)  for  nonresidents  to give the Department any information missing from your return, receive 
determine the City of Lapeer income tax, and enter the tax amount          copies of notices and/or respond to notices about math errors, offsets 
on line 19.                                                                and return preparation, check the “Yes” box in the signature area.  Enter 
                                                                           the designee’s name and phone number. To designate the preparer who 
LINE 20 THROUGH 23 – PAYMENTS/CREDITS                                      signed your return, enter ”Preparer” in the space for designee’s name.  
On line 20 enter the amount of Lapeer Tax withheld as shown on              
your 2019 W-2 statements(s) from line 3a.    The City copy of your 
2019 W-2 clearly showing the locality as Lapeer (MILPR) and the 
amount of tax withheld in box 19 must be submitted with your 
return before credit can be allowed for Lapeer tax withheld. 
On line 21 enter the total of the following:  2019 City of Lapeer 
Estimated  Tax  paid  (see  General  Instructions-Estimated  Tax 
Payments for Year 2020), the tax paid with an extension and the 
prior year credit forward. 
On line 22 enter any City of Lapeer income tax paid on 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. 
 
PAYMENT OPTIONS