City of Battle Creek, Income Tax Department                          Print Form
                                 10 Division St N Room 114 Battle Creek MI 49014 

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

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

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

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

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

                                                                                                                                                  Print Form

                                   ESTIMATED TAX PAYMENT WORKSHEET

1.  Gross annual income expected OR                                                                                                  1.

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

2.  Allowable subtractions                                                                              2.  

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

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

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

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

     (b) Overpayment credited to this year                                                           (b) 

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

           municipality or by a partnership 

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

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

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

                estimated tax payments are not required. 

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

                                 RECORD OF ESTIMATED TAX PAYMENTS

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