Instructions For Form L-1040 - 2012-2013 Page 5
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5reductions and limitations of the Internal Revenue Code. Under the
to: LAPEER INCOME TAX DEPARTMENT, 576 LIBERTY PARK,
Lapeer Income Tax Ordinance meals must be incurred while away
LAPEER MI, 48446.
from home overnight on business to be deductible.
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:
PAYMENT OPTIONS
A. Expenses of transportation (but not transportation to and from
***NEW***
work).
DIRECT WITHDRAWAL FROM
B. Expenses of travel, meals and lodging while away from home
YOUR CHECKING OR SAVINGS
overnight on business for an employer.
You can also
C. Expenses incurred as an "outside salesperson" away from the
PAY WITH CREDIT CARD,
employer's place of business.
This does not include driver-
CASH, CHECK, OR MONEY ORDER.
salesperson whose primary duty is service and delivery.
D. Expenses reimbursed under an expense account or other
arrangement with your employer, if the reimbursement has been
To Pay by Credit Card
included in reported gross earnings.
Visit
IMPORTANT: Business expenses claimed on line 4 of federal
Form 2106 are not an allowable deduction on the Lapeer return
or call 1-800-2PAY-TAX
unless the taxpayer qualifies as an outside salesperson.
(Use Jurisdiction Code 7065)
Attach a copy of federal Form 2106 or a list of your employee
business expenses.
Official Payments, the service provider, charges
a nominal fee for this service
LINE 13 – MOVING EXPENSE DEDUCTION
Moving expenses for moving into Lapeer are deductible to the same
To Pay by Electronic Withdrawal from Checking or Savings
extent deductible under the Internal Revenue Code. The Lapeer
Check box 27a. Tax Due-Direct Withdrawal. Complete 27c. Electronic
deduction is limited to expenses that are applicable to income
fund withdrawal effective date. Enter Routing Number (must be 9 digits)
taxable under the Lapeer Income Tax Ordinance. Moving must be
on 27d. and account number on 27e. Check Account type box on 27f.
related to starting work in a new location. Attach a copy of federal
See the diagram below for location of Routing and Acct #’s. IF THE
Form 3903 or a list of moving expenses including the distance
DIRECT WITHDRAWAL IS REJECTED A BILL WILL BE SENT FOR
in miles from where you moved.
PAYMENT WITH PENALTY AND INTEREST IF APPLICABLE.
REFUND OPTIONS
LINE 14 – ALIMONY PAID DEDUCTION
CHECK
Alimony, separate maintenance payments and principal sums
DIRECT DEPOSIT
payable in installments (to the extent includable in the spouse's or
CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX
former spouse's adjusted gross income under the Federal Internal
If your total payments and credits on line 23 exceed the Lapeer tax on
Revenue Code) and deducted on your 2012 federal return are
line 19, you have overpaid your tax.
If you want your overpayment
deductible. CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a
refunded and MAILED to you OR direct deposited, enter the overpayment
copy of page 1 of your federal return. These amounts are subject
on line 25. Line 27b, d, e, f must be completed for direct deposit of your
to adjustment before they may be deducted on this return.
overpayment otherwise a check will be mailed.
The alimony adjustment is computed as follows:
To deposit your refund directly into your bank account (1) ensure your
Lapeer Income (line 16, page 1)
financial institution will accept direct deposit, (2) Obtain the correct
(Without alimony deduction)____ X Alimony Paid
Routing Number and Account number and (3) if applicable, verify that it
Federal Adjusted Gross Income
will allow a joint refund to be deposited into an individual account.
(Without alimony deduction)
27b. Check the Refund-Direct Deposit box
27d. Routing Number (RTN). Enter the nine-digit RTN. The RTN is
LINE 15 – TOTAL DEDUCTIONS
usually found between the symbols |: and |: on the bottom of your check.
The first two digits must be 01 through 12 or 21 through 32
Add lines 11 through 14 and enter on line 15
27e. Account Number.
Enter your bank account number up to 17
characters. The account number is usually found immediately to the right
LINE 16 THROUGH 19 – COMPUTING TAX
of the RTN on the bottom of your check.
Include hyphens but omit
Subtract the total amount of deductions on line 15 from line 10 and
spaces and special symbols. Enter the number from left to right and
enter the remainder on line 16.
Subtract the total amount for
leave unused boxes blank. Do not include the check number.
personal exemptions on line 17 from line 16, and enter the remainder
27f. Account Type. Check the box for checking or savings.
on line 18. Multiply line 18 by 1% (.01) for residents and ½% (.005)
for nonresidents to determine the City of Lapeer income tax, and
THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU
enter the tax amount on line 19.
ENTER THE WRONG ACCOUNT INFORMATION.
IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT
LINE 20 THROUGH 23 – PAYMENTS/CREDITS
INSTEAD.
On line 20 enter the amount of Lapeer Tax withheld as shown on
your 2012 LW-2 or W-2 statements(s) from line 3a. The City copy
Joe and Sally Jones
2255
of your 2012 LW-2 or 2012 W-2 clearly showing the locality as
123 Main St
Date ____________
Lapeer (LAP) and the amount of tax withheld in box 19 must be
Anytown MI 48888
submitted with your return before credit can be allowed for
Lapeer tax withheld.
Pay to the
On line 21 enter the total of the following: 2012 City of Lapeer
Order of ____________________________________
$__________
Estimated Tax paid (see General Instructions-Estimated Tax
Payments for Year 2013), the tax paid with an extension and the
____________________________________________
Dollars
prior year credit forward.
On line 22 enter any City of Lapeer income tax paid on your behalf
Anyplace Bank
by a partnership. Clearly indicate to the left of the credit that it was
Do not include
Anyplace, MI 49999
paid by a partnership.
the check number
Add lines 20 through 22 and enter on line 23.
Routing Number
Account Number
If you want your overpayment held by the City and credited on next year's
|: 010009999 |:
2233334444 ¬ 2255
LINE 24 THROUGH 26 – TAX DUE OR REFUND
estimated tax, enter the overpayment on line 27.
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
If you want your overpayment held by the City and credited on next year's
estimated tax, enter the overpayment on line 27.
money order payable to CITY OF LAPEER, and mail with this return
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