Important Information For All Income Tax Filers (Form L-1040 Instructions) - City Of Lapeer Income Tax Department - Page 3
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5D. Expenses reimbursed under an expense account or other
26a. Routing Number (RTN). Enter the nine-digit RTN. The RTN is
arrangement with your employer, if the reimbursement has been
usually found between the symbols |: and |: on the bottom of your check.
included in reported gross earnings.
The first two digits must be 01 through 12 or 21 through 32
IMPORTANT: Business expenses claimed on line 4 of federal
26b. Account Type. Check the box for checking or savings.
Form 2106 are not an allowable deduction on the Lapeer return
26c. Account Number.
Enter your bank account number up to 17
unless the taxpayer qualifies as an outside salesperson.
characters. The account number is usually found immediately to the right
Attach a copy of federal Form 2106 or a list of your employee
of the RTN on the bottom of your check.
Include hyphens but omit
business expenses.
spaces and special symbols. Enter the number from left to right and
leave unused boxes blank. Do not include the check number.
THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU
LINE 13 – MOVING EXPENSE DEDUCTION
ENTER THE WRONG ACCOUNT INFORMATION.
Moving expenses for moving into Lapeer are deductible to the same
IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT
extent deductible under the Internal Revenue Code. Moving must be
INSTEAD.
related to starting work in a new location. Attach a copy of federal
Form 3904 or a list of moving expenses including the distance
in miles from where you moved.
Joe and Sally Jones
2255
123 Main St
Date ____________
Anytown MI 48888
LINE 14 – ALIMONY PAID DEDUCTION
Alimony, separate maintenance payments and principal sums
Pay to the
payable in installments (to the extent includable in the spouse's or
Order of ____________________________________
$__________
former spouse's adjusted gross income under the Federal Internal
Revenue Code) and deducted on your 2004 federal return are
____________________________________________
Dollars
deductible. CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a
copy of page 1 of your federal return.
Anyplace Bank
Do not include
Anyplace, MI 49999
LINE 15 – TOTAL DEDUCTIONS
the check number
Add lines 11 through 14 and enter on line 15
Routing Number
Account Number
If you want your overpayment held by the City and credited on next year's
|: 010009999 |: 2233334444
¬ 2255
estimated tax, enter the overpayment on line 27.
LINE 16 THROUGH 19 – COMPUTING TAX
Subtract the total amount of deductions on line 15 from line 10 and
enter the remainder on line 16.
Subtract the total amount for
If you want your overpayment held by the City and credited on next year's
personal exemptions on line 17 from line 16, and enter the remainder
estimated tax, enter the overpayment on line 27.
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
enter the tax amount on line 19.
LINE 20 THROUGH 23 – PAYMENTS/CREDITS
On line 20 enter the amount of Lapeer Tax withheld as shown on
your 2004 LW-2 or W-2 from line 3a. The City copy of your 2004
LW-2 or 2004 W-2 clearly showing the locality as Lapeer (LAP)
and the amount of tax withheld in box 19 must be submitted
with your return before credit can be allowed for Lapeer tax
withheld.
On line 21 enter the total of the following: 2004 City of Lapeer
Estimated Tax paid, (see General Instructions-Estimated Tax
Payments for Year 2005) the tax paid with an extension and the prior
year credit forward.
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
is taxable by both cities. Enter on line 22 the credit for income taxes
paid to the other city. This credit may not exceed the tax that a
nonresident of Lapeer would pay on the same income earned in
Lapeer. Report only the amount you actually paid to another city, not
the amount withheld. You must attach a copy of the city income
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
by a partnership. Clearly indicate to the left of the credit that it was
paid by a partnership.
Add lines 20 through 22 and enter on line 23.
LINE 24 THROUGH 26 – TAX DUE OR REFUND
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
money order payable to CITY OF LAPEER, and mail with this return
to: LAPEER INCOME TAX DEPARTMENT, 576 LIBERTY PARK,
LAPEER MI, 48446.
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 OR direct deposited,
enter the overpayment on line 25. Line 26 must be completed for
direct deposit of your overpayment otherwise a check will be mailed.
To deposit your refund directly into your bank account (1) ensure
your financial institution will accept direct deposit, (2) Obtain the
correct Routing Number and Account number and (3) if applicable,
verify that it will allow a joint refund to be deposited into an individual
account.
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