Form Mh-1040es - Declaration Of Estimated Income Tax - 2011

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CITY OF MUSKEGON HEIGHTS 2011
DECLARATION OF
ESTIMATED INCOME TAX
Form MH-1040ES
(For Individuals, Corporations and Partnerships)
INSTRUCTIONS FOR MUSKEGON HEIGHTS DECLARATION OF ESTIMATED TAX
WHO MUST MAKE A DECLARATION
A.
Individuals and Unincorporated Businesses – Every resident or non-resident who expects taxable income from which the city income
tax will not be withheld, must file a Declaration of Estimated Income Tax. A Declaration is not required if the estimated tax on Line 6 is
One Hundred Dollars ($100.00) or less. A husband and wife may file a joint Declaration.
B.
Corporations – Every corporation subject to the tax on all or part of its net profits must file a Declaration of Estimated Income Tax. A
Declaration is not required from corporations if the estimated tax on Line 6 is Two Hundred Fifty Dollars ($250.00) or less.
C. Partnerships – A partnership whose partners are subject to the tax on all or part of their distributive share of net profits may file a
Declaration of Estimated Income Tax, and the partners will not be required to file as individuals unless they have other income on which
the Muskegon Heights income tax is expected to exceed One Hundred Dollars ($100.00). The names, addresses, and social security
numbers of the partners on whose behalf the Declaration is filed shall be shown on an attached schedule.
WHEN ANDWHERETO FILE DECLARATION AND PAYTAX
A.
CalendarYear – The Declaration for 2010 must be filed on or before April 30, 2011.
B.
FiscalYear – The Declaration for a fiscal period must be made within four (4) months after the beginning of the fiscal period.
C. Filing – The Declaration shall be filed with the City Income Tax Administrator, 2724 Peck Street, Muskegon Heights, Michigan 49444.
D.
Payment – The estimated tax may be paid in full with the Declaration or in four (4) equal installments on or before April 30, June 30,
September 30 and January 31, or on or before the fourth, sixth, ninth and thirteenth month after the beginning of the taxable fiscal year.
INCOME SUBJECTTO INCOMETAX
A.
Residents – All salaries, wages, bonuses, commissions and other compensation, net profits from business or profession, net rental
income, capital gains less capital losses, dividends, interests, income from estates and trusts and other income.
B.
Non-residents – Salaries, wages, bonuses, commissions or other compensation for services rendered or work performed in Muskegon
Heights, net rental income from property in Muskegon Heights, net profits from a business, profession or other activity to the extent that it
is from work done, services rendered or activity conducted in Muskegon Heights, capital gains less capital losses from the sale of real or
tangible personal property located in Muskegon Heights.
(OVER - INSTRUCTIONS CONTINUING)
MAIL TO:
INCOME TAX DIVISION
CITY OF MUSKEGON HEIGHTS
2724 PECK STREET
MUSKEGON HEIGHTS, MI 49444

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