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                                                                                                                        Print Form
                                        2020 BATTLE CREEK  
                                     INDIVIDUAL INCOME TAX  
                                   FORMS AND INSTRUCTIONS 
                                     For use by individual residents, 
                                   part-year residents and nonresidents

Form BC-1040

         ALL PERSONS HAVING BATTLE CREEK TAXABLE INCOME IN 2020 MUST FILE A RETURN 
                                     TAX RETURNS ARE DUE APRIL 30, 2021

                Refund, credit forward and no tax due returns: Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI 49016-1657 
MAILING         Tax Due Returns: Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI 49016-1657   
ADDRESSES       Payments: CF-1040 Vouchers, Estimated Vouchers and Extension of Time Vouchers: Battle Creek City Income Tax, 
                PO Box 1657, Battle Creek, MI 49016-1657   
                Amended & Prior-year Returns: Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI 49016-1657 

TAX RATES  AND  Resident: 1%  
EXEMPTIONS      Nonresident: 0.5%  
                Exemption value: $750

                Tax due of one dollar ($1.00) or more must be paid with your return.  
PAYMENT  OF TAX NOTE: If you are paying $100.00 or more with your 2020 return, you may need to make estimated income tax 
DUE             payments for 2021. See page 1 of instructions. 
                Make check or money order payable to: CITY OF BATTLE CREEK   
                Mail tax due return and payment to:  Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI 49016-1657 

FILING  YOUR    We accept paper and electronically filed returns. Go to the Battle Creek website, WWW.BATTLECREEKMI.GOV, for e-file  
RETURN          information. Only preparers using city-approved software can file electronic returns. Tax returns are due April 30, 2021.

                For assistance find us online at WWW.BATTLECREEKMI.GOV or call (269) 966-3345.  
CONTACT US      The Battle Creek Income Tax Office is located at City Hall, 10 N Division Street, Room 114, Battle Creek, Michigan.  
                Mail all tax correspondence to: Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI 49016-1657. 

                Attach all W2's, 1099R's, copies of 1st page of your Federal 1040 and appropriate schedules.

                Failure to attach documentation or attaching incorrect or incomplete documentation will 
                delay processing of the return or result in corrections being made to the return.

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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

2020 BATTLE CREEK INCOME TAX RETURN FORM CHANGES COMPLETING YOUR RETURN: NAME, ADDRESS, SOCIAL SECURITY
There were no significant changes to the income tax forms. NUMBER

WHO MUST FILE A RETURN Always write your full social security number(s) on the return. Your
If you had Battle Creek taxable income greater than the total of your social security number must agree with the SSN on the Form(s) W-2
personal and dependency exemptions, you must file a tax return — attached to your return. Enter your name and, if a joint return, your
even if you did not file a federal tax return. See Exemptions Schedule spouse’s name. If the taxpayer or spouse is deceased: attach a copy of
for more information on your allowable exemptions. You are federal Form 1310 or of the death certificate; mark (X) the in box under the
required to file a tax return and pay tax even if your employer did social security numbers indicating the taxpayer and/or spouse is deceased;
not withhold Battle Creek tax from your paycheck.You will be if Form 1310 is attached, mark (X) the box indicating the form is attached;
required to make estimated income tax payments if you work for an write “deceased” in the signature area on page 2; enter the date of death in
employer not withholding Battle Creek tax from your 2020 wages. the box on the right side of the signature line. Enter your current residence
(domicile) address on the present home address line. If using a PO Box for
ESTIMATED TAX PAYMENTS mailing purposes, enter the PO Box number on address line 2. If using an in
When your total income tax is greater than the amount of tax withheld care of address that is not your legal residence (domicile), you must report
plus other credits by $100 or more, you may be required to make your residence (domicile) address in the Address Schedule on page 2.
quarterly estimated tax payments. File Form BC-1040ES (available on
the website) by April 30 of the tax year and pay at least one-fourth (¼) RESIDENCY STATUS
of the estimated tax. The remaining estimated tax is due in three equal Indicate your residency status by marking (X) the proper box.
payments on June 30 and September 30 of the tax year and January
31 of the following year. Adjust the remaining quarterly payments if Resident – a person whose domicile (principle residence) was in the City of
your income increases or decreases during the year. Battle Creek all year. File as a resident if you were a resident the entire
Failure to make required estimated tax payments or year.
underpayment of estimated tax will result in assessment of
penalty and interest. If you have made estimated tax payments and Nonresident – a person whose domicile (principle residence) was outside
do not owe more tax for the year, you still must file a tax return. the City of Battle Creek all year. File as a nonresident if you were a
nonresident the entire year.
DUE DATE & EXTENSIONS
Returns are due on or before April 30, 2021. If a due date falls on a Part-Year Resident – a person who changed their domicile (primary
weekend or holiday, the due date becomes the next business day. residence) during the year from one inside Battle Creek to one outside
The due date of the annual income tax return may be extended for a Battle Creek or vice versa. If you were a resident for only part of 2020, use
period not to exceed six months. To apply for an extension, file Form form BC-1040TC to calculate the tax and attach it to the BC-1040.
BC-4868, Application for Automatic Extension of Time to File an
Individual Income Tax Return. Applying for a federal extension does Check Residency. See the Battle Creek Income Tax Street listing to check
not satisfy the requirement for filing a Battle Creek extension. if an address is located in the city: http://www.battlecreekmi.gov/
Application for an extension must be made and the tentative tax due DocumentCenter/View/4761/City-of-Battle-Creek-Parcel-Address-Listing
must be paid (MCL 141.664) . Filing an extension with payment is not
a substitute for making estimated tax payments. Married with Different Residency Status. If you were married in 2020 and
had a different residency status from that of your spouse, file separate
An extension does not extend the time for paying the tax due. returns or file a part-year resident return using Form BC-1040TC to compute
When an extension form is filed and the balance due is paid, it may be the tax.
assumed that the extension is automatically granted unless otherwise
notified. Interest and penalty is charged on taxes paid late even if an FILING STATUS
extension of time to file is granted. Penalty may be waived by the Indicate filing status by marking (X) the proper box. If married filing
Income Tax Administrator if the tax paid by the original due date is not separately, enter spouse’s full Social Security number in the spouse’s SSN
understated by more than 5% of tax or the taxpayer is able to show box and enter the spouse’s full name in the filing status box.
that the failure to pay on time was due to reasonable cause.
INCOME EXEMPT FROM CITY TAX
AMENDED RETURNS Battle Creek does not tax the following types of income:
File amended returns using the BC-1040. Clearly mark AMENDED at 1. Social security, normal distributions from pensions and annuities
the top of the return. If a change on your federal return affects Battle (including disability pensions), or Individual Retirement Account (IRA)
Creek taxable income, you must file an amended return within 90 days distributions received after reaching age 59½.
of the change and pay the tax due. An adjustment must be made for 2. Proceeds of insurance where the taxpayer paid policy premiums.
tax paid or refunds received from the original return. Write in the tax (Payments from a health and accident policy paid by an employer are taxed
paid or refunds received to the left of the box on page 2, Payments and the same as under the Internal Revenue Code).
Credits schedule, line 4; Include the tax paid and subtract refunds 3. Welfare relief, unemployment compensation and supplemental
from the original return when totaling amended return payments and unemployment benefits.
credits. All schedules supporting the changes should accompany the 4. Interest from obligations of the United States, the states or subordinate
filing. Every change must be explained. Mail amended returns to: units of government of the states and gains or losses on the sales of
Battle Creek City Income Tax, PO Box 1657, Battle Creek, MI obligations of the United States.
49016-1657. 5. Military pay of members of the armed forces of the United States,
including Reserve and National Guard pay.
CHARGES FOR LATE PAYMENTS 6. Michigan Lottery prizes won on or before December 30, 1988. (Michigan
All taxes remaining unpaid after the due date are subject to interest at lottery prizes won after December 30, 1988 are taxable.)
the rate of 1% above the adjusted prime rate on an annual basis and 7. City, state and federal refunds.
the penalty at a rate of 1% per month, not to exceed a total penalty of
25% of the tax. The minimum charge for interest and penalty is $2.00. ITEMS NOT DEDUCTIBLE ON THE BATTLE CREEK RETURN
Battle Creek does not allow deductions for items such as taxes, interest,
DISCLAIMER medical expenses, charitable contributions, casualty and theft losses, etc. In
These instructions are interpretations of the Battle Creek Income Tax addition, the following federal adjustments are not deductible on the Battle
Ordinance, MCLA 141.601 et seq. The City of Battle Creek Ordinance Creek return: student loan interest, Archer MSA deduction, self-employed
will prevail in any disagreement between these instructions and the health insurance deduction, one-half or self employment tax, and penalty for
Ordinance. early withdrawal of savings.
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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

FORM BC-1040, PAGE 1, INSTRUCTIONS Line 25 – Interest and Penalty for Failure to Make Estimated Tax
TOTAL INCOME AND TAX COMPUTATION Payments; Underpayment of Estimated tax; or Late Payment of Tax
Round all figures to the nearest dollar and report whole dollar amounts. Nonpayment or underpayment of estimated income tax and late payment of
tax is subject to interest and penalty. You may calculate the amounts and
Lines 1 – 16, Columns A & B – Federal Data and Exclusions enter interest on line 25a, penalty on 25b, and the total interest and penalty
In column A enter data from federal return for each line. In column B on line 25c or the city may calculate and assess it. Calculate estimated tax
enter exclusions and adjustments to federal data. NOTE: Schedules, interest and penalty using Form BC-2210.
attachments and other documentation that support tax withheld,
exclusions, adjustments or deductions must be provided. Failure to TAX DUE OR REFUND
attach or attaching incomplete supporting information will delay Line 26 – Tax Due and Payment of Tax If the tax on line 23b plus the
processing of your return or result in tax withheld, exclusions, interest and penalty on line 25c exceeds the total Payments and Credits on
adjustments or deductions being disallowed. line 24d, enter the difference, the tax due, on line 26, otherwise leave blank.
The tax due must be paid with the return when filed. The due date for the
Lines 1 - 16, Column C – Figure Taxable Income Subtract column B return is April 30, 2021.
from column A and enter difference in column C. Support figures with Pay by Check or Money Order. Make the check or money order payable
schedules. to the CITY OF BATTLE CREEK, place the check or money order in front of
page 1 of the tax form and mail the return with the payment to: Battle Creek
Line 17 – Total Additions Add lines 2 through 16. City Income Tax, P. O. Box 1657, Battle Creek, MI 49016-1657. Do not
send cash for your tax payment. The tax is due at the time of filing the
Line 18 – Total Income Add lines 1 through 16. return.

Line 19 – Total Deductions Enter the total deductions from line 7 of Line 27 – Overpayment If the total payments and credits on line 24d
Deductions Schedule, page 2. exceed the tax on line 23b plus the interest and penalty on line 25c, enter
the difference, the overpayment, on line 27, otherwise leave blank. Use
Line 20 – Total Income after Deductions Subtract line 19 from line lines 28 through 31 to indicate what you want done with the overpayment.
18. You must file the return even if there is no tax due.

Line 21 – Exemptions Enter the total number of exemptions (page 2, Line 28 – You may donate your overpayment, or a part of it to the following:
Exemptions Schedule, line 1h) on line 21a, multiply line 21a by United Way (line 28a), or City of Battle Creek (line 28b). Donations to Other
$750.00 and enter the product on line 21b. must be a local 501 (c)(3) organization; attach a statement with the name
and address of the organization. Enter the amount of your donation on the
Line 22 – Total Income Subject to Tax Subtract line 21b from line 20. line or the donations(s) of your choice and enter total on line 28d.
If result is less than zero, enter zero.
Line 29 – Credit Forward Enter on line 29 the amount of overpayment to
Line 23 – Tax Multiply line 22 by the appropriate tax rate to compute credit to the next year.
tax liability, and enter it on line 23b. (The resident tax rate is 1%. The
nonresident rate is 0.5%.) If you were a part-year resident using Form Line 30 – Refund Enter on Line 30 the amount of the overpayment to be
BC-1040TC to compute your tax, mark (X) line 23a, and attach Form refunded. Please allow 45 DAYS before calling about a refund. You may
BC-1040TC to your return. choose to receive the refund as a paper check or a direct bank deposit.
Refund Check. If you want your refund issued as a paper check, do not
Line 24 – Payments and Credits Line 24a – Battle Creek Tax complete line 31 and a check will be issued for the amount on line 30.
Withheld by Employers. The Battle Creek tax withheld by each of Direct Deposit Refund. To have your refund deposited directly into your
your employers is to be reported on page 2 on the Excludible Wages bank account, complete line 31. On line 31a, mark (X) the box
and City Tax Withheld Schedule. Total Battle Creek tax withheld, line “Refund (direct deposit)” and enter the bank routing number on line 31c;
11 of this schedule, is reported on line 24a. The Form W-2 (Wage and the bank account number on line 31d; and the account type on line 31e.
Tax Statement) you received from each employer shows the tax Please Note: If the refund amount is adjusted, direct deposit is not available
withheld in box 19 and the locality name in box 20. You must attach and a paper check will be issued.
a copy of each Form W-2 showing the amount of BATTLE CREEK
tax withheld and the locality name as Battle Creek (or an FORM BC-1040, PAGE 2 INSTRUCTIONS
equivalent indicating the tax was withheld for Battle Creek). Credit
for Battle Creek tax withheld will not be allowed without a supporting EXEMPTIONS SCHEDULE
Complete the Exemptions Schedule to report and claim the number of
Form W-2. personal and dependency exemptions allowed. You may claim an

Line 24b – Other Tax Payments Enter the total of the following: exemption even if someone else claims you as a dependent on their
estimated tax paid, credit forward from past tax year, tax paid with an return. Lines 1a - 1c – You and Spouse. Enter your date of birth and
mark (X) the exemption boxes that apply to you. If filing jointly, complete
extension, tax paid on your behalf by a partnership. line 1b for spouse. If you are age 65 years or older or you are blind, you
get an additional exemption. If the taxpayer is both 65 years or older and
Line 24c – Tax Credit for Tax Paid to Another City (Residents only) blind, 2 additional exemptions are allowed. Mark (X) the boxes that apply,
Enter on line 24c the credit for income taxes paid to another city. If you and enter on line 1e the total number of exemption boxes marked. Lines 1d
had income subject to tax in another city while you were a resident of – Dependents. Determine dependents using the same rules as on the
Battle Creek, you may claim this credit. The credit is NOT necessarily federal return. If you cannot claim a dependent on the federal return, you
the tax paid to the other city. This credit must be based on income cannot claim them on a Battle Creek return. Enter the names of your
taxable by both cities, and the credit may not exceed the tax that a dependent children that live with you, then the names of other dependents
nonresident of Battle Creek would pay on the same income. Base the and their relationship to you. Provide dependents’ full Social Security
credit on the amount actually paid to another city, not the amount numbers and dates of birth. Enter totals on 1f and 1g. Lines 1e - 1h –
withheld. You must complete attachment 21 and attach a copy of Total Exemptions. Add the amounts on 1e, 1f and 1g; enter the total on
the income tax return filed with the other city to receive this line 1h; and also enter the total on page 1, line 21a.
credit.
EXCLUDED WAGES AND TAX WITHHELD SCHEDULE
Line 24d. – Total Payments and Credits Add lines 24a through 24c. Complete columns A through F for each employer or other source of wages.
Enter the total on line 24d. In Column A enter T for taxpayer’s or S for spouse’s employer. In column B
enter the social security number from the employer’s Form W-2, box a.
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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

In column C enter the employer's ID number from the employer's Form Line 6 – Renaissance Zone The Renaissance Zone deduction may be
W-2, box b. If there are no excludible wages from an employer enter claimed by: a qualified resident domiciled in a Renaissance Zone; an
a zero (0) in Column D otherwise enter the excluded wages as individual with income from rental real estate located in a Renaissance
reported on the Wages and Excludible Wages Schedule (Attachment Zone; and an individual proprietor or a partner in a partnership that has
2). Complete columns E and F to report Battle Creek income tax business activity within a Renaissance Zone. Individuals who qualify for the
withheld by the employer or other source of wages. If no Battle Creek deduction must attach Schedule RZ of BC-1040 to their return to claim the
tax was withheld, leave columns E and F blank. The Wages and deduction. Residents are not qualified to claim the deduction until they have
Excludible Wages Schedule (Attachment 2) must also be completed. been domiciled in a Renaissance Zone for 183 consecutive days.
The total wages reported on The Wages and Excludible Wages Individuals are not qualified to claim the Renaissance Zone deduction if they
Schedule must equal the wages reported on page 1, line 1, column are delinquent for any Michigan or Battle Creek taxes. A Battle Creek
A and the total excluded wages on this schedule must equal the income tax return must be filed to qualify and claim this deduction.
amount in the Excluded Wages and Tax Withheld Schedule column d, Schedule RZ is available at www.battlecreekmi.gov under Income Tax
line 11. Forms, Individual Returns, within the 1040 booklet. The Renaissance Zone
designation expires on December 30, 2024.
DEDUCTIONS SCHEDULE
You may deduct amounts that directly relate to income that is taxable Line 7 – Total Deductions Add lines 1 through 6. Enter the total on line 7
by Battle Creek, prorating where necessary. Allowable deductions and on page 1, line 19.
include the following line number items:
ADDRESS SCHEDULE Every taxpayer must complete the Address
Line 1 – Individual Retirement Account (IRA) Contributions Schedule. Start by listing the address used on last year’s return. If this
Contributions to an IRA are deductible to the same extent deductible address is the same as listed on page 1, write “Same.” If no 2020 return
under the Internal Revenue Code. Attach federal Schedule 1 and was filed, provide reason none was filed. Complete the schedule by listing
evidence of contribution, which includes, but is not limited to, one of the addresses of the other principal residences (domiciles) occupied during
the following: a copy of receipt for IRA contribution, a copy of federal 2020. Mark whether the address was for the taxpayer (T), spouse (S) or
Form 5498, a copy of a cancelled check that clearly indicates it is for both (B) and enter the beginning and ending dates of residence at each.
an IRA contribution. ROTH IRA contributions are not deductible.
THIRD-PARTY DESIGNEE To authorize another person to discuss the tax
Line 2 – Self-Employed SEP, SIMPLE and Qualified Plans Self- return information with the Income Tax Department, mark (X) the “Yes” box
employed SEP, SIMPLE and qualified retirement plan deductions may and enter the person’s name, phone number and any five digits as their
be entered on page 2, Deductions schedule, line 2. personal identification number (PIN). To designate the tax preparer, enter
“Preparer.”
Line 3 – Employee Business Expenses
Employee business expenses are deductible only when incurred in the SIGN THE RETURN You must sign and date the return. If filing a joint
performance of service for an employer and only to the extent not return, both spouses must sign and date the return. If someone else
reimbursed by the employer. Meal expenses are not subject to the prepared the return, they must sign it and provide their address and
reductions and limitations of the Internal Revenue Code. Under telephone number.
the Battle Creek Income Tax Ordinance meals must be incurred while
away from home overnight on business. PART-YEAR RESIDENTS

BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING: If you had income taxable as a resident and as a nonresident during the
A. Expenses of transportation, but not to and from work. year, you must file as a part-year resident. Part-year residents compute the
B. Expenses of travel, meals and lodging while away from home amount of their tax on Schedule TC. Complete the form using the
overnight on business for an employer. instructions on the Schedule TC and the resident and nonresident
C. Expenses incurred as an “outside salesperson” away from the Instructions.
employer's place of business. This does not include driver-salesperson
whose primary duty is service and delivery. Income is allocated according to the residency status for each item of
D. Expenses reimbursed by employer from an expense account or income. Use the Wages and Excludible Wages Schedule (Attachment 2) to
other arrangement if included in gross earnings. report wages from all employers. If taxpayer or spouse worked both in and
NOTE: Business expenses claimed on line 4 of federal Form 2106 outside of Battle Creek for any employer when a nonresident during the
are not allowed unless taxpayer qualifies as an outside year, use the Part-year Resident Wage allocation instructions for residents
salesperson. Complete the Employee Business Expense and nonresidents as a guide to allocate wages. Use the Excluded Wages
Deduction worksheet, Form BC-2106, to support the claimed and Tax Withheld Schedule on page 2 to report excluded wages and Battle
Employee Business Expense deduction. Creek tax withheld. Schedule TC is available on the city website:
www.battlecreekmi.gov under Income Tax Forms, Individual Returns.
Line 4 – Moving Expenses Moving expenses for moving into the
Battle Creek area are deductible to the same extent deductible under Sch. TC, Line 20a – Losses transferred between columns C and D If
the Internal Revenue Code. Moving must be related to starting work in Schedule TC, line 20a, column C reports a resident loss and line 20a of
a new location. Attach a copy of Moving Expense Deduction column D reports income, or vice versa, an adjustment may be made to
Worksheet, Form BC-3903, to support the claimed moving offset the loss against income in the other residence status. If line 20a,
expense deduction. column C reports a resident loss, enter the amount of the loss on line 20b,
column C, as a positive amount and in column D as a negative amount.
Line 5 – Alimony Paid Separate maintenance payments, alimony, This adjustment is limited to the amount of income in line 20a, column D. If
and principal sums payable in installments (to the extent includable in line 20a, column D reports a nonresident loss, enter the amount of the loss
the spouse's or former spouse’s adjusted gross income under the on line 20b, column D as a positive amount and in column C enter one-half
federal Internal Revenue Code) and deducted on the federal return are of the nonresident loss in column C as a negative amount. The column D
deductible. Child support is not deductible. Attach copy of federal amount of this adjustment is limited to twice the amount of income on line
Schedule 1. 20a, column C.

NOTE: The above deductions are limited to the amount claimed If line 20c, column C or column D is a negative amount, it is the net
on your federal return, except meals. The deductions are limited operating loss allowed to be carried forward in its status as a resident or
by the extent they apply to income taxable under the Battle Creek nonresident. A resident loss is allowed to be claimed as a net operating loss
Income Tax Ordinance. Part-year residents must allocate deduction against future income in either resident or nonresident status.
deductions the same way they allocate related income.
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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

A nonresident net operating loss is allowed to be claimed as a net the inception of the Battle Creek income tax ordinance that is attributed to
operating loss deduction against future nonresident income, or against the time before inception ordinance.
future resident income at one-half of the amount of the nonresident net 3. Capital loss carryover that originated prior to the taxpayer becoming a
operating loss. resident of Battle Creek are not deductible. Capital losses are allowed to the
same extent they are allowed under the Internal Revenue Code and limited
RESIDENTS to $3,000 per year. Unused net capital losses may be carried over to future
tax years. The capital loss carryover to Battle Creek may be different than
Line 1 – Wages, Salaries, Tips, Etc. The 1st & 2nd page of the the carryover for federal income tax purposes. Deferred capital gain income
federal tax return must be attached to all resident tax returns. All from installment sales and like-kind exchanges are taxable in the same
W-2 forms showing wages and Battle Creek tax withheld must be year reported on the taxpayer’s federal income tax return. Flow through
attached to page 1 of the return. income or loss from an S corporation reported on federal Sch. D is taxable.
Attach copies of federal Sch. K-1 (Form 1120S). Residents reporting
Complete the Wages and Excludible Wages Schedule to report all capital gains or losses must attach a copy of federal Schedule D.
wages and excludible wages. The total wages from line 22 of this Excluded capital gains must be explained by completing and attaching the
schedule should equal the wages reported on Form BC-1040, page 1, Exclusions and Adjustments to Capital Gains or (Losses) schedule.
line 1, column A, and the wages reported on your federal tax return,
Form 1040. Line 8 – Other Gains or (Losses) Other gains or losses are taxable to the
extent that they are taxable on the federal 1040. Other gains and losses
A resident is taxed on ALL earnings, including salary, bonus, realized while a resident are taxable regardless of where the property is
separation, and incentive payments, tips, commissions and other located, except the portion of the gain or loss on property purchased prior
compensation for services rendered — no matter where earned. For to the inception of the Battle Creek Income Tax Ordinance. Deferred other
example: Taxpayer lives in the City of Battle Creek but works in Battle gains from installment sales and like-kind exchanges are taxable in the
Creek and receives a paycheck from the home office in New York year recognized on the federal income tax return. Deferred gains must be
City: 100% of this compensation is taxable . supported by attaching a copy of federal Form 6252 and/or Form 8824.
Residents reporting other gains and losses must attach a copy of federal
If your employer did not withhold Battle Creek tax from your paycheck, Form 4797. Flow through income or loss from an S corporation reported
you are still required to file and pay tax on those wages at the resident on federal Form 4797 of a resident is taxable. Attach copies of federal
tax rate. You will also be required to make estimated tax payments if Schedule K-1 (Form 1120S). Use the Exclusions and Adjustments to Other
your employer does not withhold Battle Creek tax for you in 2021. Gains or (Losses) schedule to compute exclusions and adjustments to
Report on line 1, column B, the total excluded wages. All nontaxable other gains and losses reported on your federal income tax return.
wages must be documented on the Wages and Excludible Wages
Schedule and listed by employer on the Excluded Wages and Tax Line 9 – IRA Distributions In column A enter the IRA distributions reported
Withheld Schedule on page 2. A resident’s wages are generally not on federal Form 1040. Premature IRA distributions (Form 1099-R, box 7,
excludible. An example of excludible (nontaxable) resident wages is distribution code 1) and IRA distributions made to a decedent’s beneficiary
active military pay. other than the decedent’s spouse (Form 1099-R, box 7, distribution code 4)
are taxable. Exclude in column B, IRA distributions qualifying as retirement
Line 2 – Interest Interest is taxable the same as on the federal return benefits: IRA distributions received after age 59½ or described by Section
except for interest from U.S. Bonds, Treasury Bills and notes which 72(t)(2)(A)(iv) of the IRC and all other excludible IRA distributions. The
may be excluded. Report the amount of taxable interest income from Exclusions and Adjustments to IRA Distributions schedule is used to
federal 1040, on line 2, column A. Report on line 2, column B, document excluded IRA distributions. The conversion of a traditional IRA to
excludible interest from: U.S. Bonds and Treasury Bills and notes; a ROTH IRA is taxable to a resident (Form 1099-R, box 7, Distribution
and S corporation flow through interest income. Document excluded Code, G) unless the individual making the conversion is 59½ years old or
interest on the Excludible Interest Income schedule. older at the time of the conversion distribution.

Line 3 – Dividends Dividends are taxable the same as on the federal Line 10 – Taxable Pension Distributions Enter on line 10, column A,
return except for dividends from U.S. Bonds, Treasury Bills and notes pension and annuities reported on federal Form 1040. Excluded pension
which may be excluded. Report on line 3, column A, the total amount and retirement benefits are reported on line 10, column B and explained on
of dividend income from the federal return. Report on line 3, column B, the Exclusions and Adjustments to Pension Distributions schedule. Pension
excludible: dividends from: U.S. Bonds, Treasury Bills and notes; and and retirement benefits from the following are not taxable:
S corporation flow through dividend income. Document all excludible 1. Pension plans that define eligibility for retirement and set contribution and
dividends on the Excludible Dividend Income schedule. benefit amounts in advance;
2. Qualified retirement plans for the self-employed; Benefits from any of the
Line 4 – Taxable Refunds, Credits or Offsets NOT TAXABLE. previous plans received on account of disability or as a surviving spouse if
Exclude all. No explanation needed. the decedent qualified for the exclusion at the time of death;
3. Distributions from a 401(k) or 403(b) plan attributable to employer
Line 5 – Alimony Received Alimony received is taxable. Report on contributions or attributable to employee contributions to the extent they
line 5, columns A and C, the amount of alimony received as reported result in matching contributions by the employer;
on the federal return. 4. Benefits paid to an individual from a retirement annuity policy that
has been annuitized and paid over the life of the individual. Pension
Line 6 – Business Income All self-employment income is taxable and retirement benefits from the following are taxable:
regardless of where the business is located. Report on line 6, columns 5. Premature pension plan distributions (those received prior to qualifying
A and C, the total business income from the federal return. Attach a for retirement);
complete copy of federal Schedule C. Federal rules concerning 6. Amounts received from deferred compensation plans that let the
passive losses are applicable to losses deducted on a Battle Creek employee set the amount to be put aside and do not set retirement age or
return. requirements for years of service. These plans include, but are not limited
to, plans under IRC Sections 401(k), 457 and 403(b):
Line 7 – Capital Gain or (Loss) The Uniform City Income Tax
Ordinance follows the Internal Revenue Code regarding capital gains.
All capital gains realized while a resident are taxable regardless of
where the property is located, with the flowing exceptions:
1. Capital gains on sales of obligations of the United States and
subordinate units of government.
2. The portion of the capital gain or loss on property purchased prior to
Page 4 of 6

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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

A. Amounts received before the recipient could retire under the plan 3. Gains or losses from the sale or exchange of real or tangible personal
provisions, including amounts paid on separation, withdrawal or property located in Battle Creek.
discontinuance of the plan; 4. Net profits from the rental of real or tangible personal property located in
B. Amounts received as early retirement incentives, unless the Battle Creek.
incentives were paid from a pension trust; 5. Premature distributions from an Individual Retirement Account (IRA)
C. Benefits paid from a retirement annuity policy other than annuitized where a deduction was claimed on a current or previous year’s Battle
benefits paid over the life of the individual are taxable to the same Creek income tax return.
extent taxable under the Internal Revenue Code. Report taxable 6. Premature distributions from a pension plan attributable to work
pension and retirement income on line 10, column C. performed in Battle Creek.
7. Deferred compensation earned in Battle Creek.
Line 11 – Rental Real Estate, Royalties, S Corporations,
Partnerships, Royalties, Estates, Trust, Etc. Line 1 – Wages, Salaries, Tips, Etc.
Income reported on federal Schedule E is taxable to a resident except All wages of a nonresident are to be reported on the Wages and Excludible
for S corporation flow through income and royalty income upon which Wages Schedule. The total wages from line 15 of this schedule is the
Michigan severance tax was paid. Report Schedule E income on line amount reported on Form BC-1040, page 1, line 1, column A. The total
11, column A. Exclude S corporation flow through income and royalty wages should be the same as the wages reported on your federal tax return
income upon which Michigan severance tax was paid in column B and (Form 1040).
explain the exclusion on the Exclusions and Adjustments to Rental
Real Estate, Royalties, S corporations, Partnerships, Royalties, All W-2 forms showing income earned in Battle Creek and/or tax
Estates, Trust, Etc. worksheet. withheld for Battle Creek must be attached to the return. Report on
page 1, line 1, column B, the total excluded wages from Line 16 of the
Line 12 – Subchapter S Corporation Distributions Wages, Excludible Wages and City Tax Withheld schedule. All excluded
Enter on line 12, column B, cash or property distributions from S wages must be documented on the Wages and Excludible Wages
corporations (Schedule K-1 (1120), Part III, line 16, code D.) The Battle Schedule and listed, by employer, on the Excluded Wages and Tax
Creek Income Tax Ordinance does not recognize Subchapter S status. Withheld Schedule on Form BC-1040, page 2. On the Wages and
Distributions from an S corporation are taxable as if paid by a regular C Excludible Wages schedule, line 7, list the address of the work station
corporation as dividends. Attach copies of federal Schedule K-1 where you performed the work for the employer and on line 19, enter the
for all S corporations. reason the wages are excludible.
If you are a shareholder in a corporation that has elected to file
under Subchapter S of the Internal Revenue Code, you are not Do not use box 18 of W-2 form to report taxable wages or to allocate
required to report any flow through income from federal Schedule K-1, wages, use all wages reported on your federal return as the allocation
Part III, lines 1 through 11, nor may you deduct your share of any loss basis. A separate wage allocation must be completed for each employer.
or other deductions distributed by the corporation. Wages are normally allocated using the actual number of days or hours
worked in and outside of Battle Creek during the tax year for an employer.
Line 13 – Farm Income or (Loss) Vacation time, sick time and holidays are not included in total days worked
Profit or loss from the operation of a farm is taxable as reported on the in arriving at the wage allocation percentage. Vacation pay, holiday pay,
federal return regardless of where the farm is located. There are no sick pay, bonuses, severance pay, etc. are taxable to same extent as
exclusions. Attach a complete copy of federal Schedule F. normal earnings.

Line 14 – Unemployment Compensation NOT TAXABLE. Exclude 100% Earned in Battle Creek. All wages, salaries, tips, sick pay, bonuses,
all. No explanation needed. deferred compensation, severance pay, and other compensation (Form
W-2, boxes 1 and 8) is taxable to nonresidents who worked 100% of the
Line 15 – Social Security Benefits NOT TAXABLE. Exclude all. No time in Battle Creek.
explanation needed.
Wage Allocation. Nonresidents who performed only part of their services
Line 16 – Other Income Other income reported on the resident’s for an employer in the Battle Creek must allocate their wages. Use the
federal return is taxable except for income from recoveries related to Nonresident and Part-Year Resident Wage Allocation section of the Wages
federal itemized deductions from prior tax years. Report on this line a and Excludible Wages Schedule. Letter from employer must be attached.
net operating loss carryover from the previous tax year. Report
exclusions and adjustments on page 2, using the Exclusions and Wage Allocations on Commissions, Etc. A nonresident salesperson paid
Adjustments to Other Income schedule. on a commission basis or other results achieved should allocate wages
based on commissions received or other results achieved attributable to
Line 17 – Total Additions Add lines 2 though 16. efforts expended in Battle Creek. A nonresident insurance salesperson paid
sales commissions and renewal commissions should allocate compensation
Line 18 – Total Income Add lines 1 through 16 of each column and on the following basis: Allocate commissions from life, health, accident and
enter amounts on line 18. vehicle (auto) insurance based on the location (residence) of the purchaser.
Allocate commissions from group insurance based on the location of the
Line 19 – Deductions Enter amount from Deductions schedule, page group. Allocate commissions from fire and casualty insurance based on the
2, line 7. location of the risk insured.

NONRESIDENTS Line 2 – Interest Non-business interest income of a nonresident is not
taxable. Exclude all non-business interest income. No explanation needed.
NONRESIDENT INCOME SUBJECT TO TAX: Interest income that is business income from business activity in Battle
1. Compensation for work done or services performed in Battle Creek, Creek is taxable and must be reported. Attach a schedule showing source
which includes, but is not limited to, the following: salaries, wages, and computation of taxable and nontaxable interest income.
bonuses, commissions, fees, tips, incentive payments, severance pay,
vacation pay and sick pay. Line 3 – Dividends NOT TAXABLE. Exclude all dividend income. No
2. Net profits from the operation of an unincorporated business, explanation needed.
profession or other activity attributable to business activity conducted
in Battle Creek, whether or not such business is located in Battle Line 4 – Taxable Refunds, Credits or Offsets NOT TAXABLE. Exclude
Creek. This includes business interest income from business activity in all. No explanation needed.
Battle Creek.

Page 5 of 6

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2020 BATTLE CREEK FORM BC-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 5 – Alimony Received NOT TAXABLE. Exclude all. No A nonresident remaining employed by the particular employer in Battle
explanation needed. Creek may not exclude amounts received from deferred compensation
plans that let the employee set the amount to be put aside and do not set
Line 6 – Profit or (Loss) from a Business, Etc. retirement age or requirements for years of service. These plans include,
Profit or loss from the operation of a business or profession is but are not limited to, plans under Sections 401(k), 457 and 403(b) of the
taxable to the extent it results from work done, services rendered or Internal Revenue Code (IRC): Amounts received as early retirement
other business activities conducted in Battle Creek. Report on page 1, incentives, unless the incentives were paid from a pension trust. See Line
line 6, column A, business income reported taxable on your federal 10 under “Residents” for additional information on nontaxable pension and
return. The Exclusions and Adjustments to Business Income schedule retirement benefits. Excludible pension distributions are listed on the
is used to exclude business income. The total excluded business Exclusions and Adjustments to Pension Income schedule. Enter the total
income from line 5 of this schedule is also entered on page 1, line 6, excluded pension distributions on the last line of the schedule and also
column B. If a business operates both in and outside of Battle Creek, enter the amount on page 1, line 10, column B.
the taxable profit or loss is determined using the three factor Business
Allocation Formula. Where no work is done, services rendered or other Line 11 – Rental Real Estate , Royalties, Partnerships, S Corporations,
business activity is conducted in Battle Creek, the profit or loss is Estates, Trusts, Etc.
entirely excluded. Complete the Exclusions and Adjustments to All income reported on the federal Schedule E that comes from business
Business Income schedule to exclude profit or loss from the operation activity in Battle Creek or property located in Battle Creek is taxable to a
of a business. A Battle Creek net operating loss carryover from the nonresident except for flow through income from an S Corporation and
previous tax year is reported on page 1, line 16, column C. See income received from an estate or trust. Explain all exclusions on the
instructions for line 16. Exclusions and Adjustments to Income from Rental Real Estate, Royalties,
Partnerships, S Corporations, Trusts, Etc. worksheet. On line 6 of this
Line 7 – Capital Gains or (Losses) schedule enter the total exclusions and adjustments; enter also on page 1,
Capital gains or losses of a nonresident are included in taxable income line 11, column C.
to the extent the gains or losses are from property located in Battle
Creek. Capital losses from property located in Battle Creek are allowed Line 12 – Subchapter S Corporation Distributions
to the same extent they are allowed under the Internal Revenue Code. This line is not used on a nonresident return.
Unused capital losses may be carried over to future tax years. The
capital loss carryover for Battle Creek may be different than the Line 13 – Farm Income or (Loss)
carryover for federal income tax purposes. Deferred capital gain A nonresident’s profit or loss from a farm is included in Battle Creek income
income from installment sales and like-kind exchange of property to the extent the profit or loss results from work done, services rendered or
located in Battle Creek are taxable in the year recognized on the other activities conducted in Battle Creek. The portion of the profit or loss
taxpayer’s federal income tax return. Flow through income or loss from reported on the Battle Creek return is determined by use of the three factor
an S corporation reported on a nonresident’s federal Schedule D is Farm Allocation Percentage formula. Where no work is done, services
excluded on the Exclusions and Adjustments to Capital Gains or rendered or other business activity is conducted in Battle Creek, the entire
(Losses) schedule Attach copies of federal Schedule K-1 (Form farm profit or loss is excluded, using the Exclusions and Adjustments to
1120S). Use the Exclusions and Adjustments to Capital Gains or Farm Income schedule. Sales of crops at a farmer’s market or produce
(Losses) schedule to compute exclusions and adjustments to capital stand in Battle Creek is business activity, and subjects the farm to Battle
gains. Creek income tax.
NOTE: the Exclusions and Adjustments schedule to exclude the
capital loss A common error on a nonresident return is failure to Line 14 – Unemployment Compensation
complete carryover reported on the taxpayer’s federal income tax NOT TAXABLE. Exclude all. No explanation needed.
return.
Line 15 – Social Security Benefits
Line 8 – Other Gains or (Losses) NOT TAXABLE. Exclude all. No explanation needed.
A nonresident’s other gains and losses are included in taxable income
to the extent the gains or losses are from property located in Battle Line 16 – Other Income
Creek. Deferred other gains and losses from installment sales and Other income is taxable if it is from work performed or other activities
like-kind exchanges of property located in Battle Creek are taxable in conducted in Battle Creek. Use the Exclusions and Adjustments to Other
the year recognized on the taxpayer’s federal income tax return. Income schedule to document exclusions and adjustments. Report on this
Deferred other gains must be supported by attaching a copy of federal line a Battle Creek-related net operating loss carryover from the previous
Form 6252 and/or Form 8824. Flow through income or loss from an S tax year.
corporation reported on federal Form 4797 is excluded on the
Exclusions and Adjustments to Other Gains and (Losses) schedule. Line 17 – Total Additions
Attach copies of federal Schedule K-1 (Form 1120S). Nonresidents Add lines 2 though 16.
reporting other gains and losses must attach a copy of federal Form
4797. Use the Exclusions and Adjustments to Other Gains and Losses Line 18 – Total Income
schedule to compute exclusions and adjustments to other gains and Add lines 1 through 16 of each column and enter amounts on line 18.
losses reported on the federal income tax return. On line 4 of the
schedule enter the total excluded other gains or losses and also enter Line 19 – Total Deductions
this total on page 1, line 8, column B. Enter amount from Deductions schedule, page 2, line 7. A nonresident’s
deductions are limited by the extent they relate to income taxable under the
Line 9 – IRA Distributions Battle Creek Income Tax Ordinance. Nonresidents must allocate deductions
That portion of a premature IRA distribution that was deducted from the same way related income is allocated. See Deductions schedule (page
Battle Creek taxable income in the current or a prior tax year (reported 2 instructions) for a list of allowable deductions.
on Form 1099-R, box 7, distribution code 1) are taxable to a
nonresident. IRA distributions received after age 59½ or described by
Section 72(t)(2)(A)(iv) of the IRC are not taxable.

Line 10 – Taxable Pension Distributions
Premature pension plan distributions (those received by a nonresident
prior to qualifying for retirement) are taxable to the same extent the
normal wages from the employer are taxable.

Page 6 of 6

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BC-1040 BATTLE CREEK 2020 20MI-BCK1
INDIVIDUAL RETURN DUE April 30, 2021
Taxpayer's SSN Taxpayer's first name and initial Last name RESIDENCE STATUS
Resident Nonresident Part- year
resident
Spouse's SSN If Joint return, spouse's first name and initial Last name Part-year resident - dates of residency (mm/dd/yyyy)
From
Mark (X) box if deceased Present home address (Number and street) Apt. no. To
Taxpayer Spouse FILING STATUS
Enter date of death on page 2, right Address line 2 (P.O. Box address for mailing use only) Single Married filing jointly
side of the signature area
Mark box (X) below if form attached City, town or post office State Zip code Married filing separately. Enter spouse's SSN in
Spouse's SSN box and Spouse's full name here.
Federal Form 1310
Foreign country name Foreign province/county Foreign postal code
Itemized deductions on your
Federal tax return for 2020 Spouse's full name if married filing separately
ROUND ALL FIGURES TO NEAREST DOLLAR Column A Column B Column C
INCOME (Drop amounts under $0.50 and increase Federal Return Data Exclusions/Adjustments Taxable Income
amounts from $0.50 to $0.99 to next dollar)
1. Wages, salaries, tips, etc. (W-2 forms must be attached) 1. .00 .00 .00
ATTACH 2. Taxable interest 2.
W-2 .00 .00 .00
FORMS 3. Ordinary dividends 3. .00 .00 .00
HERE
4. Taxable refunds, credits or offsets of state and local income taxes 4. .00 .00 NOT TAXABLE
5. Alimony received 5. .00 .00 .00
6. Business income or (loss) (Attach copy of federal Schedule C) 6. .00 .00 .00
7. Capital gain or (loss) 7a. Mark if federal
(Attach copy of fed. Sch. D) Sch. D not required 7. .00 .00 .00
ATTACH 8. Other gains or (losses) (Attach copy of federal Form 4797) 8. .00 .00 .00
COPY OF 9. Taxable IRA distributions (Attach copy of Form(s) 1099-R) 9. .00 .00 .00
PAGE 1
& 2 OF 10. Taxable pensions and annuities (Attach copy of Form(s) 1099-R) 10. .00 .00 .00
FEDERAL
RETURN 11. Rental real estate, royalties, partnerships, S corporations,
trusts, etc. (Attach copy of federal Schedule E 11. .00 .00 .00
12. Subchapter S corporation distributions (Attach federal Sch K-1) 12. NOT APPLICABLE .00 .00
13. Farm income or (loss) (Attach copy of federal Schedule F) 13. .00 .00 .00
14. Unemployment compensation 14. .00 .00 NOT TAXABLE
15. Social security benefits 15. .00 .00 NOT TAXABLE
16. Other income (Attach statement listing type and amount) 16. .00 .00 .00
17. Total additions (Add lines 2 through 16) 17. .00 .00 .00
18. Total income (Add lines 1 through 16) 18. .00 .00 .00
Round all 19. Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7) 19. .00
figures to
the 20. Total income after deductions (Subtract line 19 from line 18) 20. .00
nearest
dollar 21. Exemptions number by $750 and enter on line 21b) 21a 21b. .00
(Enter the total exemptions, from Form BC-1040, page 2, box 1h, in line 21a and multiply this

22. Total income subject to tax (Subtract line 21b from line 20) 22. .00
(Multiply line 22 by Battle Creek resident tax rate of 1% (0.01) or nonresident tax rate of 0.5%
23. Tax rate (0.005) and enter tax on line 23b, or if using Schedule TC to compute tax, check box 23a and enter
tax from Schedule TC, line 23d) 23a. 23b. .00
Battle Creek tax withheld Other tax payments (est, ext, cr fwd, Credit for tax paid to another city
24. Payments partnership & taxoption corp)
and credits 24a. 24b. 24c. 24d. .00
Interest and penalty for: failure to make Interest Penalty
25. estimated tax payments, underpayment
ENCLOSE of estimated tax, or late payment of tax 25a. 25b. 25c. .00
CHECK 26. Amount you owe (Add lines 23b and 25c, and subtract line 24) MAKE CHECK OR MONEY ORDER PAY WITH 26. .00
OR TAX DUE PAYABLE TO: CITY OF BATTLE CREEK, OR TO PAY WITH A DIRECT WITHDRAWAL mark (X) pay RETURN
MONEY tax due, line 31b, and complete lines 31c, d & e (please allow approx. 8 weeks to process)
ORDER OVERPAYMENT 27. Tax overpayment (Subtract lines 23b and 25c from line 24d; choose overpayment options on lines 28 - 30) 27. .00
United Way City of Battle Creek Other
28. Donation Total
28a. 28b. 28c. donation 28d. .00
29. Amount of overpayment credited forward to 2021 Amount of credit to 2021 >> 29. .00
Amount of overpayment refunded (Line 27 less lines 28d and 29) (For refund to be directly deposited to
30. your bank account mark refund box, line 31a, and complete line 31c, d & e) Refund amount >> 30. .00
31a. Refund 31c. Routing
Direct deposit refund or (direct deposit) number
direct withdrawal payment
31. (Mark (X) appropriate box 31b. Pay tax due 31d. Account
31a or 31b and complete (direct withdrawal) number
lines 31c, 31d, and 31e) 31e. Account Type: Checking Savings

MAIL TAX DUE RETURNS TO: BATTLE CREEK INCOME TAX DEPARTMENT, PO BOX 1657, BATTLE CREEK, MI 49016-1657
MAIL REFUND, CREDIT FORWARD AND NO TAX DUE RETURNS TO: BATTLE CREEK INCOME TAX DEPARTMENT, PO BOX 1657, BATTLE CREEK, MI 49016-1657

- 10 -

                                                         Taxpayer's  name                                                                                          Taxpayer's  SSN
 BC 1040, PAGE 2                                                                                                                                                                                                            20 MI-BCK2 
 EXEMPTIONS                                             Date of birth (mm/dd/yyyy)                     Regular           65 or over   Blind                               Deaf       Disabled 
 SCHEDULE                                    1a. You                                                                                                                                                 1e. Enter the number of boxes 
                                                                                                       ü                                                                                                   checked on lines 1a and 1b
                                             1b. Spouse 
 1d. List Dependents                         1c.        Check box if you can be claimed as a dependent on another person's tax return 
  #                               First Name             Last Name                                     Social Security  Number      Relationship                                  Date of Birth      1f. Enter the number of  
                                                                                                                                                                                                          dependent children listed  
  1.                                                                                                                                                                                                      on line 1d
  2.
  3.                                                                                                                                                                                                 1g. Enter the number of  
  4.                                                                                                                                                                                                      other dependents listed  
                                                                                                                                                                                                          on line 1d
  5.
  6.                                                                                                                                                                                                 1h. Total exemptions (Add  
  7.                                                                                                                                                                                                       lines 1e, 1f and 1g; 
                                                                                                                                                                                                           enter here and also on   
  8.                                                                                                                                                                                                       page 1, line 21a)
 EXCLUDED WAGES AND TAX WITHHELD SCHEDULE (See instructions. Resident wages generally not excluded) 
W2   COL. A                       COLUMN B                                COLUMN C                             COLUMN D                                                                         COLUMN E                     COLUMN F 
  #                               SOCIAL SECURITY NUMBER EMPLOYER'S ID NUMBER                          EXCLUDED WAGES                                                                BC TAX WITHHELD                        LOCALITY NAME 
     T or S                       (Form W2, box a)                        (Form W2, box b)             (Attach Excluded Wages Sch)                                                   (Form W2, box 19)                       (Form W2, box 20)
                                                                                                                                      .00                         ATTACH  W-2 FORMS  
  1.                                                                                                                                                               FAILURE  TO                                    .00
  2.                                                                                                                                  .00                         TO PAGE 1 WILL                                  .00
  3.                                                                                                                                  .00 DELAY  PROCESSING                                                       .00
                                                                                                                                                                  OF  RETURN. 
  4.                                                                                                                                  .00                                                                         .00
                                                                                                                                                                   WAGE  
  5.                                                                                                                                  .00                         INFORMATION                                     .00
  6.                                                                                                                                  .00                         STATEMENTS                                      .00
                                                                                                                                                                  PRINTED  FROM  TAX 
  7.                                                                                                                                  .00                         PREPARATION                                     .00
  8.                                                                                                                                  .00                         SOFTWARE  ARE                                   .00
                                                                                                                                                                  NOT  ACCEPTABLE.
  9.                                                                                                                                  .00                                                                         .00
10.                                                                                                                                   .00                                                                         .00
11.  Totals (Enter here and on page 1; part-yr residents on Sch TC)                                                                   .00 < Enter on pg 1, ln 1 col B                                             .00  < Enter on pg 1, line 24a 
 DEDUCTIONS SCHEDULE (See instructions; deductions allocated on the same basis as related income)                                                                                                                 DEDUCTIONS 
 1.   IRA deduction  (Attach copy of Schedule 1 of federal return & evidence of payment)                                                                                                         1.                                    .00
 2.   Self-employed SEP, SIMPLE and qualified plans  (Attach copy of Schedule 1 of federal return)                                                                                              2.                                     .00
 3.   Employee business expenses  (See instructions and attach copy of CF-2106 and detailed list)                                                                                               3                                      .00
 4.   Moving expenses  (Into Battle Creek area only)  (Attach copy of federal Form 3903)                                                                                                        4.                                     .00
 5.   Alimony paid  (DO NOT INCLUDE CHILD SUPPORT.  Attach copy of Schedule 1 of federal return)                                                                                                5.                                     .00
 6.   Renaissance Zone deduction  (Attach Schedule RZ OF 1040)                                                                                                                                  6 .                                    .00
 7.  Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19)                                                                                                      7.                                     .00
 ADDRESS SCHEDULE (Where taxpayer (T), spouse (S) or both (B) resided during year and dates of residency)
  MARK                            List all residence (domicile) addresses (Include city, state & zip code). Start with the address used on last year's return. If the address on page 1 of  this                  FROM              TO 
                                  return  is  the  same  as  listed  on  last  year's  return,  print  "Same."  If  no  return  filed  last  year,  list  reason. 
  T, S, B                                                                                                                                                         Continue  listing  this  tax  year's  residence MONTH  DAY 
                                  addresses. If address listed on page 1 of this return is in care of another person, enter current residence (domicile) address.                                                            MONTH  DAY 

 THIRD PARTY DESIGNEE
 Do you want to allow another person to discuss this return with the Income Tax Office?                                  Yes, complete the following                                 No
 Designee's                                                                                                                     Phone                                                 Personal Identification 
 Name                                                                                                                           No.                                                   Number (PIN)
                                  Under the penalty of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief it is true, 
                                  correct and complete. If I am a resident claiming a credit for taxes paid to another city, I acknowledge and consent to the City's verification of unrefunded payment to that city. 
                                  If prepared by a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge. 
                                   TAXPAYER'S  SIGNATURE  - If joint return,  both  spouses  must sign  Date  (MM/DD/YY)        Taxpayer's  occupation                             Daytime  phone  number                    If deceased,  date  of death 
 SIGN  
 HERE 
           ===>  SPOUSE'S SIGNATURE                                                                     Date  (MM/DD/YY)        Spouse's occupation                                Daytime  phone  number                    If deceased,  date  of death 

                                   SIGNATURE  OF PREPARER  OTHER  THAN  TAXPAYER                        Date  (MM/DD/YY)        PTIN,  EIN or SSN                                     Preparer's phone number 

                                   FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE                                                                                                                   NACTP 
            PREPARER'S  SIGNATURE                                                                                                                                                                                  software 
                                                                                                                                                                                                                   number

- 11 -

 Taxpayer's name                                                                 Taxpayer's SSN 
                                                                                                                                   2020 BATTLE CREEK
SCHEDULE TC, PART-YEAR RESIDENT TAX CALCULATION -  BC-1040, PAGE 1, LINES 23a AND 23b                                                                           Attachment 1
 A part-year resident is required to complete and attach this schedule to the Battle Creek return 
 1. Box A to report dates of residency of the taxpayer and spouse during the tax year. 
 2. Box B to report the former address of the taxpayer and spouse. 
 3. Column A to report all income from their federal income tax return. 
 4. Column B to report all income taxable on their federal return that is not taxable to Battle Creek. 
 5. Column C to report income taxable as a resident and compute tax due on this income at the resident tax rate. 
 6. Column D to report income taxable as a nonresident and compute tax due on this income at the nonresident tax rate.
 A. PART-YEAR RESIDENCY PERIOD                                    From                     To        B. PART-YEAR RESIDENT'S FORMER ADDRESS 
 Taxpayer                                                                                            Taxpayer 
 Spouse                                                                                              Spouse 
                                                                                Column A                                  Column B      Column C                Column D 
 INCOME                                                                         Federal Return Data Exclusions and Adjustments          Taxable Resident Income Taxable Nonresident Income
 1.   Wages, salaries, tips, etc. (Attach Form(s) W-2)       1.                           .00                                      .00           .00                        .00
 2.   Taxable interest                                       2.                           .00                                      .00           .00            NOT TAXABLE 
 3.   Ordinary dividends                                     3.                           .00                                      .00           .00            NOT TAXABLE 
 4.   Taxable refunds, credits or offsets                    4.                           .00                                      .00  NOT APPLICABLE          NOT TAXABLE 
 5.   Alimony received                                       5.                           .00                                      .00           .00                        .00
 6.   Business income or (loss) (Attach copy of fed. Sch. C) 6.                           .00                                      .00           .00                        .00
 7. Capital gain or (loss)         7a. Mark if Sch D         7b.                          .00                                      .00           .00                        .00
    (Att. copy of Sch. D)                  not required 
 8.   Other gains or (losses)  (Attach copy of Form 4797)    8.                           .00                                      .00           .00                        .00
 9.   Taxable IRA distributions                              9.                           .00                                      .00           .00                        .00
 10. Taxable pensions and annuities  (Attach Form 1099-R)    10.                          .00                                      .00           .00                        .00
 11. Rental real estate, royalties, partnerships, S corps,   11.                          .00                                      .00           .00                        .00
    trusts, etc.      (Attach copy of federal Schedule E) 

 12. Subchapter S corporation distributions                  12.                          .00                                      .00           .00                        .00
    (Attach federal Schedule K-1) 
 13. Farm income or (loss) (Attach copy of federal Sch. F)   13.                          .00                                      .00           .00                        .00
 14. Unemployment compensation                               14.                          .00                                      .00  NOT APPLICABLE          NOT TAXABLE 
 15. Social security benefits                                15.                          .00                                      .00  NOT APPLICABLE          NOT TAXABLE 
 16. Other income (Attach statement listing type and amount) 16.                          .00                                      .00           .00                        .00
 17. Total additions  (Add lines 2 through 16)               17.                          .00                                      .00           .00                        .00
 18. Total income (Add lines 1 through 16)                   18.                          .00                                      .00           .00                        .00
 DEDUCTIONS SCHEDULE  See instructions.  Deductions must be allocated on the same basis as related income. 

      1. IRA deduction  (Attach copy of federal              1.                           .00                                      .00           .00                        .00
         Schedule 1 & evidence of payment)

      2. Self-employed SEP, SIMPLE and qualified             2.                           .00                                      .00           .00                        .00
         plans  (Attach copy of federal Schedule 1)

      3. Employee business expenses  (See instructions       3.                                                                                  .00                        .00
         & attach copy of federal Form 2106) 

      4. Moving expenses  (Into Battle Creek area            4.                           .00                                      .00           .00                        .00
         only)  (Attach copy of federal form 3903)

      5. Alimony paid  (DO NOT INCLUDE CHILD                 5.                           .00                                      .00           .00                        .00
         SUPPORT).  (Attach copy of federal Schedule 1) 
      6. Renaissance Zone deduction  (Attach Sch. RZ)        6.                                                                                  .00                        .00
 19.               Total deductions (Add lines 1 through 6)                                                                        19.           .00                        .00
 20a.             Total income after deductions (Subtract line 19 from line 18)                                                    20a.          .00                        .00
 20b. Losses transferred between columns C and D (If line 20a is a loss in either column C or D, see instructions)                 20b.          .00                        .00
 20c. Total income after adjustment (Line 20a less line 20b)                                                                       20c.          .00                        .00
                  (Enter the number of exemptions from Form BC-1040, page 2, box 1h, on line 21a;                            21a.  21b.          .00
                  multiply line 21a by $750; and enter the result on line 21b)
 21. Exemptions 
                  (If the amount on line 21b exceeds the amount of resident income on line 20c, 
                  enter unused portion (line 21b less line 20c) on line 21c)                                                       21c.                                     .00
 22a.             Total income subject to tax as a resident (Subtract line 21b from line 20c; if zero or less,enter zero)          22a.          .00
 22b.             Total income subject to tax as a nonresident (Subtract line 21c from line 20c; if zero or less,enter zero)       22b.                                     .00
 23a. Tax at nonresident rate                  (MULTIPLY LINE 22a BY 1.0% (0.01), THE RESIDENT TAX RATE)                           23a.          .00
 23b. Tax at nonresident rate                  (MULTIPLY LINE 22b BY 0.5% (0.005), THE NONRESIDENT TAX RATE)                       23b.                                     .00
 23c. Total tax (Add lines 23a and 23b)        (ENTER HERE AND ON FORM BC-1040, PAGE 1, LINE 23b,                                  23c. 
                                               AND PLACE A MARK (x) IN BOX 23a OF FORM BC-1040)                                                  .00

- 12 -

Taxpayer's name Taxpayer's SSN
2020 Battle Creek BC-COV
NON-RESIDENT Wage Allocation - 2020 Tax Year
Stay at Home Order Implications - must be completed for each employer for which you are allocating wages. Revised 10/27/2020
ALLOCATION TEST WORKSHEET
Check the box(es) below that apply.
1. Were you laid off during the stay at home order and did you collect unemployment? 1. Yes No If Yes, enter dates From To
2. Were you paid by your employer but did not work by remote? 2. Yes No If Yes, enter dates From To
3. Were you paid by your employer and only answered occasional e-mails, had 3. Yes No If Yes, enter dates From To
occasional work-related phone conversations and/or were on call?
4. Did you work by remote from your home outside of the taxing City for hours 4. Yes No If Yes, enter dates From To
approximating your regular shift?
Did you answer No You cannot allocate your wages as a non-resident. *please see explanation below
5. Yes to question Wage allocation is allowed to the extent that you worked remotely not including any sick/Vacation you may have taken. Use the wages
4? Yes and excludible wage schedule to calculate the exclusion based only on the dates shown on line 4. A signed copy of this worksheet
must be attached to your return or your wage allocation will be disallowed. See below for additional support that may be required.

Under the penalty of perjury, I declare that I have examined this form, and to the best of my knowledge and belief it is true, correct and complete. If prepared by
a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge. I understand that this information will
be verified with my employer.

Employee Signature Date (MM/DD/YY) Taxpayer's occupation Daytime phone number
SIGN
HERE
===>

Explanation of why questions 1 to 3 are not part of the allocation.
1) Days out of work are not considered to be days worked. Unemployment compensation is not taxable and is not reported on your W-2.

2) No wage allocation is allowed, because days at home are not considered to be days worked. These days fall under the same category as vacation/sick time.

3) No wage allocation allowed unless taxpayer was called in (i.e. worked by remote for hours approximating their regular shift). This appears to fall under many City Regulations as follows: The mere fact
that a non-resident employee is subject to call at any time does not permit the allocation of compensation on a seven day per week basis. The mere fact that a non-resident employee is compensated on a
seven day per week salary basis, when he does not in fact perform work or render services seven days per week, does not permit the allocation of compensation on a seven day per week basis. The mere
fact that a non-resident employee takes work home does not permit the allocation of compensation.

- 13 -

 Taxpayer's name                                                              Taxpayer's SSN 
                                                                                                                            2020 BATTLE CREEK
 WAGES AND EXCLUDABLE WAGES SCHEDULE - BC-1040, PAGE 1, LINE 1, COLUMN B                                                                                             Attachment 2
 All W-2 forms must be attached to page 1 and a letter from your employer must be included on the return. 
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 1) such as: wages received as a household employee for which you did not receive a 
W-2; tips reported on federal Form 4137; taxable dependent  care benefits; employer-provided adoption benefits; scholarship and fellowship grants not  reported on Form W-2; disability pensions shown 
on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions  from a retirement plan shown on Form 1099-R from excess salary deferrals 
and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2. Use this form to calculate excludable (nontaxable) wages included in total 
wages reported on your federal tax return (Form 1040, line 1). Excludable wages for each employer are also reported on Form BC-1040, page 2, Excluded Wages and Tax Withheld Schedule and the 
total amount of excludable wages is reported on Form BC-1040, page 1, line 1, column B .
            WAGES,  ETC.                     Employer (or source) 1             Employer (or source) 2                 Employer (or source) 3                   Employer (or source) 4 
 1. Employer's ID number (W-2, box b) 
    or source's ID number if available
 2. Employer's name (Form W-2,  
    box c) or source's name
 3.  SSN from Form W-2, box a
 4. Enter T for taxpayer or S for spouse
 5. Dates of employment during tax year From To                                 From         To                        From To                                  From To
 6. Mark (X) box If you work at multiple 
    locations in and out of Battle Creek 
    Address of work station (Where you 
    actually work, not address on Form 
 7. W-2 unless you work there: include 
    street number and street name, city, 
    state and ZIP code; if line 6 is 
    checked enter primary work location
 8. Wages, tips, other compensation 
    (Form W-2, box 1)

 9. Wages not included in Form W-2, 
    box 1 (See instructions) 
 10. Code for wage type reported on line 9 
NONRESIDENT  WAGE  ALLOCATION                Employer (or source) 1             Employer (or source) 2                 Employer (or source) 3                   Employer (or source) 4 
 For use by nonresidents or part-year residents who worked both in and outside of the Battle Creek for the employer while a nonresident. Part- year residents working both in and out while 
 a nonresident must use the wage allocation to determine wages earned in Battle Creek while a nonresident (use only wages and days worked while a nonresident for computations) 
 Nonresidents working all of their work time for an employer in Battle Creek should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
    Enter actual number of days or hours 
 11. on job for employer during period (Do 
    not include weekends you didn't work)
    Vacation, holiday and sick days or  
 12. hours included in line 11, only if work 
    performed in & outside Battle Creek
 13. Actual number of days or hours 
    worked  (Line 11 less line 12)
 14. Enter actual number of days or 
    hours worked in Battle Creek
    Percentage of days or hours worked 
 15. in Battle Creek (Line 14 divided by                                  %                                     %                             %                                        %
    line 13, default is 100%; extend 3 
    places; e.g. 88.725%)
    Wages earned in Battle Creek (Total 
 16. of lines 8 & 9 multiplied by line 15; 
    part-year res use only the portion of 
    wages earned while a nonres)
      EXCLUDABLE  WAGES                      Employer (or source) 1             Employer (or source) 2                 Employer (or source) 3                   Employer (or source) 4 
    Enter nonresident excludable 
 17. wages (Total of lines 8 and 9 less 
    line 16)
 18. Enter resident excludable wages
    Enter reason excludable wages 
 19. reported on lines 17 and/or 18 are 
    not taxable by Battle Creek
    Total excludable wages (Line 17 plus 
 20. line 18; Enter here and on BC-1040, 
    page 2 Excluded Wages schedule)
 21. Total taxable wages (Line 8 plus 
    line 9 less line 20)
    Total wages (Add lines 8 and 9 for all employers and other sources; must 
 22. equal amount reported on Form BC-1040, page 1, line 1, column A; Part-year 
    residents must equal amount reported on Schedule TC, line 1, column A)
 23. Total excludable wages from all employers and other sources (Add line 20 for all columns; enter here and also on  
    Form BC-1040, page 1, line 1, column B; Part-year residents enter here and on Schedule TC, line 1, column B)
 24. Total taxable wages from all employers and other sources (Line 22 less line 23); enter here and also on Form BC-1040, page 1, line 1, column C; part-year  
    residents enter here and allocate on Schedule TC, line 1, between columns C and D)
     FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN.

- 14 -

 Taxpayer's name                                                                   Taxpayer's SSN
                                                                                                            2020 BATTLE CREEK
 EXCLUDABLE INTEREST INCOME - BC-1040, PAGE 1, LINE 2, COLUMN B                                                                                                        Attachment 3
 Nonbusiness interest income of a nonresident individual is totally excluded
 1.   Interest from federal obligations                                                                                                                                                  .00
 2.   Interest from Subchapter S corporations (Attach Schedule K-1)                                                                                                                      .00
 3.   Other excludable interest income (Attach detailed explanation)                                                                                                                     .00
 4.   Excludable interest income (Add lines 1, 2 and 3; enter total here and on page 1, line 2, column B; part-year residents see line 5)                                                .00
 5.   Part-year residents enter total from line 4 plus total interest received while a nonresident on Schedule TC, line 2, column B (Lines 1, 2 and 3 should report only interest received while a resident) 

 EXCLUDABLE DIVIDEND INCOME - BC-1040, PAGE 1, LINE 3, COLUMN B                                                                                                        Attachment 4
 Dividend income of a nonresident individual is totally excluded
 1.   Dividends from federal obligations                                                                                                                                                 .00
 2.   Dividends from Subchapter S corporations (Attach Schedule K-1)                                                                                                                     .00
 3.   Other excludable dividend income (Attach detailed explanation)                                                                                                                     .00
 4.   Excludable dividend income (Add lines 1, 2 and 3; enter total here and on page 1, line 3, column B; part-year residents see line 5)                                                .00
 5.   Part-year residents enter total from line 4 plus total dividends received while a nonresident on Schedule TC, line 2, col. B (Lines 1, 2 and 3 should report only dividends received while a resident) 

 EXCLUSIONS AND ADJUSTMENTS TO BUSINESS INCOME OR (LOSS) - BC-1040, PAGE1, LINE 6, COLUMN B                                                                            Attachment 5
 Nonresidents and part-year residents use this schedule to compute excludable business income reported on federal 
 Schedule C that is from business activity outside of Battle Creek while a nonresident 
 Attach a copy of each Federal Schedule C.  Attach a separate Business Allocation Formula calculation for each separate federal Schedule C if 
 allocating income of a business. 
 Note:  In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used. 
 Note:  If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation. 
 Note:  Net operating loss from prior year is reported on Line 16, Other income.
 BUSINESS INCOME                                                                                                                          BUSINESS #1                  BUSINESS #2
 1.   Net profit (or loss) from business or profession                                                                                             .00                                   .00
 2. Business allocation percentage (For each separate business compute the business allocation percentage using the Business                              %                                                  %
    allocation Formula below and enter it here)
 3.   Allocated net profit (loss) (For each column, multiply line 1 by line 2)                                                                     .00                                   .00
 4.   Excludable net profit (loss) (For each column, subtract line 3 from line 1)                                                                  .00                                   .00
 5. Total excludable net profit (loss) (Add amounts on line 4 of each column; enter here and on Form BC-1040, page 1, line 6, column B, or for part-year residents, on                   .00
    Schedule TC, line 6, column B)

 BUSINESS #1 DBA:  
                                                                                                 COLUMN 1                                 COLUMN 2 
 BUSINESS ALLOCATION FORMULA WORKSHEET                                                           EVERYWHERE                               IN BATTLE CREEK              COLUMN 3 
                                                                                                                                                                       PERCENTAGE 
 1.   Average net book value of real and tangible personal property                                         .00                                    .00                 (Column 2 divided 
                                                                                                                                                                       by column 1)
 2.   Gross rents paid on real property multiplied by 8                                                     .00                                    .00
 3.   Total property                                                                                        .00                                    .00                                                       %
 4.   Total wages, salaries and other compensation of all employees                                         .00                                    .00                                                       %
 5.   Gross receipts from sales made or services rendered                                                   .00                                    .00                                                       %
 6.   Total percentages  (Add the percentages computed in column 3)                                                                                                                                          %
 7.   Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                                             %

 BUSINESS #2 DBA:  
                                                                                                 COLUMN 1                                 COLUMN 2 
 BUSINESS ALLOCATION FORMULA WORKSHEET                                                           EVERYWHERE                               IN BATTLE CREEK              COLUMN 3 
                                                                                                                                                                       PERCENTAGE 
 1.   Average net book value of real and tangible personal property                                         .00                                    .00                 (Column 2 divided 
                                                                                                                                                                       by column 1)
 2.   Gross rents paid on real property multiplied by 8                                                     .00                                    .00
 3.   Total property                                                                                        .00                                    .00                                                       %
 4.   Total wages, salaries and other compensation of all employees                                         .00                                    .00                                                       %
 5.   Gross receipts from sales made or services rendered                                                   .00                                    .00                                                       %
 6.   Total percentages (Add the percentages computed in column 3)                                                                                                                                           %
 7.   Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                                             %

- 15 -

 Taxpayer's name                                                           Taxpayer's SSN
                                                                                                                                      2020 BATTLE CREEK
 EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - BC-1040, PAGE 1, LINE 7, COLUMN B                                                                                 Attachment 6
 Residents, nonresidents and part-year residents use this schedule to report exclusions                                                      RESIDENT                     NONRESIDENT 
 and adjustments to capital gains or (losses)                                                                                                COLUMN                       COLUMN
 1.   Capital gain or (loss) on property located outside of Battle Creek                                                                     NOT EXCLUDABLE                             .00
 2.   Capital gain or (loss) on securities issued by U.S. Government                                                                                       .00            EXCLUDABLE ON LINE 1 
 3.   Portion of capital gain or (loss) from property owned prior to Ordinance inception (For residents on all such property; for  
    nonresidents only on property located in Battle Creek) (Attach a schedule that identifies and shows the calculation for each)                          .00                          .00

 4.   Capital gain or (loss) from Sub. S corporations (See instructions; attach schedule.)                                                                 .00                          .00
 5.   Adjustment for capital loss carryover from period prior to residency (A resident is not allowed to claim a capital loss                                             NO ADJUSTMENT  
    carryover from property sold prior to their date of residency)                                                                                         .00            ALLOWED
 6.   Adjustment for difference between federal and Battle Creek capital loss carryover from prior year (The Battle Creek's capital loss 
    carryover is usually different from the amount reported on federal return; an adjustment must be made for this difference)                             .00                          .00
 7.   Adjustment to limit capital loss to $3,000 for tax year                                                                                              .00                          .00
 8.   Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form BC-1040, page 1, line 7, column B, or 
    for part-year residents, enter on Schedule TC, line 7, column B)                                                                                       .00                          .00
    Attach copy of federal Schedule D and all supporting schedules to return. Deferred gains from sales of property located in Battle Creek or property sold while a resident of Battle Creek are taxable 
    when reported on federal return.

 EXCLUSIONS AND ADJUSTMENTS TO OTHER GAINS OR (LOSSES) - BC-1040, PAGE 1, LINE 8, COLUMN B                                                                                Attachment 7
 Residents, nonresidents and part-year residents use this schedule to report exclusions                                                      RESIDENT                     NONRESIDENT 
 and adjustments to other gains or (losses)                                                                                                  COLUMN                       COLUMN
 1.   Other gains or (losses) on property located outside of Battle Creek                                                                    NOT EXCLUDABLE                             .00
    Portion of other gains or (losses) from property owned prior to effective date of tax for Battle Creek (For residents on all such 
 2.  property; for nonresidents only on property located in Battle Creek) (Attach a schedule that identifies and shows the calculation                     .00                          .00
    for each)
 3.   Other gains or (losses) from Subchapter S corporations (See instructions)                                                                            .00                          .00
 4. Total excludible other gains and losses (Enter total here and on Form BC-1040, page 1, line 8, column B, or for part-year residents, 
    enter on Schedule TC, line 8, column B)                                                                                                                .00                          .00
    Deferred gains from sales of property located in Battle Creek or property sold while a resident of Battle Creek are taxable when reported on federal return. Attach a copy of federal Form 4797 and all 
    supporting schedules to return to explain

 EXCLUSIONS AND ADJUSTMENTS TO IRA DISTRIBUTIONS - BC-1040, PAGE 1, LINE 9, COLUMN B                                                                                      Attachment 8
 List all IRA distributions reported as taxable on federal return 
Enter T  for  Payer's Federal ID                                   Payer's name                          Federally taxable IRA               Distribution Code            Excludable IRA  
taxpayer or                                                                                                                                  (Form 1099-R,                distributions 
S for spouse     Number                                                                                               distributions                  box 7)
 1.                                                                                                                                      .00                                            .00
 2.                                                                                                                                      .00                                            .00
 3.                                                                                                                                      .00                                            .00
 4.                                                                                                                                      .00                                            .00
    Total federally taxable IRA distributions (Add lines1 through 4 above for this column; amount should 
 5. equal the amount reported on Form BC-1040, page 1, line 9, column A)                                                                 .00
 6.   Total excludable IRA distributions (Add lines above for this column; enter here and on Form BC-1040 (for part-year residents, Schedule TC), page 1, line 9, col. B)               .00

 EXCLUSIONS AND ADJUSTMENTS TO PENSIONS AND ANNUITIES - BC-1040, PAGE 1, LINE 10, COLUMN B                                                                                Attachment 9
 List all pension distributions reported as taxable on federal return 
                                                                                           Kind of pension 
Enter T for                                                                                              distribution                                Distribution 
taxpayer or   Payer's Federal ID                              Payer's name                               (employer's               Federally taxable Code (Form           Excludable pension 
S for spouse     Number                                                                                  pension plan,        pension distributions  1099-R,              distributions
                                                                                           401k  plan, 457                                           box 7) 
                                                                                                         plan,  etc.) 
 1.                                                                                                                                          .00                                        .00
 2.                                                                                                                                          .00                                        .00
 3.                                                                                                                                          .00                                        .00
 4.                                                                                                                                          .00                                        .00
 5. Total federally taxable pension distributions (Add lines 1 through 4 above for this column; amount should equal                          .00
    the amount reported on Form BC-1040, page 1, line 10, column A)
    Total excludible pension distributions (Add lines above for this column; enter here and also on Form BC-1040 (for part-year residents, Schedule TC), page 1, line 10, 
 6. column B)                                                                                                                                                                           .00

- 16 -

 Taxpayer's name                                                          Taxpayer's SSN
                                                                                                                              2020 BATTLE CREEK
 EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES,                                                                                             Attachment 10
 PARTNERSHIPS, S CORPORATIONS, TRUSTS, ETC. - BC-1040, PAGE 1, LINE 11, COLUMN B
 Residents, nonresidents and part-year residents use this schedule to report exclusions                                                 RESIDENT                      NONRESIDENT 
 and adjustments to income from rental real estate, royalties, partnerships, S corporations,                                                            COLUMN        COLUMN
 estates, trusts, REMIC's and farm rentals. 
 1.   Rental income (loss) from real estate located outside Battle Creek                                                                NOT EXCLUDABLE ON                         .00
                                                                                                                                        RESIDENT RETURN

 2.   Royalties                                                                                                                         NOT EXCLUDABLE ON                         .00
                                                                                                                                        RESIDENT RETURN

 3.   Partnership income (loss) from partnership business activity outside Battle Creek                                                 NOT EXCLUDABLE ON                         .00
                                                                                                                                        RESIDENT RETURN

 4.   Subchapter S corporation income (loss) (See instructions)                                                                                                   .00             .00

 5.   Estate or trust income or loss (Enter the total amount from federal Schedule E, line 37)                                          NOT EXCLUDABLE ON                         .00
                                                                                                                                        RESIDENT RETURN

 6. Real estate mortgage investment conduits (REMIC's) income or loss and net farm rental income or loss from property                  NOT EXCLUDABLE ON                         .00
    located outside the city                                                                                                            RESIDENT RETURN

 7. Total adjustments to income from rental real estate, royalties, partnerships, trusts, etc. (Enter here and on From BC-1040, page 1,                           .00             .00
    line 11, column B, or for part-year residents enter total of resident and nonresident columns on Schedule TC, line 11, column B)
 Attach a schedule detailing the complete address of each piece of rental real estate. 
 Attach a schedule detailing name and ID number of each partnership and amount of adjustment. 
 Attach a schedule detailing name and ID number of each Subchapter S Corporation and amount of adjustment. 
 Attach copy of federal Schedule E. 

 ADJUSTMENTS FOR TAX OPTION CORPORATION (LIKE SUBCHAPTER S CORPORATION) DISTRIBUTIONS -                                                                               Attachment 11
 BC-1040, PAGE 1, LINE 12, COLUMN B
 Residents use this schedule to report distributions from tax option corporations (like Subchapter S Corporations) taxable under the 
 City Income Tax Ordinance, part-year residents report only distributions received while a resident
 CORPORATION NAME AND DBA                                                                                                               FEDERAL I.D. #                DISTRIBUTION 
                                                                                                                                                                      RECEIVED
 1.                                                                                                                                                                               .00
 2.                                                                                                                                                                               .00
 3.                                                                                                                                                                               .00
 4.                                                                                                                                                                               .00
    Total tax option (Subchapter S) corporation distributions (Add lines 1 through 4; enter here and on Form BC-1040, page 1, line 12, column B, or for part-year 
 5. residents enter on Schedule TC, line 12, column B)                                                                                                                            .00

 Complete above schedule or attach a separate schedule listing the name, federal ID number and amount of distribution from each tax option (Sub. S) corporation listed on federal Schedule E, page 2 
 Attach a copy of each Schedule K-1 (1120-S) pages 1 and 2 to return

 EXCLUSIONS AND ADJUSTMENTS TO FARM INCOME OR (LOSS) - BC-1040, PAGE 1, LINE 13, COLUMN B                                                                             Attachment 12
 Nonresidents use this schedule to exclude farm income from outside Battle Creek
 Farm Address
 FARM INCOME                                                                                                                                                          FARM 
 1.   Net profit (or loss) from farm                                                                                                                                              .00
 2.   Farm allocation percentage                                                                                                                                                        %
 3.   Allocated net profit (or loss), multiply line 1 by line 2                                                                                                                   .00
 4. Excludible net profit (or loss) ( subtract line 3 from line 1; enter here and on Form BC-1040, page 1, line 13, column B)                                                     .00

                                                                                                 COLUMN 1                               COLUMN 2                      COLUMN  3 
 FARM ALLOCATION FORMULA                                                                         EVERYWHERE                                             IN CITY         
                                                                                                                                                                      PERCENTAGE 
 1.   Average net book value of real and tangible personal property                                                           .00                                 .00 (Column 2 divided 
 2.   Gross rents paid on real property multiplied by 8                                                                       .00                                 .00 by column 1)
 3.   Total property                                                                                                          .00                                 .00                   %
 4.   Total wages, salaries and other compensation of all employees                                                           .00                                 .00                   %
 5.   Gross receipts from sales made or services rendered                                                                     .00                                 .00                   %
 6.   Total percentages (Add the percentages computed in column 3)                                                                                                                      %
 7.   Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                        %
 Note: In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used 
 Note: If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation 
 Note: Net operating loss from prior year is reported on Form BC-1040, line 16, Other income.

- 17 -

 Taxpayer's name                                            Taxpayer's SSN
                                                                                                                   2020 BATTLE CREEK
 EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - BC-1040, PAGE 1, LINE, 16, COLUMN B                                                                                           Attachment 13
 Residents and nonresidents use this schedule to report exclusions and adjustments to other income
     SOURCE OF INCOME                    FEDERAL I.D. #                                    NATURE OF INCOME                         RESIDENT                            NONRESIDENT 
                                                                                                                                    COLUMN                                  COLUMN

 1.                                                                                                                                             .00                                              .00

 2.                                                                                                                                             .00                                              .00

 3.                                                                                                                                             .00                                              .00

 4. Total adjustments and exclusions to other income (Add lines 1 through 3 and enter totals here and on Form BC-1040, page 1, line             .00                                              .00
    16, column B.  Part-year residents enter totals on Schedule TC, line 16, column B) 
 Attach an explanation of and calculation for any reported federal and Battle Creek Net Operating Loss deduction. 
 Attach an explanation for each item reported and excluded on the Other Income line. 
 Add lines as needed.

 IRA DEDUCTION WORKSHEET - BC-1040, PAGE 2, DEDUCTIONS SCHEDULE - LINE 1                                                                                                    Attachment 14
 RESIDENT: Claim 100% of the federal IRA deduction unless taxpayer or spouse has nontaxable earned income (military pay, etc.). If the taxpayer or spouse 
 has nontaxable earned income, compute IRA deduction in the same manner as a nonresident using worksheet below. 
  
 NONRESIDENT: Use worksheet below to compute the Battle Creek IRA deduction. 
  
 PART-YEAR RESIDENT: Compute the resident portion of the IRA deduction following the resident instructions and using the amount of earned income 
 received while a resident and the portion of the federal IRA deductible contributions made while a resident; compute nonresident portion of the IRA deduction 
 using the amount of earned income received while a nonresident and the portion of the federal IRA deductible contributions made while a nonresident; list 
 amounts separately on worksheet and enter the resident and nonresident IRA deduction on Schedule TC, Deductions schedule, line 1. 
  
 Nonresidents and part-year residents claiming a Battle Creek IRA deduction must attach this completed worksheet to their Battle Creek return.
                                                  TAXPAYER                                                         SPOUSE 
                                         COLUMN A          COLUMN B                                     COLUMN C                    COLUMN D                                COLUMN E 
                                     EARNED INCOME    EARNED INCOME                                     EARNED INCOME               EARNED INCOME                             
                                     TAXABLE BY       NOT TAXABLE BY                                    TAXABLE BY                  NOT TAXABLE BY                          TOTALS
                                     BATTLE CREEK     BATTLE CREEK                                      BATTLE CREEK                BATTLE CREEK
 1.   Earned income                               .00                                      .00                     .00                          .00                                              .00
 2a. Federal IRA deduction                        .00                                                              .00                                                                           .00
    If part-year resident, enter por-
 2b. tion of federal IRA deduction                .00                                                              .00                                                                           .00
    contributed while a resident
                                     TAXPAYER                                                           SPOUSE                      INSTRUCTIONS 
    Percentage that the 
    individual's earned income                                                                                                       Divide individual's earned income taxable by Battle Creek 
 3.  taxable in Battle Creek is to                 %                                                                  %              (line 1, column A) by individual's total earned income (the 
    the individual's total earned                                                                                                    sum of line 1, column A plus column B).
    income
    Battle Creek IRA deduction 
 4.  based upon individual's                      .00                                                              .00               Taxpayer's or spouse's federal IRA deduction (line 2a) 
    earned income                                                                                                                    multiplied by Battle Creek earned income percentage (line 3).
    Amount individual's fed. IRA 
 5.  ded. exceeds individual's                    .00                                                              .00               Taxpayer's or spouse's federal IRA deduction (line 2a) less 
    earned income taxable to BC                                                                                                      the individual's earned income taxable by Battle Creek (line 1).
                                                                                                                                     Column A equals spouse's earned income taxable by Battle 
    Amount spouse's earned                                                                                                           Creek (line 1 of spouse's column C) less spouse's federal IRA 
 6. income exceeds spouse's                       .00                                                              .00               deduction (line 2a of spouse's column C). column C equals 
    federal IRA deduction                                                                                                            taxpayer's earned income taxable by Battle Creek (line 1 of 
     (excess earned income)                                                                                                          taxpayer's column A) less taxpayer's federal IRA deduction 
                                                                                                                                     (line 2a of taxpayer's column A).
    Battle Creek IRA deduction                                                                                                       If individual's (taxpayer or spouse) federal IRA deduction 
 7.  based upon spouse's earned                   .00                                                              .00               exceeds individual's earned income and spouse's earned 
    income                                                                                                                           income exceeds spouse's federal IRA deduction, (line 5), 
                                                                                                                                     enter the lesser of the individual's excess IRA (line 5) or 
                                                                                                                                     spouse's excess earned income multiplied by spouse's Battle 
                                                                                                                                     Creek earned income percentage (line 6), else enter zero.
                                                                                                                                     Add individual's (taxpayer or spouse) Battle Creek IRA 
 8. Battle Creek's IRA deduction                  .00                                                              .00               deduction based upon their own Battle Creek earned income 
                                                                                                                                     (line 4) and their Battle Creek IRA deduction based upon their 
                                                                                                                                     spouse's earned income (line 7).
    RESIDENT OR PART-YEAR RESIDENT: Enter total resident IRA deduction here. Normally 
    this is the total of the taxpayer's and spouse's Battle Creek IRA deduction, line 2a of columns                                  PART-YEAR RESIDENT: Enter total federal IRA deduction on 
 9. A and C.  If a part-year resident, normally this is the total of the taxpayer's and spouse's Battle            .00               Schedule TC, Deductions schedule, line 1, column A; enter the 
    Creek IRA deduction, line 2b of columns A and C.  If either the taxpayer or spouse has                                           resident Battle Creek IRA deduction in column C; enter the 
    nontaxable earned income while a resident, separately compute the resident IRA deduction                                         nonresident Battle Creek IRA deduction in column D; and 
    in the same manner as a nonresident.                                                                                             enter in column B the difference of the amount in column a 
    NONRESIDENT: total Battle Creek nonresident IRA deduction (Enter total of the taxpayer's (line                                   less the amounts in column C and D.
10. 8, column A) and spouse's (line 8, column C) Battle Creek IRA deduction here and on Form BC-                   .00
    1040, page 2, Deductions schedule, line 1)  PART-YEAR RESIDENT: See instruction on the right.

- 18 -

 Taxpayer's name                                                               Taxpayer's SSN
                                                                                                                                   2020 BATTLE CREEK
 SELF-EMPLOYED, SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET - BC-1040, PAGE 2,                                                                                                 Attachment 15
 DEDUCTIONS SCHEDULE, LINE 2
 RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, Schedule 1, line 28. 
  
 NONRESIDENT: Nonresidents use the nonresident deduction column of this worksheet to calculate their deduction.  A nonresident is required to attach a copy 
 of this deduction schedule to their Battle Creek return. 
  
 PART-YEAR RESIDENT: Part-year residents use a separate line to report the amount of deduction by related source of income as a resident or while a 
 nonresident and indicate resident (R) or nonresident(N) relationship in front of the deduction by related source of income.  The resident portion of the deduction 
 is 100% of the related deduction.  The nonresident deduction is related to the income earned in Battle Creek while a nonresident and is computed be entering 
 the percentage the related income is taxable in the Percentage Related Income Is Taxable column and entering the product of multiplying the related deduction 
 times the percentage and entering it in the Nonresident Deduction column.
                                                     FEIN (OR SSN) OF         R  FEDERAL DEDUCTION                 PERCENTAGE                  RESIDENT DEDUCTION                      NONRESIDENT 
      RELATED SOURCE OF INCOME                       RELATED SOURCE           OR BY RELATED SOURCE        RELATED INCOME                           FOR A PART-YEAR                     DEDUCTION
                                                         OF INCOME            N      OF INCOME                         IS TAXABLE                     RESIDENT
 1.                                                                                              .00                               %                           .00                                     .00
 2.                                                                                              .00                               %                           .00                                     .00
 3.                                                                                              .00                               %                           .00                                     .00
 4.                                                                                              .00                               %                           .00                                     .00
    Add lines 1 through 4 of each dollar column (Federal Deduction 
 5. column should total amount reported on federal Form 1040,                                    .00                                                           .00                                     .00
    Schedule 1, line 28
 6. Nonresidents enter total from nonresident deduction column on Form BC-1040, page 2, Deductions schedule, line 2. Part-year residents enter total from the part-year resident column on 
    Schedule TC, Deductions schedule, line 2, column C and enter total from the nonresident deduction column on Schedule TC, Deductions schedule, line 2, column D

 EMPLOYEE BUSINESS EXPENSE DEDUCTION WORKSHEET - BC-1040, PAGE 2, DEDUCTIONS SCHEDULE,                                                                                                 Attachment 16
 LINE 3 FORM BC-2106
                                                                            Column 1             Column 2                          Column 3                    Column 4                Column 5 
                                                                         As reported on          Employer 1                        Employer 2                  Employer 3              Employer 4
                                                                         federal Form 2106
 1.   Employer's identification number (FEIN) 
 2.   Occupation (List for each employer) 
 3.   Vehicle expenses                                                             .00                             .00                             .00                       .00                       .00
    Parking, fees, tolls and local transportation, including train, bus, 
 4. etc. (Commuting expenses are not deductible)                                   .00                             .00                             .00                       .00                       .00
    Travel expenses while away from home overnight, 
 5. including lodging, airfare, car rental, etc.  Do not include                   .00                             .00                             .00                       .00                       .00
    meals and entertainment
    Were you an outside salesperson? (Answer yes or no in 
 6. the column for each employer, see definition of outside 
    salesperson below
    Business expenses not included on lines 3, 4 or 5. Do not 
 7. include meals and entertainment (Enter these expenses                          .00                             .00                             .00                       .00                       .00
    only if an outside salesperson; see instructions below)
 8.   Meals (See meal expenses instruction below)                                  .00                             .00                             .00                       .00                       .00
 9.   Total business expenses (Add lines 3, 4, 5, 7 and 8)                         .00                             .00                             .00                       .00                       .00
    Enter reimbursements received from your employer for 
10. expenses included in line 9 that were not reported to you                      .00                             .00                             .00                       .00                       .00
    in box 1 of Form W-2
11.  Business expense deduction (Line 9 less line 10)                                                              .00                             .00                       .00                       .00
    Percentage deductible (Same percentage related wages 
12. are taxable)                                                                                                       %                           %                         %                         %

    Allowable business expense deduction (Line 11 times 
13. line 12)                                                                                                       .00                             .00                       .00                       .00
    Total business expense deduction (Enter the total of line 13, 
14. columns 2 through 5 here and also on Form BC-1040, page 2,                                                                                                                                         .00
    Deductions schedule, line 3)
 Form 2106 requirements: The changes made at the federal level do not apply to the City for the 2106.  In order to show proof of these expenses, a detailed list may be required.  Contact the City to  
 determine what is required as proof. 
  
 Outside salesperson: An “outside salesperson” is one who solicits business while working away from the employer’s place of business as a full-time salesperson. If the individual is required to spend a 
 stated period of time selling at the employer’s place of business as part of their job, the individual is not an outside salesperson. If the individual only performs incidental activities there, such as writing up 
 and handing in orders, the individual qualifies for the expense deduction. A salesperson whose principal activity is  service and delivery is not an “outside salesperson.” An inside salesperson who makes 
 incidental outside calls and sales is not an “outside salesperson.” 
  
 Line 7 instructions:Business expenses reported on line 4 of federal Form 2106 are allowed as an expense on the Battle Creek's return only when the individual employee qualifies as an outside 
 salesperson when the expenses were incurred. 
  
 Meal expenses: Under the Uniform City Income Tax Ordinance meal expenses are allowed only when incurred while away from home. No deduction is allowed for entertainment unless incurred by an 
 outside salesperson.

- 19 -

Taxpayer's name Taxpayer's SSN
2020 BATTLE CREEK
MOVING EXPENSE DEDUCTION WORKSHEET - BC-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 4 Attachment 17
BC-3903 No deduction is allowed when moving away from Battle Creek
RESIDENT: A resident individual who moved into the Battle Creek may claim the deduction as claimed on federal Form 3903.

NONRESIDENT: A nonresident individual who moved into the area of Battle Creek may claim a portion or all of the deduction as claimed on federal Form
3903 based upon the percentage the income after moving to the area is taxable by Battle Creek.

PART-YEAR RESIDENT: An individual who moved to the area of Battle Creek and was temporarily a nonresident working in Battle Creek and then
became a resident during the tax year may be entitled to a portion of the deduction as a nonresident and as a resident of Battle Creek.
1. Cost of transportation and storage of household goods and personal effects (See instructions for federal Form 3903) 1. .00
2. Cost of travel (including lodging) from your old home to your new home. (See instructions for federal Form 3903) (Do not include the cost of meals.) 2. .00
3. Add lines 1 and 2 3. .00
4. Enter the amount your employer paid you for the expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 (wages) (This amount should 4.
be shown in box 12 of your Form W-2 with a code P) .00
You cannot deduct your moving expenses. (If line 3 is less than line 4, subtract line 3 from
No line 4 and include the result on Form BC-1040, page 1, line 1, column A and report 5a. .00
5. Is line 3 more exclusion of this income on the excluded wages schedule)
than line 4?
Yes Subtract line 4 from line 3 5b. .00
6. Enter percentage of income earned as a resident after moving into area 6. %
7. Enter percentage of income earned as a nonresident in Battle Creek after moving into area 7. %
8. Multiply line 5b by the percentage on line 6 (Moving expense deduction allowed while a resident; enter here and on 8. .00
Form BC-1040, page 2, Deductions schedule, line 4)

9. Multiply line 5b by the percentage on line 7 (Moving expense deduction allowed while a nonresident; enter here and on Form BC-1040, page 2, 9. .00
Deductions schedule, line 4) (If a part-year resident, add amounts on lines 8 and 9 and enter on Schedule TC, Deductions schedule, line 4)

ALIMONY PAID DEDUCTION WORKSHEET - BC-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 5 Attachment 18
RESIDENT: Full-year residents claim the entire amount of alimony reported on federal Form 1040, Schedule 1, line 31a. A full-year resident is not required to
attach this deduction schedule to their Battle Creek income tax return.

NONRESIDENT: Nonresidents use the nonresident column of this worksheet to calculate their Battle Creek alimony deduction.

PART-YEAR RESIDENT: A part-year resident may need to use both the resident and nonresident columns of this worksheet to calculate their alimony
deduction. For each line of the worksheet, compute the amount to enter into the resident and/or nonresident columns and follow the line by line instructions.
A part-year resident with no Battle Creek income while a nonresident ignores the nonresident column of this form.
Nonresidents and part-year residents use this worksheet to compute the alimony paid deduction RESIDENT NONRESIDENT
COLUMN COLUMN
1. Enter resident portion of federal adjusted gross income (federal Form 1040, page 2, line 7) in resident column and/or nonresident .00 .00
portion in nonresident column
Enter resident portion of federal alimony paid (federal Form 1040 Schedule 1, line 31a) while a resident in the resident column
2. and/or nonresident portion of the alimony paid while a nonresident in the nonresident column (Actual amount paid while a resident .00 .00
of Battle Creek and while nonresident)
3. Federal income for alimony deduction computation (Line 1 plus line 2 of column) .00 .00
Enter resident portion of total income for Battle Creek (Form BC-1040, page 1, line 18) in resident column and/or nonresident
4. portion in nonresident column. Part-year residents enter total income for Battle Creek as a resident and/or nonresident as .00 .00
reported on Schedule TC, line 18 columns C (resident) and D (nonresident)
5. Enter resident portion of total deductions for Battle Creek other than alimony deduction (Add lines 1, 2, 3, 4 & 6 on Form BC-1040, .00 .00
page 2, Deductions schedule) in resident column and/or nonresident portion in nonresident column
6. Taxable income for Battle Creek prior to alimony deduction (Line 4 less line 5) .00 .00
7. Resident column: Enter 100% 100
Nonresident column: Enter alimony deduction percentage (Line 6 divided by line 3) % %
Alimony deduction (Line 2 multiplied by line 7) (Residents and nonresidents enter amount from respective column on Form
8. BC-1040, page 2, deductions schedule, line 5. Part-year residents enter amount from each column on Schedule TC, .00 .00
Deductions schedule, line 5, column C and D)

- 20 -

Taxpayer's name Taxpayer's SSN
2020 BATTLE CREEK
RENAISSANCE ZONE DEDUCTION, SCH RZ - FORM BC-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 6 Attachment 19
FOR USE BY A RESIDENT DOMICILED IN A RENAISSANCE ZONE, AN INDIVIDUAL WITH INCOME FROM RENTAL REAL ESTATE LOCATED IN A
RENAISSANCE ZONE OR AN INDIVIDUAL PROPRIETORSHIP, PROFESSION OR PARTNERSHIP LOCATED AND CONDUCTING BUSINESS IN A
RENAISSANCE ZONE TO COMPUTE THE RENAISSANCE ZONE DEDUCTION
DISQUALIFICATION CRITERIA
AN INDIVIDUAL IS NOT QUALIFIED TO CLAIM THE RENAISSANCE ZONE DEDUCTION IF ANY OF THE FOLLOWING TAXES ARE DELINQUENT:
City Income Tax Personal Property Tax Commercial Facilities Tax (GRT) City (Detroit) Utilities Users Tax
Michigan Income Tax Michigan Single Business Tax Enterprise Zone Tax Neighborhood Technology Park Development Tax
General Property Tax Industrial Facilities Tax (IFT) Enterprise Zone Tax Commercial Forest Tax
DEDUCTION ALLOWANCE FACTOR
The Renaissance Zone deduction is phased out during the final three years of a Renaissance Zone’s designation. The Deduction Allowance Factor is: 75% for
the tax year that is 2 years before the final year of designation; 50% for the tax year immediately preceding the final year of designation; 25% for the final year
of designation; and 100% for all other years of designation. The Renaissance Zone designation will expire on December 30, 2024.
RESIDENT DOMICILED IN A RENAISSANCE ZONE
Complete this section if you were a resident of Battle Creek domiciled in a Renaissance Zone
A 183 day residence requirement must be completed before qualifying to claim the Renaissance Zone Deduction
1. Address of domicile in Renaissance Zone

2. Date domicile established at this residence If domicile is continuous for at least 183 days, taxpayer is qualified on this date.
3. Dates of domicile this year: Starting date Ending date Total number of days Days
4. Percentage of year as a qualified resident of a Renaissance Zone (Line 3 divided by 365) 4. %
5. Gross income from Form BC-1040, page 1, line 18, column C 5. .00
6. Capital gains reported on Form BC-1040, page 1, line 7, column C 6. .00
7. Lottery winnings included in income reported on Form BC-1040, page 1, lines 1 or 16, column C 7. .00
8. Total deductions related to income included in line 5 (Add amounts reported on BC-1040, pg. 2, Deductions Sch., Lines 1 - 5) 8. .00
9. Base income for Renaissance Zone deduction (Line 5 less lines 6, 7 and 8) 9. .00
10. Total qualified ordinary income (Line 9 multiplied by line 4) 10. .00
11. Portion of capital gains from sale or exchange of property occurring after qualification date 11. .00
12. Lottery winnings from an instant lottery game or an online game won after becoming a qualified taxpayer 12. .00
13. Renaissance Zone deduction base (Add lines 10, 11 and 12) 13. .00
14. Enter Deduction Allowance Factor on line 14a, 100%, 75%, 50% or 25%; multiply line 13 by 14a;
enter deduction on line 14b and on Form BC-1040, page 2, Deduction schedule, line 6) 14a. % 14b. .00
OTHER INDIVIDUALS WITH INCOME FROM RENTAL REAL ESTATE, BUSINESS, PROFESSION OR PARTNERSHIP LOCATED AND DOING BUSINESS IN A
RENAISSANCE ZONE
Complete this section if you are a resident or nonresident individual with income from rental real estate, a business, profession or partnership with business activity in a
Renaissance Zone
15. Business name (D.B.A.) and address of each location in a Renaissance Zone RESIDENT NONRESIDENT
COLUMN COLUMN
16. Business and farming income reported on Form BC-1040, page 1, line 6 or 13, column C 16. .00 .00
17. Net operating loss deduction claimed on Form BC-1040, page 1, line 16, column C 17. .00 .00
18. Retirement plan deduction claimed on Form BC-1040, page 2, Deductions schedule, line 2,
related to income reported online 17, column C 18. .00 .00
19. Base for Renaissance Zone deduction (Line 16 less lines 17 and 18) 19. .00 .00
20. Renaissance Zone Apportionment Percentage COLUMN 1: COLUMN 2: COLUMN 3
IN BATTLE CREEK IN REN. ZONE PERCENTAGE
20a. Average net book value of real & personal property .00 .00 (COLUMN 2 DIVIDED
BY COLUMN 1)
20b. Gross rents paid on real property multiplied by 8 .00 .00
20c. Total property (Add line 20a and 20b) .00 .00 %
20d. Total wages, salaries and other compensation .00 .00 %
20e. Total percentages (Add column 3, line 20c and 20d) %
20f. Renaissance Zone deduction percentage (Line 20e divided by 2) 20a. % %
21. Renaissance Zone deduction for business (Line 19 multiplied by line 20f) 21. .00 .00
22. Renaissance Zone deduction from partnership return; enter
Partnership FEIN on line 22a and deduction amount on line 21b 22a. 22b. .00 .00
23. Address of each parcel of rental real
estate located in a Renaissance Zone
24. Income from rental real estate located within a Renaissance Zone 24. .00 .00
25. Renaissance Zone deduction base (Add lines 21, 22b and 24) 25. .00 .00
Enter Deduction Allowance Factor on line 26a, 100%, 75%, 50% or 25%;
26. multiply line 25 by 26a; enter result on line 26b and on BC-1040, page 2,
Deduction schedule, line 6) 26a. % 26b. .00 .00

- 21 -

 Taxpayer's name                                                   Taxpayer's SSN
                                                                                                                                  2020 BATTLE CREEK 
                                                                                                                                                                      Attachment 20 
 OTHER TAX PAYMENTS: BC-1040, PAGE 1,  LINE 24b, PAYMENTS AND CREDITS (ESTIMATED TAX 
 PAYMENTS, EXTENSION PAYMENTS, CREDIT FORWARD AND TAX PAID BY A PARTNERSHIP)

                                                                  OTHER TAX PAYMENTS                                                                                   OTHER TAX 
                                                                                                                                                                       PAYMENTS
 1.   Estimated tax payments                                                                                                                                                     .00
 2.   Tax paid with an extension                                                                                                                                                 .00
 3.   Credit forward from last tax year                                                                                                                                          .00
 4.   Tax paid by a partnership           Partnership FEIN                       Partnership name                                                                                .00
 5.   Tax paid by a partnership           Partnership FEIN                       Partnership name                                                                                .00
 6.   Tax paid by a partnership           Partnership FEIN                       Partnership name                                                                                .00
 7.   Tax paid by a partnership           Partnership FEIN                       Partnership name                                                                                .00
 8.  Total credit for estimated tax, extension and partnership tax payments and credit forward (Add lines 1 through 7; enter here and on BC-1040, Page1, Payments and            .00
     Credits schedule, line 24b)

                                                                                                                                                                      Attachment 21
 CREDIT FOR TAX PAID TO ANOTHER CITY - BC-1040, PAGE 1, PAYMENTS AND CREDITS SCHEDULE, LINE 24c
 Credit for tax paid to another Michigan city may be claimed by a resident who paid tax on the same income to another Michigan city.  Part-year 
 residents may claim the credit for tax paid to another Michigan city based on income as a resident that is also taxable by another Michigan city.
                                                                                                                Other City's Name                                      Tax Credit
 1.  Tax paid to another Michigan city                                                                                                                                           .00
 2.  Tax paid to another Michigan city                                                                                                                                           .00
 3.  Total credit for tax paid to another Michigan city (Add lines 1 and 2; enter here and on BC-1040, page 1, Payments and Credits schedule, line 24c)                          .00

CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER MICHIGAN CITY                                                                       Resident City                       Other City
Use a separate calculation worksheet for each city                            (Residents only)                                    Battle Creek
 1.   Income taxable in the nonresident city that is also taxable in Battle Creek (Same amount for both cities)                                         .00                      .00
 2.   Exemptions amount per city's return                                                                                                               .00                      .00
 3.   Taxable income for credit                                                                                                                         .00                      .00
 4.   Tax for credit purposes at each city's nonresident tax rate                                                                                       .00                      .00
 5.   Credit allowed for tax paid to another city (Enter the smaller of Battle Creek or other city's tax from line 4)                                                 .00

CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER MICHIGAN CITY                                                                       Resident City                       Other City
Use a separate calculation worksheet for each city                            (Residents only)                                    Battle Creek
 1.   Income taxable in the nonresident city that is also taxable in Battle Creek (Same amount for both cities)                                         .00                      .00
 2.   Exemptions amount per city's return                                                                                                               .00                      .00
 3.   Taxable income for credit                                                                                                                         .00                      .00
 4.   Tax for credit purposes at each city's nonresident tax rate                                                                                       .00                      .00
 5.   Credit allowed for tax paid to another city (Enter the smaller of Battle Creek or other city's tax from line 4)                                                 .00

- 22 -

 Taxpayer's name  Taxpayer's SSN
                                2020 BATTLE CREEK 
                                                  Attachment 22
                 SUPPORTING NOTES AND STATEMENTS

- 23 -

BC-2848                                                  CITY OF BATTLE CREEK INCOME TAX DEPARTMENT 
                                                                Power of Attorney Authorization
Issued under Authority of the Uniform City Income Tax Ordinance (MCL 141.601 et seq.) Filing is voluntary. Complete this form if you wish to appoint someone 
to represent you to the Income Tax Department on income tax matters, or if you wish to revoke or change your current power of attorney authorization. Read the 
instructions on page 2 before completing this form. 
 PART 1:  TAXPAYER INFORMATION
 Taxpayer's (first name, initial, last name or business name)                  Taxpayer SSN/FEIN 

 If joint return spouse's first name, initial, last name                       Spouse SSN 

 Current address (number and street)                            Apt./Ste. no.  If a business, enter DBA, trade or assumed name 

 Address line  2                                                               Telephone number                                 Fax number

 City, town or post office                                State Zip code       E-mail address

Foreign country name, province/county, postal code

 PART 2:  REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES
 Representative's name                                                         Contact's name (if applicable)                   Contact's name (if applicable)

 Firm name                                                                     E-mail address                                   E-mail address

 Address (number and street)                                    Apt./Ste. no.  Telephone number                                 Telephone number

 Address line 2                                                                Fax number                                       Fax number

 City, town or post office                               State  Zip code       Beginning authorization date (MM/DD/YY)          Ending authorization date (MM/DD/YY)*

 Foreign country name, province/county, postal code

 PART 3:  TYPE OF AUTHORIZATION
GENERAL AUTHORIZATION 
Authorizes my representative to: (1) inspect of receive confidential information; (2) represent me and make oral or written presentations of fact and 
argument; (3) sign returns; (4) enter into agreements; (5) receive mail including forms, billings and payment notices.  This authorization applies to all 
tax matters for all years or periods.
LIMITED AUTHORIZATION Select the type of authorization by                                                              All Tax Only  as 
checking the appropriate boxes.                                                                                        Matters Specified 
                                                                                                                                          Below
1.  Inspect or receive confidential information 
2.  Represent me and make oral or written presentations of fact and argument 
3.  Sign returns 
4.  Enter into agreements 
5.  Receive mail (includes forms, billings and payment notices) 
                 Type of Income Tax                                   Tax Form or Assessment Number                            Tax Year(s) or Period(s)

 PART 4:  CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION
CHANGE  IN POWER  OF ATTORNEY  REPRESENTATION:  This form replaces  all earlier powers  of attorney,  except  those attached,  on file for the same tax matters 
and years or periods covered by this Power of Attorney
REVOKE  PREVIOUS  AUTHORIZATION:  I revoke  all Powers of Attorney  submitted  and will represent  myself in all tax matters.   Attach copies of all Powers of 
Attorney that remain in effect concurrent with this new authorization.
 PART 5:  TAXPAYER SIGNATURE(S)
 If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this Power of Attorney. 
 Signature                                                       Name or title typed or printed                                                Date

 Spouse's signature                                              Name or title typed or printed                                                Date

 * If no Ending Authorization date is provided, the above-named representative will be authorized to represent you until you notify the Income Tax Department 
   in writing that this Power of Attorney is revoked.

- 24 -

FORM BC-2210 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS
NOTE: Form BC-2210 is used to compute the interest and penalty for unpaid or underpaid estimated income tax payments. To pay the
interest and penalty computed on this form, enter the total interest from line 33 on Form BC-1040, line 25a, enter the total penalty from
line 37 on Form BC-1040, line 25b, enter the total interest and penalty from line 38 on Form BC-1040, line 25c and remit the interest
and penalty with your payment of tax due. Do not attach Form BC-2210 unless one or more of the boxes in Part I apply. Interest and
penalty will be assessed where required estimated payments are underpaid or not made.

Part I Reasons for Filing - If 1a, 1b, 1c or 1d below applies, you may be able to lower or eliminate the interest and penalty.
You must check the boxes that apply and file Form BC-2210 with your tax return
Check all boxes that apply (If none apply, see the note above):
1a. You request a waiver of penalty. In certain circumstances, the Income Tax Department will waive all or part of the penalty. See Waiver of Penalty in
the instructions for Form BC-2210. Interest due cannot be waived.
1b. You use the annualized income installment method. If your income varied during the year, this method may reduce the amount of one or more of your
required estimated tax installments. See instructions under Annualized Income Installment Method.
1c. You had income tax withheld from wages and, for estimated tax purposes, you treat the tax withheld as paid on the dates it was actually withheld,
instead of in equal amounts each quarter.
1d. Your required annual payment (line 12 below) is based upon your 2019 tax and you filed or are filing a joint return for either 2019 or 2020 but not for
both years.

Part II Required Annual Payment
2. Enter the tax due from Form BC-1040, line 23b, for 2019 2. .00
3. Battle Creek income tax withheld from 2020 wages (Form BC-1040, page 1, line 24a) 3. .00
4. Residents enter 2020 tax credit for tax paid to another city (Form BC-1040, page 1, line 24c) 4. .00
5. Enter 2020 tax paid by a partnership 5. .00
6. Enter total of lines 3, 4 & 5 6. .00
7. Subtract line 6 from line 2 (If $100 or less, stop here, do not complete or file this form;
you do not owe interest or penalty for failing to make estimated tax payments) 7. .00
8. Enter 70% of line 2 8. .00
9. Enter the tax due from your 2020 Battle Creek return form 9. .00
10. Subtract line 6 from line 9. If $100 or less, stop here, do not complete or file this form;
you do not owe interest or penalty for failing to make estimated tax payments) 10. .00
11. Enter 70% of line 9 11. .00
12. Required 2021 estimated tax payment. Enter the smaller of line 8 or line 11 12. .00

Part III Computation of Interest and Penalty Payment Due Dates
(a) (b) (c) (d)
Section A - Figure the Underpayment 04/30/2020 06/30/2020 09/30/2020 01/31/2021
Required installments: If Part I, box 1b, applies, enter
13. amounts from Schedule AI, line 17; otherwise, enter 1/4 of 13. .00 .00 .00 .00
line 12, in each column
14. Tax payments and credits. Enter 1/4 of the amount on 14.
line 6 for each period .00 .00 .00 .00
15. Estimated tax paid each period 15. .00 .00 .00 .00
16. 2019 credit forward to 2020 16. .00
17. Amount from line 23 of previous column 17. .00 .00 .00
18. Add lines 14, 15, 16 and 17 18. .00 .00 .00 .00
19. Enter the total of line 21 and line 22 of the previous column 19. .00 .00 .00
20. Subtract line 19 from line 18. If zero or less enter -0- 20.
For column (a) only, enter the amount from line 18 .00 .00 .00 .00
21. If amount on line 20 is zero, subtract line 18 from line 19 21. .00 .00 .00
Underpayment: If line 13 is equal to or more than line 20,
22. subtract line 20 from line 13; then go to line 17 of the next 22. .00 .00 .00 .00
column; otherwise go to line 23
23. Overpayment: If line 18 is more than line 13, subtract line 23.
13 from line 18, then go to line 17 of the next column .00 .00 .00 .00

- 25 -

Section B - Figure the Interest (a) (b) (c) (d)
May 1 - June 30, 2020
Number of days from the date shown above line 24
INTEREST 24. to the date the amount on line 22 was paid or to 24.
RATE June 30, 2020, whichever is earlier
PERIOD 1
25. Interest rate per day for period 25.
26. Interest due for period, line 22 times line 24 times 26.
line 25
July 1 - December 31, 2020 07/31/2020 07/31/2020 9/30/2020
Number of days from the date shown above line 27
INTEREST 27. to the date the mount on line 22 was paid or to 27.
RATE December 31, 2020, whichever is earlier
PERIOD 2
28. Interest rate per day for period 28. 0.0001538 0.0001538 0.0001538
29. Interest due for period, line 22 times line 27 times 29. .00 .00 .00
line 28
January 1 - April 30, 2021 12/31/2020 12/31/2020 12/31/2020 1/31/2021
Number of days from the date shown above line 30
INTEREST 30. to the date the amount on line 22 was paid or to 30.
RATE April 30, 2021, whichever is earlier
PERIOD 3
31. Interest rate per day for period 31. 0.0001164 0.0001164 0.0001164 0.0001164
32. Interest due for period, line 22 times line 30 times 32. .00 .00 .00 .00
line 31
33. Interest for underpaid estimated tax (Add all amounts on lines 26, 29 and 32 in all columns) 33. .00

(a) (b) (c) (d)
Section C - Figure the Penalty 07/31/2020 07/31/2020 09/30/2020 01/31/2021
Number of months from month after the month
34. shown above line 34 to the month the tax was 34.
PENALTY paid or April 30, 2021, whichever is earlier

PERIOD 35. Penalty rate per month 35. 0.01 0.01 0.01 0.01
36. Penalty due for period, line 22 times line 34 times 36. .00 .00 .00 .00
line 35
37. Penalty for underpaid estimated tax (Add all amounts on line 36 in all columns) 37. .00

Section D - Total Interest and Penalty
38. Total interest and penalty for underpaid estimated tax. Add line 33 and line 37 (Enter the total here and 38.
enter the interest, penalty and total interest and penalty on Form BC-1040, lines 25a, b and c, respectively) .00

- 26 -

 Schedule AI Annualized Income Installment Method                      (a)        (b)        (c)        (d)
                                                                       01/01/2020 01/01/2020 01/01/2020 01/01/2020 
                                                                       03/31/2020 06/30/2020 09/30/2020 12/31/2020
 1.  Enter income for each period                                   1.      .00        .00        .00        .00
 2.  Annualization amounts                                          2. 4.00       2.00       1.33       1.00 
 3.  Annualized Income (Line 1 times line 2)                        3.      .00        .00        .00        .00
 4.  Enter exemptions amount from Form BC-1040, line 21b            4.      .00        .00        .00        .00
 5.  Subtract line 4 from line 3                                    5.      .00        .00        .00        .00
 6.  Tax due (Line 5 times the tax rate)                            6.      .00        .00        .00        .00
 7.  70% of tax due                                                 7.      .00        .00        .00        .00
 8.  70% of prior year tax                                          8.      .00        .00        .00        .00
 9.  Enter lesser of line 7 or line 8 (If zero or less enter -0-)   9.      .00        .00        .00        .00
10. Applicable percentage                                          10. 25%        50%        75%        100%
11. Multiply line 9 by line 10                                     11.      .00        .00        .00        .00
    CAUTION: Complete lines 12 through 17 of 
    column (a) before going to the next column
12. Add all the amounts in all previous columns on line 17         12.                 .00        .00        .00
13. Subtract line 12 from line 11 (If zero or less enter -0-)      13.      .00        .00        .00        .00
14. Enter 1/4 of amount on line 12, page 1, of Form                14.
    BB-2210 in each column                                                  .00        .00        .00        .00
15. Subtract line 17 of the previous column from line 16 of        15.
    that column                                                                        .00        .00        .00
16. Add lines 14 and 15                                            16.      .00        .00        .00        .00
17. Enter the smaller of line 13 or line 16 here and on Form       17.
    BC-2210, line 13                                                        .00        .00        .00        .00

- 27 -

BC-4868                                                             BATTLE CREEK                                              2020 RET REX
                                            APPLICATION FOR AUTOMATIC EXTENSION OF TIME 
                                                        TO FILE AN INDIVIDUAL INCOME TAX RETURN

Taxpayer Name:
Social Security No:
File on or Before:        4/30/2021, due date of 2020 return*
Payment:                                  $

Payment Method:           • Make payment by check or money order payable to "City of Battle Creek." DO NOT SEND CASH.
                          • Write your Soc. Sec. No., daytime phone number and "2020 BC-4868" on check or money order. 

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

Instructions:             • An extension to file does not extend the due date to pay tax. Tax paid late will be assessed late fees.
                          • Line 1: Enter the total tax liability you expect to report on your 2020 Form BC-1040, page 1, line 23.
                          • Line 2: Enter the total payments that you expect to report on your 2020 Form BC-1040, page 2, line 4, not 
                          including the extension payment reported on line 3 of this form.
                          • Filing date: The income tax ordinance limits an extension to SIX months from the original due date.

Related Information:      • Federal extension: Filing a federal extension (Form 4868) with the Internal Revenue Service does not grant
                          an extension of time to file a city income tax return.
                          • Persons living outside the United States: Where the Internal Revenue Code grants an automatic two-
                          month extension to persons living outside the U.S., an automatic two-month extension will be granted.

Payment:                  • An extension is automatically granted upon payment of the balance due (line 3); failure to pay the balance 
                          due invalidates the extension request; an extension filed without a payment will not be accepted.
                          • Interest and penalty will be assessed on taxes paid late even if an extension of time to file is granted.
                          • Penalty may be waived by the Income Tax Administrator if the tax paid by the original due date is not 
                          understated by more than 5% of tax or the taxpayer can show that the failure to pay on time was due to 
                          reasonable cause.
* Due Date                • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid:                               Check Number:                               Date Mailed: 

       KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-4868                                                             BATTLE CREEK                                              2020 RET REX
                                            APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE
                                                        AN INDIVIDUAL INCOME TAX RETURN
                                           Mail  To:  Battle Creek City Income Tax 
NACTP #                                                 PO Box 1657 
EFIN #                                                  Battle Creek, MI  49016-1657
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint return spouse's first name, initial, last name             If joint payment, spouse's SSN

Present home address (Number and street)                Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                   State       Zip code
                                                                    1.  Estimate of total tax liability for 2020                     .00
Foreign country name, province/county, postal code                  2.  Total 2020 payments and credits                              .00
                                                                    3.  Balance due (Line 1 less line 2)                             .00

- 28 -

BC-1040PV                                                           BATTLE CREEK                                          2020  RET RPV
                                                        INCOME TAX RETURN PAYMENT VOUCHER

Taxpayer Name:

Social Security No:

Due on or Before:         4/30/21, due date of 2020 return*

Payment:                                  $

Payment Method:           Make payment by check or money order payable to "City of Battle Creek." Include your social security
                          number, daytime phone number, and "2020 BC-1040PV" on your check or money order. 
                          DO NOT SEND CASH

Paying with Return:       This payment voucher is not used when including payment with your tax return. When paying with your 
                          return, place the payment on top of the return in the envelope. Do not attach the check to the return.

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

* Due Date                If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid: 
                          Check Number:
                          Date Mailed: 

      KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-1040PV                                                           BATTLE CREEK                                          2020  RET RPV
                                                        INCOME TAX RETURN PAYMENT VOUCHER
                                           Mail  To:  Battle Creek Income Tax 
                                                        PO Box 1657 
NACTP #                                                 Battle Creek, MI  49016-1657
EFIN #
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint return spouse's first name, initial, last name             If joint payment, spouse's SSN

Present home address (Number and street)                Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                   State       Zip code

Foreign country name, province/county, postal code                  Amount of tax, interest and penalty you are paying by Round to nearest dollar
                                                                    check or money order                                                         .00

- 29 -

CITY OF BATTLE CREEK
INCOME TAX DEPARTMENT

INSTRUCTIONS FOR FORM BC-1040ES
QUARTERLY ESTIMATED INCOME TAX PAYMENT VOUCHERS

WHO MUST MAKE ESTIMATED INCOME TAX PAYMENTS
A. Individuals and Unincorporated Businesses: Every resident or nonresident who expects taxable income from
which the city income tax will not be withheld must make estimated income tax payments. Payments are not required
if the estimated tax is one hundred dollars ($100.00) or less. A husband and wife may make joint estimated income
tax payments.
B. Corporations: A corporation (including a Subchapter S corporation) subject to the tax on all or part of its net profits
must make estimated income tax payments. Payments are not required from corporations if the estimated tax is two
hundred fifty dollars ($250.00) or less.
C. Partnerships: A partnership electing to pay the tax on behalf of its partners must make estimated income tax
payments. Payments are not required if the estimated tax is one hundred dollars ($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 income tax is expected to exceed one hundred dollars ($100.00).
WHEN AND WHERE TO FILE A DECLARATION AND PAY ESTIMATED TAX
A. Calendar Year Taxpayers: The first estimated payment must be made on or before April 30 of the tax year.
B. Payment of Estimated Tax : The estimated tax may be paid in full with the first quarter payment or paid in four (4)
equal quarterly installments. Calendar year quarterly payments are due on or before April 30, June 30, and
September 30 of the tax year and January 31 of the next year. Fiscal year installments are due on or before the end
of the fourth, sixth, ninth and thirteenth month after the beginning of the fiscal year. Remittances are to be made
payable to: City of Battle Creek.
C. Where to Send Payments: The quarterly payments shall be mailed to: PO Box 1657, Battle Creek, MI 49016-1657.
DO NOT USE OR PHOTOCOPY ANOTHER TAXPAYER’S FORMS. If you do, your payment could be applied to the
wrong account.
NOTE: Reminder notices will not be sent. Save this set of forms for use in making the remainder of this year’s
quarterly estimated payments.
CALCULATION OF ESTIMATED INCOME TAX
Calculate the estimated income tax due using the Estimated Income Tax Computation Worksheet below. Round
computations to the nearest dollar.
ESTIMATED INCOME TAX COMPUTATION WORKSHEET TAX YEAR _________
1. TOTAL INCOME EXPECTED 1.
2. EXEMPTIONS $750 per Exemption 2.
3. ESTIMATED TAXABLE INCOME (Line 1 less Line 2) 3.
4. ESTIMATED TAX 4.
Nonresident individuals enter 1/2% (.005) of Line 3
All other taxpayers enter 1% (.01) of Line 3
5. BATTLE CREEK INCOME TAX TO BE WITHHELD 5.
6. OTHER CREDITS EXPECTED 6.
7. ESTIMATED TAX (Line 4 less Lines 5 and 6) 7.
The annual return for the previous year may be used as the basis for computing your declaration of estimated tax for the
current year. The same figures used for estimating your federal income tax, adjusted to exclude income not taxable or
deductions not allowed under the Uniform City Income Tax Ordinance (MCL 141.601 et seq.), may be used.

CALCULATION OF THE ESTIMATED TAX PAYMENT DUE EACH QUARTER
If you know the amount of quarterly estimated tax to be paid, write the amount in the estimated tax due box of Form
BC-1040ES, for the quarter, round the payment to the nearest dollar.

AMENDED DECLARATION
If you find that your estimated tax is substantially increase or decreased as a result of a change in income or exemptions,
you may amend your estimate at the time of making any quarterly payment with Form BC-1040ES by adjusting the
quarterly payment.

LATE PAYMENT OR UNDERPAYMENT OF ESTIMATED INCOME TAX
If you fail to make the required quarterly estimated tax payments, underpay or pay late, interest and penalty may be
charged. the interest rate is 1 percent above the prime rate. The interest rate is adjusted on January 1 and July 1 each
year. The penalty rates is 1 percent per month.

- 30 -

INTEREST AND PENALTY
If the total amount of tax withheld, tax credits and estimated tax paid is less than seventy percent (70%) of the tax due for
the current or previous year, interest and penalty will be charged. Payment of estimated tax does not excuse the taxpayer
from filing an annual income tax return even though the total tax liability has been paid.

INCOME SUBJECT TO CITY INCOME TAX
A. Residents: All salaries, wages, bonuses, commissions and other compensation; net profits from business or
profession; net rental income; capital gains less capital losses; interest and dividends; income from estates and trusts;
and other income.
B. Nonresidents: Salaries, wages, bonuses, commissions and other compensation for services rendered or work
performed in the city; net rental income from property located in the city; net profits from a business, profession or
other activity to the extent that it is from work done, services rendered or activity conducted in the city; capital gains
less capital losses from the sale of real or tangible personal property located in the city.

WITHHOLDING TAX AND OTHER TAX CREDITS
A. Withholding Tax: You may subtract from your estimated income tax the amount of income tax expected to be
withheld for the city.
B. Income Tax Paid by Partnership: If you are a member of a partnership which elects to and pays the tax on behalf
of its partners, you may subtract from your estimate of city income tax, the amount of tax expected to be paid by the
partnership on your distributive share of net profits.
C. Income Tax Paid to Another Municipality: Residents who pay income tax to another municipality on income
taxable in the resident city may subtract from their estimate of income tax the amount of income tax expected to be
paid to the other municipality. the credit is limited to the amount of tax assessable under the resident city's Income
Tax Ordinance on the same income of a nonresident.

PAYMENT RECORD FOR TAX YEAR __________ (Keep this for your records)

PAYMENT DATE PAID CHECK NUMBER ESTIMATED TAX PAID
FIRST QUARTER
PAYMENT
SECOND QUARTER
PAYMENT
THIRD QUARTER
PAYMENT
FOURTH QUARTER
PAYMENT
TOTAL ESTIMATED TAX PAYMENTS

Make remittances payable to: City of Battle Creek

Mail estimated tax forms and payments to: PO Box 1657, Battle Creek, MI 49016-1657

- 31 -

BC-1040ES                                                           BATTLE CREEK                                       2021  EST  01Q
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER
                                             FIRST QUARTER - PAYMENT DUE APRIL 30, 2021

Taxpayer Name:

Social Security No:

Due on or Before:         04/30/21, for tax year 2021*

Payment:                                  $

Payment Method:           • Make payment by check or money order payable to "City of Battle Creek."  Write your social security 
                          number, daytime phone number, and "2021 BC-1040ES" on your payment. DO NOT SEND CASH.  

Additional Information:   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                          payments under his or her own social security number by listing their name and social security number 
                          as the taxpayer on this payment voucher.

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

* Due Date                If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid: 
                          Check Number:
                          Date Mailed: 

KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-1040ES                                                           BATTLE CREEK                                       2021  EST  01Q
                                           FIRST QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           Mail  To:  Battle Creek Income Tax 
                                                      PO Box 1657 
NACTP #                                               Battle Creek, MI  49016-1657
EFIN #                                                              ESTIMATED PAYMENT VOUCHER 1       Due Date:  04/30/2021
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN

Present home address (Number and street)              Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                   State     Zip code

Foreign country name, province/county, postal code                  Amount of estimated tax you are paying by check or Round to nearest dollar
                                                                    money order                                                               .00

- 32 -

BC-1040ES                                                            BATTLE CREEK                                      2021  EST  02Q
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           SECOND QUARTER - PAYMENT DUE JUNE 30, 2021 

Taxpayer Name:

Social Security No:

Due on or Before:         06/30/21 for tax year 2021*

Payment:                                  $

Payment Method:           • Make payment by check or money order payable to "City of Battle Creek."  Write your social security 
                          number, daytime phone number, and "2021 BC-1040ES" on your payment. DO NOT SEND CASH.  

Additional Information:   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                          payments under his or her own social security number by listing their name and social security number as
                          the taxpayer on this payment voucher.

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

* Due Date                If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid: 
                          Check Number:
                          Date Mailed: 

KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-1040ES                                                           BATTLE CREEK                                       2021  EST  02Q
                                           SECOND QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           Mail  To:  Battle Creek City Income Tax 
                                                      PO Box 1657 
NACTP #                                               Battle Creek, MI  49016-1657
EFIN #                                                              ESTIMATED PAYMENT VOUCHER 2       Due Date:  06/30/2021
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN

Present home address (Number and street)              Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                  State      Zip code

Foreign country name, province/county, postal code                  Amount of estimated tax you are paying by check or Round to nearest dollar
                                                                    money order                                                               .00

- 33 -

BC-1040ES                                                           BATTLE CREEK                                       2021  EST  03Q
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           THIRD QUARTER - PAYMENT DUE SEPTEMBER 30, 2021 

Taxpayer Name:

Social Security No:

Due on or Before:         09/30/21, for tax year 2021*

Payment:                                  $

Payment Method:           • Make payment by check or money order payable to "City of Battle Creek."  Write your social security 
                          number, daytime phone number, and "2021 BC-1040ES" on your payment. DO NOT SEND CASH.  

Additional Information:   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                          payments under his or her own social security number by listing their name and social security number 
                          as the taxpayer on this payment voucher.

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

* Due Date                If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid: 
                          Check Number:
                          Date Mailed: 

KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-1040ES                                                           BATTLE CREEK                                       2021  EST  03Q
                                           THIRD QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           Mail  To:  Battle Creek City Income Tax 
                                                      PO Box 1657 
NACTP #                                               Battle Creek, MI  49016-1657
EFIN #                                                              ESTIMATED PAYMENT VOUCHER 3       Due Date:  09/30/2021
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN

Present home address (Number and street)              Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                  State      Zip code

Foreign country name, province/county, postal code                  Amount of estimated tax you are paying by check or Round to nearest dollar
                                                                    money order                                                               .00

- 34 -

BC-1040ES                                                           BATTLE CREEK                                       2021  EST  04Q
                                                   ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           FOURTH QUARTER - PAYMENT DUE JANUARY 31, 2022 

Taxpayer Name:

Social Security No:

Due on or Before:         01/31/22, for tax year 2021*

Payment:                                  $

Payment Method:           • Make payment by check or money order payable to "City of Battle Creek."  Write your social security 
                          number, daytime phone number, and "2021 BC-1040ES" on your payment. DO NOT SEND CASH.  

Additional Information:   The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax 
                          payments under his or her own social security number by listing their name and social security number 
                          as the taxpayer on this payment voucher.

Address for Payment:      Battle Creek City Income Tax 
                          PO Box 1657 
                          Battle Creek, MI  49016-1657

* Due Date                If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

Taxpayer Records:         Amount Paid: 
                          Check Number:
                          Date Mailed: 

KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                    K   DETACH HERE  K
BC-1040ES                                                           BATTLE CREEK                                       2021  EST  04Q
                                           FOURTH QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           Mail  To:  Battle Creek City Income Tax 
                                                      PO Box 1657 
NACTP #                                               Battle Creek, MI  49016-1657
EFIN #                                                              ESTIMATED PAYMENT VOUCHER 4       Due Date:  01/31/2022
Taxpayer's first name, initial, last name                           Taxpayer's SSN

If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN

Present home address (Number and street)              Apt. no.

Address line 2 (P.O. Box address for mailing use only)

City, town or post office                  State      Zip code

Foreign country name, province/county, postal code                  Amount of estimated tax you are paying by check or Round to nearest dollar
                                                                    money order                                                               .00

PDF file checksum: 118388185

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