INSTRUCTIONS FOR CITY OF BIG RAPIDS DECLARATION OF ESTIMATED INCOME TAX 

1. WHO MUST MAKE A DECLARATION

   A. Individuals and Unincorporated Businesses must file a declaration and make estimated
      payments if annual liability is over          $100.00.
   B. Corporations must file a declaration and make estimated payments if annual liability is
      over      $250.00.
   C. A partnership electing to pay the tax on behalf of its partners must make estimated income
      tax payments. Payments are not required if the annual liability is            $100.00 or less. If the
      partnership elects to pay the tax on behalf of the partners, a partner is not required to
      make estimated payments as an individual unless the partner has other income on which
      the annual liability is expected to exceed $100.00.

2. WHEN AND WHERE TO FILE DECLARATION AND PAY TAX

   A. Calendar Year - The declaration must be filed on or before April 30th of the tax year.
   B. Fiscal Year - The declaration must be filed within four (4) months after the beginning of
      the fiscal year.
   C. Filing – The declaration must be filed with the: City of Big Rapids
                                                                    Income Tax Processing Center 
                                                                    PO Box 536 
                                                                    Eaton Rapids, MI 48827-0536 
   D. Payment – The estimated payment must be paid in full with the declaration or in four
      (4) equal installments on or before             April 30,June 30 September,   30 January, 31, or
      on or before the fourth, sixth, ninth and thirteenth month after the beginning of the
      taxable fiscal  year.

3. PENALTIES AND INTEREST

   If the total amount of tax withheld or paid by declaration is less than seventy percent (70%) of
   the tax due for the current or previous year, penalty and interest will be charged.

THE  FILING  OF  A  DECLARATION  OF  ESTIMATED  TAX DOES  NOT  EXCUSE  THE  TAXPAYER FROM 
FILING AN ANNUAL RETURN EVEN THOUGH THERE IS NO CHANGE IN THE DECLARED TAX LIABILITY. 

      ESTIMATED TAX COMPUTATION WORKSHEET 
   1. Estimated 202  income2 subject to tax or 202  income1 subject to tax          1. $
   2. Exemption allowance ($600 for each exemption)                                 2. $
   3. Taxable Income (Subtract Line 2 from Line 1)                                  3. $
   4. Estimated Big Rapids Tax: Residents - Multiply Line 3 by 1% (.01)             4. $
                             Non-Residents - Multiply Line 3 by ½% (.005) 

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

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

202 2             Due Date:                    City of Big Rapids Estimated Tax                                  202 2
Fourth Quarter    01/31/202  3                      Declaration Voucher 4                              BR-1040ES BR-1120ES 
SSN or FEIN: 
Name(s):                                                                       Estimated Tax:          $       
Address: 
City, State, Zip:                                                              Amount of this Payment: $       
Make checks payable to “City of Big Rapids” and mail with this declaration to: 

                  City of Big Rapids 
                  Income Tax Processing Center 
                  PO Box 536 
                  Eaton Rapids, MI 48827-0536                                  Sign Here:    

202 2             Due Date:                    City of Big Rapids Estimated Tax                                  202 2
Third Quarter     09/30/202  2                      Declaration Voucher 3                              BR-1040ES BR-1120ES 
SSN or FEIN: 
Name(s):                                                                       Estimated Tax:          $       
Address: 
City, State, Zip:                                                              Amount of this Payment: $       
Make checks payable to “City of Big Rapids” and mail with this declaration to: 

                  City of Big Rapids 
                  Income Tax Processing Center 
                  PO Box 536 
                  Eaton Rapids, MI 48827-0536                                  Sign Here:    

202 2             Due Date:                    City of Big Rapids Estimated Tax                                  202 2
Second Quarter    06/30/202  2                      Declaration Voucher 2                              BR-1040ES BR-1120ES 
SSN or FEIN: 
Name(s):                                                                       Estimated Tax:          $       
Address: 
City, State, Zip:                                                              Amount of this Payment: $       
Make checks payable to “City of Big Rapids” and mail with this declaration to: 

                  City of Big Rapids 
                  Income Tax Processing Center 
                  PO Box 536 
                  Eaton Rapids, MI 48827-0536                                  Sign Here:    

202 2             Due Date:                    City of Big Rapids Estimated Tax                                  202 2
First Quarter     04/30/202  2                      Declaration Voucher 1                              BR-1040ES BR-1120ES 
SSN or FEIN: 
Name(s):                                                                       Estimated Tax:          $       
Address: 
City, State, Zip:                                                              Amount of this Payment: $       
Make checks payable to “City of Big Rapids” and mail with this declaration to: 

                  City of Big Rapids 
                  Income Tax Processing Center 
                  PO Box 536 
                  Eaton Rapids, MI 48827-0536                                  Sign Here: