Instructions For Form L-1040 - 2014-2015 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
PAY BY CHECK OR MONEY ORDER.
Make the check or money
work).
order payable to the City of Lapeer, place the check or money order in
B. Expenses of travel, meals and lodging while away from home
front of page 1 of the tax form and mail the return with the payment to:
overnight on business for an employer.
Lapeer Income Tax Dept, 576 Liberty Park, Lapeer MI 48446. Do not
C. Expenses incurred as an "outside salesperson" away from the
send cash for your tax payment. The tax is due at the time of filing the
employer's place of business.
This does not include driver-
return.
salesperson whose primary duty is service and delivery.
PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR
D. Expenses reimbursed under an expense account or other
SAVINGS
Check box 27a. Tax Due-Direct Withdrawal. Complete 27c.
arrangement with your employer, if the reimbursement has been
Electronic fund withdrawal effective date. Enter Routing Number (must
included in reported gross earnings.
be 9 digits) on 27d. and account number on 27e. Check Account type
IMPORTANT: Business expenses claimed on line 4 of federal
box on 27f. See the diagram below for location of Routing and Acct #’s.
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 PENALTY AND INTEREST IF APPLICABLE. The
Attach a copy of federal Form 2106 or a list of your employee
tax is due at the time of filing the return. Direct withdrawal payments will
business expenses.
be processed as soon as possible after receipt of the payment voucher.
PAY WITH CREDIT CARD
LINE 13 – MOVING EXPENSE DEDUCTION
Moving expenses are for moving into the Lapeer area and are
To Pay by Credit Card
deductible to the same extent deductible under the Internal Revenue
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Code.
The Lapeer deduction is limited to expenses that are
or call 1-800-2PAY-TAX
applicable to income taxable under the Lapeer Income Tax
Ordinance.
Moving must be related to starting work in a new
(Use Jurisdiction Code 7065)
location. Attach a copy of federal Form 3903 or a list of moving
expenses including the distance in miles from where you
Official Payments, the service provider, charges
moved.
a nominal fee for this service
LINE 14 – ALIMONY PAID DEDUCTION
REFUND OPTIONS
Alimony, separate maintenance payments and principal sums
CHECK
. If your total payments and credits on line 23 exceed the Lapeer
payable in installments (to the extent includable in the spouse's or
tax on line 19, you have overpaid your tax. If you want your overpayment
former spouse's adjusted gross income under the Federal Internal
refunded and MAILED to you, enter the overpayment on line 25.
Revenue Code) and deducted on your 2015 federal return are
deductible. CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a
DIRECT DEPOSIT OF REFUND
Line 27b, d, e, f must be completed
copy of page 1 of your federal return. These amounts are subject
for direct deposit of your overpayment otherwise a check will be mailed.
to adjustment before they may be deducted on this return.
To deposit your refund directly into your bank account (1) ensure your
The alimony adjustment is computed as follows:
financial institution will accept direct deposit, (2) Obtain the correct
Lapeer Income (line 16, page 1)
Routing Number and Account number and (3) if applicable, verify that it
(Without alimony deduction)____ X Alimony Paid
will allow a joint refund to be deposited into an individual account.
Federal Adjusted Gross Income
27b. Check the Refund-Direct Deposit box
(Without alimony deduction)
27d. Routing Number (RTN). Enter the nine-digit RTN. The RTN is
usually found between the symbols |: and |: on the bottom of your check.
LINE 15 – TOTAL DEDUCTIONS
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
spaces and special symbols. Enter the number from left to right and
Subtract the total amount of deductions on line 15 from line 10 and
leave unused boxes blank. Do not include the check number.
enter the remainder on line 16.
Subtract the total amount for
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 WRONG ACCOUNT INFORMATION.
enter the tax amount on line 19.
IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT
INSTEAD
LINE 20 THROUGH 23 – PAYMENTS/CREDITS
On line 20 enter the amount of Lapeer Tax withheld as shown on
Joe and Sally Jones
2255
your 2014 LW-2 or W-2 statements(s) from line 3a. The City copy
123 Main St
Date ____________
of your 2014 LW-2 or 2014 W-2 clearly showing the locality as
Anytown MI 48888
Lapeer (LAP) and the amount of tax withheld in box 19 must be
submitted with your return before credit can be allowed for
Pay to the
Lapeer tax withheld.
Order of ____________________________________
$__________
On line 21 enter the total of the following: 2014 City of Lapeer
Estimated Tax paid (see General Instructions-Estimated Tax
____________________________________________
Dollars
Payments for Year 2014), the tax paid with an extension and the
prior year credit forward.
Anyplace Bank
On line 22 enter any City of Lapeer income tax paid on your behalf
Do not include
Anyplace, MI 49999
the check number
by a partnership. Clearly indicate to the left of the credit that it was
paid by a partnership.
Routing Number
Account Number
If you want your overpayment held by the City and credited on next year's
Add lines 20 through 22 and enter on line 23.
|: 010009999 |:
2233334444 ¬ 2255
estimated tax, enter the overpayment on line 27.
LINE 24 THROUGH 26 – TAX DUE OR REFUND
After computing the Lapeer income tax and deducting payments and
CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX
If you
credits, if the balance due is one dollar ($1.00) or more, it must be
want your overpayment held by the City and credited to next year's
entered on line 24 and paid when filing this return. Make check or
estimated tax, enter the overpayment on line 26.
money order payable to CITY OF LAPEER, and mail with this return
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