Instructions For Form L-1040 - 2014-2015 Page 3
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5D. Expenses reimbursed under an expense account or other
PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR
arrangement with your employer, if the reimbursement has been
SAVINGS
Check box 27a. Tax Due-Direct Withdrawal. Complete 27c.
included in reported gross earnings.
Electronic fund withdrawal effective date. Enter Routing Number (must
IMPORTANT: Business expenses claimed on line 4 of federal
be 9 digits) on 27d. and account number on 27e. Check Account type
Form 2106 are not an allowable deduction on the Lapeer return
box on 27f. See the diagram below for location of Routing and Acct #’s.
unless the taxpayer qualifies as an outside salesperson.
IF THE DIRECT WITHDRAWAL IS REJECTED A BILL WILL BE SENT
Attach a copy of federal Form 2106 or a list of your employee
FOR PAYMENT WITH PENALTY AND INTEREST IF APPLICABLE. The
business expenses.
tax is due at the time of filing the return. Direct withdrawal payments will
be processed as soon as possible after receipt of the payment voucher.
LINE 13 – MOVING EXPENSE DEDUCTION
Moving expenses for moving into the Lapeer area are deductible to
PAY WITH CREDIT CARD
the same extent deductible under the Internal Revenue Code.
To Pay by Credit Card
Moving must be related to starting work in a new location. Attach a
copy of federal Form 3903 or a list of moving expenses
Visit
including the distance in miles from where you moved.
or call 1-800-2PAY-TAX
(Use Jurisdiction Code 7065)
LINE 14 – ALIMONY PAID DEDUCTION
Alimony, separate maintenance payments and principal sums
Official Payments, the service provider, charges
payable in installments (to the extent includable in the spouse's or
a nominal fee for this service
former spouse's adjusted gross income under the Federal Internal
Revenue Code) and deducted on your 2014 federal return are
REFUND OPTIONS
deductible. CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a
copy of page 1 of your federal return.
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
refunded and MAILED to you, enter the overpayment on line 25.
LINE 15 – TOTAL DEDUCTIONS
Add lines 11 through 14 and enter on line 15
DIRECT DEPOSIT OF REFUND
Line 27b, d, e, f must be completed
for direct deposit of your overpayment otherwise a check will be mailed.
LINE 16 THROUGH 19 – COMPUTING TAX
To deposit your refund directly into your bank account (1) ensure your
Subtract the total amount of deductions on line 15 from line 10 and
financial institution will accept direct deposit, (2) Obtain the correct
enter the remainder on line 16.
Subtract the total amount for
Routing Number and Account number and (3) if applicable, verify that it
personal exemptions on line 17 from line 16, and enter the remainder
will allow a joint refund to be deposited into an individual account.
on line 18. Multiply line 18 by 1% (.01) for residents and ½% (.005)
27b. Check the Refund-Direct Deposit box
for nonresidents to determine the City of Lapeer income tax, and
27d. Routing Number (RTN). Enter the nine-digit RTN. The RTN is
enter the tax amount on line 19.
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
LINE 20 THROUGH 23 – PAYMENTS/CREDITS
27e. Account Number.
Enter your bank account number up to 17
On line 20 enter the amount of Lapeer Tax withheld as shown on
characters. The account number is usually found immediately to the right
your 2014 LW-2 or W-2 from line 3a. The City copy of your 2014
of the RTN on the bottom of your check.
Include hyphens but omit
LW-2 or 2014 W-2 clearly showing the locality as Lapeer (LPR)
spaces and special symbols. Enter the number from left to right and
and the amount of tax withheld in box 19 must be submitted
leave unused boxes blank. Do not include the check number.
with your return before credit can be allowed for Lapeer tax
27f. Account Type. Check the box for checking or savings.
withheld.
On line 21 enter the total of the following: 2014 City of Lapeer
THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU
Estimated Tax paid, (see General Instructions-Estimated Tax
ENTER THE WRONG ACCOUNT INFORMATION.
Payments for Year 2015) the tax paid with an extension and the prior
IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT
year credit forward.
INSTEAD.
A Lapeer resident subject to city income tax in another city may
claim a credit for the net amount paid to the other city on income that
Joe and Sally Jones
2255
is taxable by both cities. Enter on line 22 the credit for income taxes
123 Main St
Date ____________
paid to the other city. This credit may not exceed the tax that a
Anytown MI 48888
nonresident of Lapeer would pay on the same income earned in
Lapeer. Report only the amount you actually paid to another city, not
Pay to the
the amount withheld. You must attach a copy of the city income
Order of ____________________________________
$__________
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
____________________________________________
Dollars
by a partnership. Clearly indicate to the left of the credit that it was
paid by a partnership.
Anyplace Bank
Add lines 20 through 22 and enter on line 23.
Do not include
Anyplace, MI 49999
the check number
LINE 24 THROUGH 26 – TAX DUE OR REFUND
Routing Number
Account Number
If you want your overpayment held by the City and credited on next year's
After computing the Lapeer income tax and deducting payments and
|: 010009999 |:
2233334444 ¬ 2255
estimated tax, enter the overpayment on line 27.
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
CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX
to: LAPEER INCOME TAX DEPARTMENT, 576 LIBERTY PARK,
If you
LAPEER MI, 48446.
want your overpayment held by the City and credited to next year's
estimated tax, enter the overpayment on line 26.
PAYMENT OPTIONS
PAY BY CHECK OR MONEY ORDER.
Make the check or
money order payable to the City of Lapeer, place the check or
money order in front of page 1 of the tax form and mail the return
with the payment to: Lapeer Income Tax, 576 Liberty Park, Lapeer
MI 48446. Do not send cash for your tax payment. The tax is due at
the time of filing the return.
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