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2021 CITY OF SAGINAW 2021
DECLARATION OF ESTIMATED INCOME TAX
FORM S-1040ES
FOR INDIVIDUALS, CORPORATIONS AND PARTNERSHIPS
INSTRUCTIONS FOR SAGINAW DECLARATION OF ESTIMATED INCOME TAX

WHO MUST MAKE A DECLARATION

A. INDIVIDUALS AND UNINCORPORATED BUSINESSES: Every resident or non-resident who expects taxable income
from which the Income Tax will not be withheld, must file a Declaration of Estimated Income Tax. A Declaration is not
required if the estimated tax, Line 7 of the Worksheet for Declaration of Estimated Income Tax, is One Hundred Dollars
($100.00) or less. A husband and wife may file a joint Declaration.

B. CORPORATION: Every corporation subject to the tax on all or part of its net profits must file a Declaration of Estimated
Income Tax. A Declaration is not required from a corporation if the estimated tax, Line 7 of the Worksheet for Declaration of
Estimated Income Tax, is Two Hundred Fifty Dollars ($250.00) or less.

C. PARTNERSHIPS: A partnership whose partners are subject to tax on all or part of their distributive share of net profit may file
a Declaration of Estimated Income Tax, and the partners will not be required to file individual Declarations unless they have
other income on which the Saginaw Income Tax is expected to exceed One Hundred Dollars ($100.00). The names, addresses
and social security numbers of the partners on whose behalf the Declaration is filed shall be shown on an attached schedule.

WHEN AND WHERE TO FILE DECLARATION AND PAY THE TAX

A. CALENDAR YEAR TAXPAYERS

1) FILING: The Declaration for 2021 must be filed on or before April 30, 2021

2) PAYMENT: The estimated tax shall be paid in full with the Declaration or in four (4) equal installments on or before
April 30, 2021, June 30, 2021, September 30, 2021 and January 31, 2022.

B. FISCAL YEAR TAXPAYERS

1) FILING: The Declaration for 2021 must be filed within four months after the beginning of the fiscal period.

2) PAYMENTS: The estimated tax may be paid in full with the Declaration or in four (4) equal installments on or before
April 30, June 30, September 30, and January 31, or on or before the 4th, 6 ,th9th and 13th month after the beginning of
the taxable fiscal year. The first installment payment must accompany the Declaration.

INCOME SUBJECT TO SAGINAW INCOME TAX

A. RESIDENTS: All salaries, wages, bonuses, commissions and other compensation, net profit from a business or profession, net
rental income, capital gains less capital losses, dividend income, interest income, income from estates and trusts, and other
income.

B. NON-RESIDENTS: Salaries, wages, bonuses, commissions and other compensation for services rendered or work performed
in Saginaw; Net rental income from property in Saginaw; Net profits from a business, profession or other activity to the extent
that it is from work done, services rendered or activity conducted in Saginaw; Capital gains less capital losses from the sale of
real or tangible personal property located in Saginaw. The ordinance and regulations should be reviewed if you have a question
concerning the allocation of income earned in Saginaw.

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HOW TO FILE
A. Your annual return for the preceding year may be used as the basis for computing your declaration of
estimated tax for the current year.
B. You may use the same figure used for estimating your federal income tax adjusted to exclude any income or
deductions not taxable or permissible under the Saginaw Income Tax Ordinance.

WITHHOLDING TAX CREDITS AND OTHER CREDITS (Line 5)
A. WITHHOLDING TAX CREDITS: You may subtract from your estimated Saginaw Income Tax (Line 4),
the amount of Saginaw income tax expected to be withheld.

B. INCOME TAX PAID TO ANOTHER CITY: If you are a resident of Saginaw and pay income tax to
another city on income earned outside of Saginaw you may subtract from your estimate of Saginaw income
tax the amount of income tax expected to be paid to the other city. This credit may not exceed the amount
of tax assessable under the Saginaw Income Tax Ordinance on the same amount of income of a non-
resident. (Worksheet Line 6)

C. INCOME TAX PAID BY PARTNERSHIPS: If you are a member of a partnership, which elects to file a
return and pay the tax on behalf of the partners, you may subtract, from your estimate of Saginaw Income
Tax, the amount of tax expected to be paid by the partnership for your distributive share of net profits.
(Worksheet Line 6)

AMENDED DECLARATION: If you have filed a Declaration and find that your estimated tax is substantially
increased or decreased as a result of a change in your income or exemptions, you may amend your estimate at the
time of making a quarterly payment.

PENALTIES AND INTEREST: If the total amount of tax withheld and estimated tax paid is less than seventy
percent (70%) of the final tax due, interest and penalties will be charged.

FORMS OR INFORMATION: Forms or information may be obtained in 3 ways.
1. Visit our website atwww.saginaw-mi.com
2. Visit us at the Income Tax Office in City Hall Room 105.
3. Phone us at (989) 759-1650.

NOTE: FILING 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.

WORKSHEET FOR 2021 DECLARATION OF
ESTIMATED INCOME TAX 2021 PAYMENT RECORD
(KEEP FOR YOUR RECORDS)
1. TOTAL SAGINAW INCOME EXPECTED IN 2021 $ VOUCHER DATE CHECK TAX
(See Instructions) NUMBER PAID
2. EXEMPTIONS ($750 for each exemption; Does not $ 1 $
apply to corporations)
3. ESTIMATED SAGINAW TAXABLE INCOME $ 2 $
(Line 1 less Line 2)
4. ESTIMATED SAGINAW INCOME TAX BEFORE
CREDITS (Non-resident individuals enter .75% of Line 3, $ 3 $
All other taxpayers enter 1.50% of Line 3)

5. AMOUNT OF SAGINAW TAX TO BE WITHHELD $ 4 $

6. AMOUNT OF OTHER CREDITS $ TOTAL PAID $
7. ESTIMATED SAGINAW INCOME TAX DUE
(Line 4 less Lines 5 and 6) $

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                                       CITY OF SAGINAW-INCOME TAX OFFICE                                                 VOUCHER                                             Due Date  
2021                QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                          NO.  1                                 
                                   For Calendar Year 2021 or Fiscal Year Ending __________, 20____                                                                  April 30, 2021 
SOCIAL SECURITY NUMBER                                                        EMPLOYER I.D. NUMBER                                                                  
 
        TAXPAYER’S NAME AND ADDRESS                                           MAKE CHECKS PAYABLE  TO:                                                                          
                                                                              TREASURER, CITY OF SAGINAW                   Estimated Tax                                   $   00 
                                                                                                                       
                                                                              MAIL CHECK WITHVOUCHER 1 TO:                                                                      
                                                                                           INCOME TAX OFFICE                                                                    
                                                                                           1315 S WASHINGTON AVE       Payment Amount                                      $   00 
                                                                                           SAGINAW MI  48601 
If $100 or less for individuals or unincorporated businesses or $250 or less for corporations, this declaration is not required  
                                                              I certify that this is a correct declaration. 
                                                                                                       
SIGN            Signature of Taxpayer                                                                 Spouse’s Signature (If filing a joint return)  
HERE 
 
                                       CITY OF SAGINAW-INCOME TAX OFFICE                                                 VOUCHER                                             Due Date  
2021                QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                                                 NO. 2           
                                  For Calendar Year 2021 or Fiscal Year Ending ____________, 20___                                                                  June 30, 2021 
SOCIAL SECURITY NUMBER                                                       EMPLOYER I.D. NUMBER                      
                                    
        TAXPAYER’S NAME AND ADDRESS                                          MAKE CHECKS PAYABLE  TO:                                                                           
                                                                             TREASURER, CITY OF SAGINAW               Estimated Tax                                    $       00 
                                                                              
                                                                             MAIL CHECK WITHVOUCHER 2 TO:              
                                                                                          INCOME TAX OFFICE                                                                     
                                                                                          1315 S WASHINGTON AVE       Payment Amount                                   $       00 
                                                                                          SAGINAW MI  48601            
 
                                       CITY OF SAGINAW-INCOME TAX OFFICE                                          VOUCHER                                            Due Date  
2021            QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                         NO.  3                                
                    For Calendar Year 2021 or Fiscal Year Ending __________, 20____                                                                           September 30, 2021 
                                                                               
SOCIAL SECURITY NUMBER                                                  EMPLOYER I.D. NUMBER                      
                                   
     TAXPAYER’S NAME AND ADDRESS                                        MAKE CHECKS PAYABLE  TO:                                                                                        
                                                                        TREASURER, CITY OF SAGINAW               Estimated Tax                                   $                     00 
                                                                                                                  
                                                                        MAIL CHECK          WITHVOUCHER 3 TO:                                                                           
                                                                                     INCOME TAX OFFICE           Payment Amount                                  $                     00 
                                                                                     1315 S WASHINGTON AVE  
                                                                                     SAGINAW MI  48601            
                                  
                                       CITY OF SAGINAW-INCOME TAX OFFICE                                          VOUCHER                                           Due Date  
2021            QUARTERLY STATEMENT-DECLARATION OF ESTIMATED TAX                                                  NO. 4                                   
                    For Calendar Year 2021 or Fiscal Year Ending ____________, 20____                                                                       January 31, 2022 
SOCIAL SECURITY NUMBER                                                  EMPLOYER I.D. NUMBER                     LATE PAYMENTS WILL NOT  BE 
                                                                                                                 ACCEPTED PER CITY ORDINANCE  
     TAXPAYER’S NAME AND ADDRESS                                        MAKE CHECKS PAYABLE  TO:                                                          
                                                                        TREASURER, CITY OF SAGINAW               Estimated Tax                              $ 
                                                                         
                                                                        MAIL CHECK          WITHVOUCHER 4 TO:     
                                                                                     INCOME TAX OFFICE                                                    
                                                                                     1315 S WASHINGTON AVE       Payment Amount                             $ 
                                                                                     SAGINAW MI  48601

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