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WHO MUST FILE A RETURN

THE CITY OF BATTLE CREEK INCOME TAX OFFICE is located at 10 N. DIVISION STREET,

ROOM 114, CITY HALL. Mail items to: P .O. BOX 1657, BATTLE CREEK, MI 49016-1657.

Every person who was a resident or part-year resident of the City of Battle Creek

Telephone number is (269) 966-3345, and our office hours are 8 to 5 Monday through

who had gross income in 2006; or any nonresident who worked in the City of Battle Creek

Friday.

who had gross taxable income in 2006 must complete and file a return by April 30, 2007.

The fact that a taxpayer is not required to file a Federal Income Tax return does not relieve

DECLARATION OF ESTIMATED TAX

him/her from filing a City of Battle Creek Income Tax return.

If your expected Battle Creek taxable income in 2007 is not subject to withholding and if it

WHO MUST FILE THIS FORM

will be more than $10,000 after deductions ($100 in tax), you must file a Declaration of

Estimated Tax (Form BC-1040ES). At least one-fourth (1/4) of the estimated 2007 tax must

(1 ) Full-Year Residents—If you were a resident of Battle Creek during all of 2006, and had

be paid by April 30, 2007. The three remaining payments are due at the end of June,

taxable income as defined below, regardless of where the income was earned, you must

September and January. Failure to file a Declaration of Estimated Tax and make the required

file form BC-1040. Check the (RESIDENT) box on Page 1, top right corner of the BC-1040

payments will result in assessment of a penalty and interest for late payment of tax.

form.

If you owe over $100.00 in tax, and 70% of your tax liability is not paid into our office by

(2) Nonresidents—Individuals who were nonresidents during the tax year and worked In

Jan. 31, you will be penalized.

the City of Battle Creek must file form BC-1040. Check the (NONRESIDENT) box at the top

of Page 1, upper right corner of the BC-1040 form. If you worked in the City of Battle Creek

EXEMPTIONS—YOURSELF AND DEPENDENTS

for only a portion of 2006, show your taxable period by writing the dates when you earned

your taxable income as a nonresident, and your nonresident address on Lines J and K of

The same rules that apply under the Federal Internal Revenue Code are used in determining

Schedule 3A, Page 2.

exemptions for the City of Battle Creek, with the following amendment: additional $750.00

exemptions may be claimed for persons who are 65 years of age or older; blind; deaf or

(3) Part-Year Residents—If you worked in Battle Creek as both a resident and as a

suffer some sor t of major paralysis or who are totally and permanently disabled. (A doctor’s

nonresident during 2006 you must file form BC-1040. (Check the (PART-YEAR RESIDENT)

statement must be attached to your return when claiming any/all disabilities.) Also an

box at the top right corner of Page 1. (Do not complete lines 1 through 6 on page 1.) Check

individual who is claimed as a dependent on another person’s Federal income tax return,

the box on line 7 C, and complete BC-1040PY Schedule 3. Compute your tax on all items of

(one example: children 14 years of age and under) is entitled to take a $750.00 exemption

income which are subject to resident taxation rates in Column 1 and nonresident rates in

on the City of Battle Creek income tax return when they have taxable income. The total

Column 2. Transfer the “Total Tax” on line 26, from the computation made on Schedule 3

number of exemptions listed and taken credit for on line 5 of your BC 1040 return must not

line 26, to line 7 on Page 1 of BC-1040 return and complete lines 8 through 13B.

exceed the total number of personal exemptions allowed under the Battle Creek City Income

Tax Ordinance. If you are required to complete and file form 8332 (Release of Claim to

MARRIED PERSONS—JOINT OR SEPARATE RETURNS

Exemption for a Child of Divorced or Separated Parents) with your 2005 Federal return, a

copy of that form must be filed with your Battle Creek return.

Married persons may file either a joint return or separate returns. If a joint return is filed,

please note the following:

WHAT IS TAXABLE INCOME

(1) Both names must be listed on the heading, i.e. “John A. and Mary B. Doe” if both have

(See list on Page V)

taxable income.

Battle Creek residents are required to report all taxable income on their city income tax

(2) All taxable income of both husband and wife must be included.

return that they reported on their Federal Income Tax return, with the following exceptions:

(3) The form must be signed by both husband and wife.

(A) Pensions with the distribution code of 7 & social security benefits.

If separate returns are being filed, each spouse must complete separate filing status

information which includes spouse’s name and social security number.

(B) Unemployment compensation, supplemental unemployment benefits.

EXTENSION OF TIME TO FILE

An extension of time to file is not an extension to pay. An extension of time beyond the due

(D) Military pay of members of the armed forces of the United States, including Reserve

date for Battle Creek city income tax annual returns may be granted for a period not to

and National Guard pay

exceed six (6) months. When an extension is requested, the form and the estimated amount

due must be filed and paid by April 30, 2007 (Ordinance Sec. 64) Applications for extensions

(E) State and local income tax refunds.

(Form BC4868) are available from the city Income Tax Division. A copy of your Federal

application for extension will be acceptable as a substitute for the city application form as

Nonresidents are required to report income earned within the City of Battle Creek and

long as a copy is received by the city by April 30, 2007.

are subject to tax on the following:

NOTE The following forms can be obtained at our website:

(A) Compensation received for all work or services performed in the City of Battle Creek.

Services/IncomeTax/Overview.htm, from the City Income Tax Office, Room 114, City Hall or

call us.

(B) Net profit from the operation of a business or profession attributable to any business

activity conducted in the City of Battle Creek.

BC-1040

Individual Return

BC-1040RZ

Individual Return Renaissance Zone Deduction

BC-1040ES

Individual Estimate

Creek. The same exceptions apply to nonresidents as those listed under (A) through

BC-1041

Fiduciary Return

(E) above. In addition, nonresidents do not pay City of Battle Creek Income Tax on

BC-1065

Partnership Return

interest, dividends and other forms of tangible Income. (When the receipt of interest

BC-1065RZ

Partnership Return Renaissance Zone Deduction

and other tangible income is part of a business, such interest, etc., shall be considered

BC-1120

Corporate Return

as business income taxable to nonresidents and reported on Schedule C.)

BC-1120RZ

Corporate Return Renaissance Zone Deduction

Late fees for returns - No less than a $2 late fee will be charged for a late return.

BC-1120ES

Corporate Estimate

BC-2106

Employee Business Expense Schedule

ASSISTANCE

BC-4868

Extension of Time Request Form

BC-1040 X

Amended Individual Return

If you have questions not answered in these instructions, or if you need assistance in

BC-Schedule 3

Part Year Return

preparing your return, call (269) 966-3345. Questions by mail should be directed to: Battle

Creek City Income Tax Department, PO. Box 1657, Battle Creek, Michigan 49016-1657.

If you are required to file and pay your City tax on Estimated Vouchers, and you have

not received a pre-printed set of 2007 City Income Tax Estimate Vouchers, please call

or come into the office and obtain the forms.

-II-

Form Bc-1040 - Individual Return Resident And Nonresident Instructions - Income Tax Division City Of Battle Creek - 2006 Page 3

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