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Income Tax Department
601 Avenue A, Springfield, MI 49037-7774

Phone 269-965-8324 Fax 269-965-8211 www.springfieldmich.com E-Mail: incometax@springfieldmich.com

ARE YOU REQUIRED TO PAY WHO MUST PAY ESTIMATED TAX QUARTERLY:
ESTIMATED TAX FOR 2023? INDIVIDUALS AND UNINCORPORATED BUSINESS:
If you are a resident or non-resident and expect taxable income from which City
 Do you expect to owe of Springfield 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 and pay joint estimated
2022 after subtracting tax.
income tax withholdings and
credits from your total tax? CORPORATIONS:
Every corporation subject to the City of Springfield income tax must file and pay
(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). If more.
you answered yes, go to
the next question. PARTNERSHIPS:
A partnership whose partners are subject to the City of Springfield income tax
 Do you expect your income on all or part of the distributive share of net profits, may file and pay estimated
tax withholdings and credits tax with the City as a partnership. The partners will not be required to file as
to be at least 70% of the tax individuals unless they have other income in which the Springfield income tax is
expected to exceed $100.00.
shown on your 2022 tax
return? PENALTY AND INTEREST:
If you answered yes, you If the total amount of tax paid by January 31 stis less than 70% of last year’s tax
are not required to make return or this year’s total tax, penalty and interest will be assessed.
estimated tax payments
NOTE: The payment of estimated tax does not excuse the taxpayer from
for 2023.
filing an annual tax return.
If you answered
No, you are required to FILING AND PAYMENTS
make estimated tax Vouchers may be obtained from the Income Tax Department or on our web
page (address above). The estimated tax may be paid in full with the first
payments for 2023.
voucher or paid in four (4) equal installments.
See work sheet on reverse Penalty and interest will be assessed if payment is not received on time.
side.
First Quarter Due by April 30, 2023
Second Quarter Due by June 30, 2023
Third Quarter Due by September30,2023
Fourth Quarter Due by January 31, 2024

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 allocated 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) based on the
distributive share of City of Springfield income.

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                                                                                           Clear Form      Print

                                         ESTIMATED TAX PAYMENT WORKSHEET 

1. Gross annual income expected OR                                                                    1. 

   Enter 70% of your 2022 Springfield 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 Springfield 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 Springfield 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              Date Due        Date Paid             Check Number Total Paid This Quarter   Total Paid To Date 
   First Quarter         04/30/2023 
   Second Quarter        06 0 /3 /2023 
   Third Quarter         09 30 2023/ /  
   Fourth Quarter        01/31/2024 

                                                                     Total:

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