CITY OF IONIA 
                                    INCOME TAX DIVISION             
                                    INSTRUCTIONS FOR FORMI-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 Ionia.
C. Where to Send Payments: The quarterly payments shall be mailed to: City of Ionia, PO Box 512, Ionia, MI  48846.
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 {List the amount of the exemption for Ionia}                                  2. 
3. ESTIMATED TAXABLE INCOME (Line 1 less Line 2)                                            3. 
4. ESTIMATED TAX
   Nonresident individuals enter 0.5% (0.005) of Line 3.
   All other taxpayers enter 1% (0.01) of Line 3.                                        4.             
5. IONIA 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 any 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  -I  
1040ES, for the quarter, round the payment to the nearest dollar. 
AMENDED DECLARATION 
If you find that your estimated tax is substantially increased 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  -1040ESI
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 rate is 1 percent per month. 

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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 pay 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 Ionia
Mail estimated tax forms and payments to:    
               City of Ionia
                PO Box 512
               Ionia, MI  48846
If you have questions please call the Income Tax Division at (616) 523-0142

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