Individual Return (For Resident And Non-Resident) - City Of Jackson

NON-RESIDENTS ONLY

INSTRUCTIONS FOR PREPARING TAX RETURN

HEADING INFORMATION

NOTE: No deductions are allowable for personal expenses such as taxes on your

First complete the name, address and filing status, and be certain that your social

home, interest on loans, etc.

security number has been entered correctly. If spouse is included as an exemption

also his/her social security number.

Line

- Add lines F, G and H, enter the total on page 1, line 3 J1040.

Fill in the name of your current employer, and list all other sources of income.

Check the non-resident box on page 1, J1040.

LINE 4 - ADJUSTED INCOME: Add lines 1 and 2 less 3.

EXEMPTIONS: $600 is allowed for each exemption in 2003. Double exemptions are

LINE 5 - EXEMPTIONS: Multiply the number of exemptions claimed by $600 and

allowed for the following: taxpayers 65 or over, blind or paraplegic taxpayers.

enter the result on this line.

Children with taxable income may claim themselves on their own returns even

though their parents may have already claimed them as exemptions. (Any questions

LINE 6 - TAXABLE INCOME: Line 4 less line 5. If line 5 is larger than line 4 enter 0.

concerning this matter may be referred to the Income Tax Office at 788-4044).

LINE 7 - TAX: Multiply the amount on line 6 by

% (.005) and enter the result on

LINE 1 - TOTAL INCOME: Enter the full amount of gross wages from your W-2

line 7.

including wage continuation pay if you worked 100% of the time in Jackson. After

wages are determined, drop cents. If you performed service both inside and outside of

LINE 8 - JACKSON TAX WITHHELD: Add all local tax withheld from W2’s then drop

Jackson, complete Schedule 1 on page 2.

cents. A legible copy of your W-2 must be submitted with your return to obtain credit

for amount withheld for the City of Jackson. Attach the W-2 to the front of the J1040.

SCHEDULE 1 - Computation of wages earned in Jackson.

Line A - Enter the actual number of days you were on the job everywhere dur-

LINE 9 - ESTIMATE PAYMENTS: Enter amounts paid on Declaration of Estimated

ing the year. (Do not include vacation, holidays, etc.)

Tax during 2003 including overpayment from 2002 J1040.

Line B - Enter the actual number of days you worked in Jackson.

Line C - Divide the days on line B by the days on line A and enter the result-

LINE 10 - OTHER CREDITS: Enter amount of any tax paid in your behalf by a part-

ing percentage on line C.

nership or any payments made on a tentative return if income included in line 1.

Line D - Enter your wages from your W-2, but first subtract employee expens-

es incurred in the production of Jackson income. (See lines F & H, under

LINE 11 - TOTAL PAYMENTS AND CREDITS: Add lines 8, 9 and 10.

Subtractions from Income for a description of allowable items.)

Line E - Multiply the wages on line D by the percent on line C, and enter the

BALANCE DUE OR OVERPAYMENT

result on line E.

Line F - Add all taxable income not subject to allocation.

LINE 12 - BALANCE DUE: If line 7, (your tax) is larger than line 11, (your payments

Line G - Total Wages subject to tax.

and credits) enter the difference. This amount must be paid when filing this return.

Taxpayers making payments on Declaration of Estimated Tax are required to file an

NOTE: Employees paid on a commission basis should multiply their total commis-

annual return (J1040).

sions by the ratio of commissions earned in Jackson to total commissions earned.

Make your check or money order payable to Treasurer, City of Jackson, and mail

2. Non-resident wage earners should exclude income earned on another job outside

your return and payment to Income Tax Dept. City Hall, Jackson, Michigan 49201.

of the city when completing line F.

(No payment is necessary if less than $1.00).

LINE 2 - ADDITIONS TO INCOME: Total from page 2, Schedule 2NR, line E.

LINE 13 - OVERPAYMENT: If line 11 (total payments and credits) is larger than line

Schedule 2NR - ADDITIONS:

7 (your tax) enter the amount of overpayment on either line 13A or 13B.

Line A - Enter net profit from rental property located in Jackson.

Line B - Enter net profit or loss from sales of property located in Jackson.

LINE 13(A) - REFUND: Enter the overpayment (line 13) to be refunded. Refunds of

Losses including carry-overs are computed and used to offset gains in the

less than $1.00 will not be made but return must be filed with the CITY INCOME TAX

same manner as in the Federal Internal Revenue Code. Only gain or loss

DIVISION.

incurred after Jan. 1, 1970 on property in Jackson is taxable. It may be deter-

mined by 1) Difference between the fair market value at Jan. 1, 1970 and

LINE 13(B) - CREDIT 2003 ESTIMATED TAX: If you wish to have your over-

sales price or, 2) multiplying the Federal income tax gain or loss by the ratio

payment credited to your 2004 estimated tax, enter the amount on this line. Attach a

of number of months held after Jan. 1, 1970 to total months held.

complete 2004 Declaration of Estimated Tax and your payment.

Line C - Enter net profits from business or profession which were earned in

Jackson. (Complete Schedule 3 if your business earned income both inside

LINE 14 - After April 30, interest and penalty will be assessed, penalty not to exceed

and outside of Jackson.) (**see insert on next page).

25% of unpaid tax. If the total interest and penalty to be assessed is less than $2.00,

Line D - Enter any other items taxable to a non-resident which were earned in

the administrator shall assess a penalty in the amount of $2.00.

Jackson.

Line E - Total of lines A through D, enter here and on Page 1, line 2, J1040.

LINE 15 - Enter total amount due.

LINE 3 - SUBTRACTIONS FROM INCOME: Total from Page 2, schedule 2NR, line I.

SIGN YOUR RETURN

Line F - Enter the amount of expenses as an employee, limited to the follow-

ing:

Be sure that your return is signed. If you are filing jointly, both husband and

Attach Federal form 2106 to your J1040 return for the following Items 1, 2, 3

wife must sign. Any balance due must be paid when you file.

and 4. These expenses apply only on taxable income.

1. Expenses of travel, meals and lodging while away from home.

NOTE: A taxpayer who was a resident part of the year and lived and worked

2. Expenses as an outside salesman who works away from his employer's

outside the city the balance of the year, shall use the rate of 1% on his earnings

place of business. (Does not include driver - salesman whose primary duty is

as a resident only. Use line L (Schedule 2R) to remove non-taxable income if

service and delivery.)

included.

3. Expenses of transportation. (But not transportation to and from work.)

4. Expenses reimbursed under an expense account or other arrangement

ASSISTANCE:

with your employer, if the reimbursement has been included in gross earnings

For questions not answered in this booklet or assistance in preparing your return, call

reported. Subject to 2% Federal Limit.

(788-4044 or 788-4043) or visit the Income Tax Division located on the 1st floor of

Line G - IRA payments made on Income taxed by the city only.

City Hall, 161 W. Michigan Avenue, Jackson, MI.

Line H - Enter other items which may have been included in income which is

non taxable (income earned outside while a non-resident).

NOTE: Please attach copies of your Federal forms 4797, 3903 Moving Expenses,

2106 Business Expenses, Alimony and Schedules C, D, E, F and R, which were

used to arrive at your Adjusted Gross Income, Federal Form 1040.

Individual Return (For Resident And Non-Resident) - City Of Jackson - 2003 Page 4

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