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City of Battle Creek, Income Tax Department Print Form
10 Division St N Room 114 Battle Creek MI 49016

Voice 269-966-3345 Fax 269-966-3629 www.battlecreekmi.gov E-Mail: bcincometax@battlecreekmi.gov

ARE YOU REQUIRED TO PAY WHO MUST PAY ESTIMATED TAX QUARTERLY:
ESTIMATED TAX? INDIVIDUALS AND UNINCORPORATED BUSINESS:
If you are a resident or non-resident and expect taxable income from which City
1. Do you expect to owe
of Battle Creek income tax will not be withheld by an employer, you must file and
$100.00 ($250.00 for
pay estimated tax. If you estimate your tax to be $100.00 or less, you do not
Corporations) or more for
have to pay estimated tax. A husband and wife may file a joint estimated tax.
the current year after subtracting
income tax withholdings
CORPORATIONS:
and credits from your total
Every corporation subject to the City of Battle Creek income tax must file
tax? (Do not subtract any
estimated tax on all or part of its net income if the estimated tax is $250.00 or
estimated tax payments)
more. Fiscal Year Payers due 30 days after Fiscal Year.
If you answered yes go to
the next question.
PARTNERSHIPS:
A partnership whose partners are subject to the City of Battle Creek income tax
2. Do you expect your income
on all or part to the distributive share of net profits, may file estimated tax with
tax withholdings and credits
the City and the partners will not be required to file as individuals unless they
to be at least 70% of the tax
have other income in which the Battle Creek income tax is expected to exceed
shown on your current year tax
$100.00.
return?
If you answered yes you
PENALTY AND INTEREST:
are not required to make If the total amount of tax paid by January 31st is less than 70% of last year or
estimated tax payments. this year’s total tax, penalty and interest will be charged.
If you answered no go to
the next question.
NOTE: The payment of estimated tax does not excuse the taxpayer from
filing an annual tax return.
3. Do you expect your income
tax withholdings and credits
FILING AND PAYMENTS
to be a least 70% of the tax
Vouchers may be obtained from the Income Tax Department or visit our web
shown on your prior year tax
page (address above). The estimated tax may be paid in full with the first
return?
voucher or paid in four (4) equal installments. Penalty and interest will be
If you answered yes you
assessed if payment is not received on time.
are not required to make
estimated tax payments. 1 st Quarter Due by April 30th
Due dates:
If you answered no you 2 nd Quarter Due by June 30,
are required to make 3rd Quarter Due by September 30
estimated tax payments. th Quarter Due by January 31
4

HOW TO CALCULATE YOUR ESTIMATED INCOME TAX:
INDIVIDUAL OR UNINCORPORATED BUSINESS:
Estimate the total amount of your expected gross income. Subtract allowed
exemptions & deductions. Multiply the remainder by 1% (.01) for residents and
½% (.005) for non–residents.

CORPORATIONS:
Net income times 1% (.01).

PARTNERSHIPS:
The liability for a RESIDENT PARTNER is 1% (.01) of their entire distributive
share of net profits regardless of where the activity of the partnership is
conducted. NON-RESIDENT PARTNER tax rate is ½% (.005).

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                                                                                                                                                  Print Form

                                   ESTIMATED TAX PAYMENT WORKSHEET

1.  Gross annual income expected OR                                                                                                  1.

      Enter 70% of your prior year tax Battle Creek tax liability on line 5 and skip lines 2, 3 & 4 

2.  Allowable subtractions                                                                              2.  

3.  Exemptions (number of exemptions you will be claiming           x $750.00)                      3. 

4.  Adjusted income subject to Battle Creek tax          (line 1 less lines 2 & 3)                               4. 

5.  Estimated income tax 1% (.01) for residents or ½% (.005) for non-residents                                   5. 

6.  (a) Amount of Battle Creek income tax expected to be withheld               6. (a) 

     (b) Overpayment credited to this year                                                           (b) 

     (c) Credit for a tax liability paid to another MICHIGAN                                  (c) 

           municipality or by a partnership 

     (d) Total (add lines 6 (a), (b) and (c) and enter here                                                                          6(d). 

7.  Annual estimated tax (line 5 less line 6(d))                                                                                               7. 

Note: If line 7 is $100.00 or less ($250.00 for Corporation) 

                estimated tax payments are not required. 

8.  Amount to be paid quarterly. (Divide the amount on line 7 by the number 4)                                                   8. 

                                 RECORD OF ESTIMATED TAX PAYMENTS

VOUCHERS       DUE BY            DATE PAID                   CHECK                                  AMOUNT PAID  TOTAL PAID TO DATE 
                                                             NUMBER                                 THIS QUARTER 
1st Qtr        4/30 
2nd Qtr        6/30 
3rd Qtr        9/30 
4th Qtr        1/31 
                                                             TOTAL

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