reductions and limitations of the Internal Revenue Code. Under the
return 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.
If your total payments and credits on line 23 exceed the Lapeer tax on
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:
line 19, you have overpaid your tax.
If you want your overpayment
A. Expenses of transportation (but not transportation to and from
refunded and MAILED to you OR direct deposited, enter the overpayment
work).
on line 25.
Line 26 must be completed for direct deposit of your
B. Expenses of travel, meals and lodging while away from home
overpayment otherwise a check will be mailed.
overnight on business for an employer.
To deposit your refund directly into your bank account (1) ensure your
C. Expenses incurred as an "outside salesperson" away from the
financial institution will accept direct deposit, (2) Obtain the correct
employer's place of business.
This does not include driver-
Routing Number and Account number and (3) if applicable, verify that it
salesperson whose primary duty is service and delivery.
will allow a joint refund to be deposited into an individual account.
D. 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. The Lapeer
INSTEAD.
deduction is limited to expenses that are applicable to income
taxable under the Lapeer Income Tax Ordinance. Moving must be
related to starting work in a new location. Attach a copy of federal
Joe and Sally Jones
2255
Form 3904 or a list of moving expenses including the distance
123 Main St
Date ____________
in miles from where you moved.
Anytown MI 48888
Pay to the
LINE 14 – ALIMONY PAID DEDUCTION
Order of ____________________________________
$__________
Alimony, separate maintenance payments and principal sums
payable in installments (to the extent includable in the spouse's or
____________________________________________
Dollars
former spouse's adjusted gross income under the Federal Internal
Do not include
Revenue Code) and deducted on your 2004 federal return are
the check number
Anyplace Bank
deductible. CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a
Anyplace, MI 49999
copy of page 1 of your federal return. These amounts are subject
to adjustment before they may be deducted on this return.
Routing Number
Account Number
The alimony adjustment is computed as follows:
If you want your overpayment held by the City and credited on next year's
|: 010009999 |: 2233334444
¬ 2255
Lapeer Income (line 16, page 1)
estimated tax, enter the overpayment on line 27.
(Without alimony deduction)____ X Alimony Paid
Federal Adjusted Gross Income
(Without alimony deduction)
LINE 15 – TOTAL DEDUCTIONS
Add lines 11 through 14 and enter on line 15
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
personal exemptions on line 17 from line 16, and enter the remainder
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 statements(s) 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.
On line 22 enter any City of Lapeer income tax paid on 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 27 – 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 TREASURER, and mail with this