INSTRUCTIONS FOR CITY OF BIG RAPIDS DECLARATION OF ESTIMATED INCOME TAX 
 
 1. WHO MUST MAKE A DECLARATION 
 
    A. Individuals and Unincorporated Businesses must file a declaration and make estimated 
       payments if annual liability is over       $100.00. 
    B. Corporations must file a declaration and make estimated payments if annual liability is 
       over $250.00. 
    C. A partnership electing to pay the tax on behalf of its partners must make estimated income 
       tax payments. Payments are not required if the annual liability is              $100.00 or less. If the 
       partnership elects to pay the tax on behalf of the partners, a partner is not required to 
       make estimated payments as an individual unless the partner has other income on which 
       the annual liability is expected to exceed $100.00. 
 
 2. WHEN AND WHERE TO FILE DECLARATION AND PAY TAX 
 
    A. Calendar Year - The declaration must be filed on or before April 30th of the tax year. 
    B. Fiscal Year - The declaration must be filed within four (4) months after the beginning of 
       the fiscal year. 
    C. Filing – The declaration must be filed with the: City of Big Rapids 
                                                              Income Tax Processing Center 
                                                              PO Box 536 
                                                              Eaton Rapids, MI 48827-0536 
    D. Payment – The estimated payment must be paid in full with the declaration or in four 
       (4) equal installments on or before           April 30,June 30 September,       30 January, 31, or 
       on or before the fourth, sixth, ninth and thirteenth month after the beginning of the 
       taxable fiscal  year. 
 
 3. PENALTIES AND INTEREST 
 
    If the total amount of tax withheld or paid by declaration is less than seventy percent (70%) of 
    the tax due for the current or previous year, penalty and interest will be charged. 
 
 THE  FILING  OF  A  DECLARATION  OF  ESTIMATED  TAX DOES  NOT  EXCUSE  THE  TAXPAYER FROM 
 FILING AN ANNUAL RETURN EVEN THOUGH THERE IS NO CHANGE IN THE DECLARED TAX LIABILITY. 
 
       ESTIMATED TAX COMPUTATION WORKSHEET 
    1.  Estimated 2021 income subject to tax or 2020 income subject to tax             1.  $ 
    2.  Exemption allowance ($600 for each exemption)                                  2.  $ 
    3.  Taxable Income (Subtract Line 2 from Line 1)                                   3.  $ 
    4.  Estimated Big Rapids Tax: Residents - Multiply Line 3 by 1% (.01)              4.  $ 
                              Non-Residents - Multiply Line 3 by ½% (.005) 

    5.  Tax expected to be withheld from earnings          5.  $                       
    6.  All estimated credits                              6.  $                       
    7.  Total expected withholding & estimated credits (Add Lines 5 and 6)             7.  $ 
    8.  Estimated Tax Due (Subtract Line 7 from Line 4) If Line 8 is $100.00 or less,  8.  $ 
       you are not required to make estimated tax payments 

    9.  Estimated Payment Due (Divide amount on Line 8 by 4)                           9.  $ 

 2021              Due Date:                    City of Big Rapids Estimated Tax                                   2021 
 Fourth Quarter    01/31/2022                   Declaration Voucher 4                                    BR-1040ES BR-1120ES 
 SSN or FEIN: 
 Name(s):                                                                        Estimated Tax:          $                                                 
 Address: 
 City, State, Zip:                                                               Amount of this Payment: $                                                 
 Make checks payable to “City of Big Rapids” and mail with this declaration to:  
  
                   City of Big Rapids 
                   Income Tax Processing Center 
                   PO Box 536 
                   Eaton Rapids, MI 48827-0536                                   Sign Here:                                                                                        
 
 2021              Due Date:                    City of Big Rapids Estimated Tax                                   2021 
 Third Quarter     09/30/2021                   Declaration Voucher 3                                    BR-1040ES BR-1120ES 
 SSN or FEIN: 
 Name(s):                                                                        Estimated Tax:          $                                                 
 Address: 
 City, State, Zip:                                                               Amount of this Payment: $                                                 
 Make checks payable to “City of Big Rapids” and mail with this declaration to:  
  
                   City of Big Rapids 
                   Income Tax Processing Center 
                   PO Box 536 
                   Eaton Rapids, MI 48827-0536                                   Sign Here:                                                                                        
 
 2021              Due Date:                    City of Big Rapids Estimated Tax                                   2021 
 Second Quarter    06/30/2021                   Declaration Voucher 2                                    BR-1040ES BR-1120ES 
 SSN or FEIN: 
 Name(s):                                                                        Estimated Tax:          $                                                 
 Address: 
 City, State, Zip:                                                               Amount of this Payment: $                                                 
 Make checks payable to “City of Big Rapids” and mail with this declaration to:  
  
                   City of Big Rapids 
                   Income Tax Processing Center 
                   PO Box 536 
                   Eaton Rapids, MI 48827-0536                                   Sign Here:                                                                                        
 
 2021              Due Date:                    City of Big Rapids Estimated Tax                                   2021 
 First Quarter     04/30/2021                   Declaration Voucher 1                                    BR-1040ES BR-1120ES 
 SSN or FEIN: 
 Name(s):                                                                        Estimated Tax:          $                                                 
 Address: 
 City, State, Zip:                                                               Amount of this Payment: $                                                 
 Make checks payable to “City of Big Rapids” and mail with this declaration to:  
  
                   City of Big Rapids 
                   Income Tax Processing Center 
                   PO Box 536 
                   Eaton Rapids, MI 48827-0536                                   Sign Here: