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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

Important Information For All Income Tax Filers (Form L-1040 Instructions) - City Of Lapeer Income Tax Department - Page 5

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