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City  of Ionia                                                2020 IONIA
Income Tax Division                           INDIVIDUAL INCOME TAX 
PO Box 512 
Ionia, Michigan 48846                                   INSTRUCTIONS 
                                              For use by individual residents, part-
Form I-1040                                   year residents and nonresidents 

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

     MAILING          Refund, credit forward and no tax due returns:Ionia City Income Tax, PO         Box512, Ionia,MI 48846. 
ADDRESSES             Tax due returns:Ionia City Income Tax, PO Box 512, Ionia,MI  48846.
                      Prior  year  returns,  amended  returns,  estimated  payments,  extension  payments  and  separate  payment  voucher 
                      payments: Ionia City Income Tax, PO Box 512, Ionia, MI  48846. 
                                                                                                                  
TAX RATES             Resident: 1%
     AND              Nonresident: 0.5%
EXEMPTIONS            Exemption value: $700 
                                   
     PAYMENT          Tax due, if one dollar ($1.00) or more, must be paid with your return. NOTE: If you are paying $100.00 or more 
OF TAX DUE            with your 2020 return, you may need to make estimated income tax payments for 2021. See page 2 of instructions
                      Make check or money order payable to: CITY OF IONIA; or pay on our website WWW.CITYOFIONIA.ORG	
                      Mail tax due return and payment to: City of Ionia Income Tax Division, PO Box 512, Ionia, MI 48846 
                                                                                                                                      
     FILING           We accept paper returns only. You can go to the Ionia website,  WWW.CITYOFIONIA.ORG for forms 
YOUR RETURN           and instructions. Tax returns are due April  30, 2021.                                    

                      For assistance ,find us online at WWW.CITYOFIONIA.ORG        or call (616) 523-0142.       
CONTACT US            The Ionia Income Tax Office is located  at City Hall, 114 N Kidd Street, Ionia, MI   . 
                      Mail all tax correspondence to: Ionia City Income Tax, PO Box 512, Ionia, MI  48846.

NonResidents please note:  If your work location was affected by the Stay at Home Order, please complete 
form I-COV to determine if you are eligible to allocate your wages.                                           

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 IONIA FORM I-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
WHO MUST FILE A RETURN Married with Different Residency Status. If you were married in 2020
If you had Ionia taxable income greater than the total of your personal and had a different residency status from that of your spouse, file
and dependency exemptions, you must file a tax return — even if you separate returns or file a resident return using Form I-1040TC to
did not file a federal tax return. See Exemptions schedule for more compute the tax.
information on your allowable exemption total. You are required to file
a tax return and pay tax even if your employer did not withhold FILING STATUS
Indicate filing status by marking (X) the proper box. If married
Ionia tax from your paycheck. You will be required to make estimated filing separately, enter spouse’s Social Security number in the spouse’s
income tax payments if you work for an employer not withholding Ionia
tax from your 2021 wages. SSN box and enter the spouse’s full name in the filing status box.
ESTIMATED TAX PAYMENTS INCOME EXEMPT FROM IONIA INCOME TAX
When your total income tax is greater than the amount of tax withheld Ionia does not tax the following types of income:
plus other credits by $100 or more, you may be required to make 1 Social security, pensions and annuities (including disability
quarterly estimated tax payments. File Form I-1040ES (available on the pensions), Individual Retirement Account (IRA) distributions received
Ionia website) by April 30 of the tax year and pay at least one-fourth (¼) after reaching age 59½.
of the estimated tax. The remaining estimated tax is due in three equal
payments on June 30 and September 30 of the tax year and January 31 2. Proceeds of insurance where the taxpayer paid policy premiums.
of the following year. Adjust the remaining quarterly payments if your (Payments from a health and accident policy paid by an employer
income increases or decreases during the year. are taxed the same as under the Internal Revenue Code).
Failure to make required estimated tax payments or underpayment 3. Welfare relief, unemployment compensation and supplemental
of estimated tax will result in assessment of penalty and interest. unemployment benefits.
If you have made estimated tax payments and do not owe more tax for 4. Interest from obligations of the United States, the states or
the year, you still must file a tax return. subordinate units of government of the states and gains or losses on
DUE DATE AND EXTENSIONS the sales of obligations of the United States.
Returns are due on or before April 30, 2021. The due date of the annual 5. Military pay of members of the armed forces of the United States,
income tax return may be extended for a period not to exceed six including Reserve and National Guard pay.
months. To apply for an extension, use the Application for Extension of 6. Michigan Lottery prizes won on or before December 30, 1988.
Time to File an Ionia Income Tax Return. Applying for a federal
extension does not satisfy the requirement for filing an Ionia extension. (Michigan lottery prizes won after December 30, 1988 are taxable.)
Application for an extension must be made and the tentative tax due 7. Sub-chapter S corporation ordinary business income.
must be paid (MCL 141.664). Filing an extension with payment is not a 8. City, state and federal refunds.
substitute for making estimated tax payments. An extension does not
extend the time for paying the tax due. ITEMS NOT DEDUCTIBLE ON THE IONIA TAX RETURN
AMENDED RETURNS Ionia does not allow deductions for items such as taxes, interest,
medical expenses, charitable contributions, casualty and theft losses,
File amended returns using the I-1040. Clearly mark AMENDED at the etc. In addition, the following federal adjustments are not deductible on
top of the return. If a change on your federal return affects Ionia taxable the Ionia return: student loan interest, Archer MSA deduction, self-
income, you must file an amended return within 90 days of the change employed health insurance deduction, one-half or self employment tax,
and pay the tax due. All schedules supporting the changes should and penalty for early withdrawal of savings.
accompany the filing. Every change must be explained. Mail amended
returns to: Ionia Income Tax, PO Box 512, Ionia, MI 48846. FORM I-1040, PAGE 1, INSTRUCTIONS
CHARGES FOR LATE PAYMENTS TOTAL INCOME AND TAX COMPUTATION
All tax payments remaining unpaid after they are due are liable to a Round all figures to the nearest dollar.
penalty of 1% per month, not to exceed a total penalty of 25%, and bear
interest at the rate of 1% above the prime rate on an annual basis. The Lines 1 – 16, Columns A & B – Federal Data and Exclusions
minimum combined charge for interest and penalty is $2.00. NOTE: Schedules, attachments and other documentation that support
tax withheld, exclusions, adjustments or deductions must be provided.
DISCLAIMER Failure to attach or attaching incomplete supporting information will
These instructions are interpretations of the Uniform City Income Tax delay processing of your return or result in tax withheld, exclusions,
Ordinance, MCLA 141.601 et seq. The Ionia Income Tax Ordinance will adjustments or deductions being disallowed.
prevail in any disagreement between these instructions and the Lines 1 - 16, Column C – Figure Taxable Income
Ordinance. Subtract column B from column A and enter difference in column C.
COMPLETING YOUR RETURN Support figures with schedules.
Line 17 – Total Additions
NAME, ADDRESS, SOCIAL SECURITY NUMBER Add lines 2 through 16.
• Always write your social security number(s) on the return. Your Line 18 – Total Income
social security number must agree with the SSN on the Form(s) W-2 Add lines 1 through 16.
attached to your return. Line 19 – Total Deductions
• Enter your name and, if a joint return, your spouse’s name. Enter the total deductions from line 7 of Deductions schedule, page 2.
 If the taxpayer or spouse is deceased: attach a copy of federal Form Line 20 –Total Income after Deductions
1310 or a copy of the death certificate; write deceased in the Subtract line 19 from line 18.
signature area; and enter the date of death in the box on the signature Line 21 – Exemptions
line of return. Enter the total number of exemptions (page 2, Exemptions schedule,
 Enter your current address under Present home address. If using a line 1h) on line 21a and multiply line 21a by $700.00 and enter the
PO Box, or an address that is not your legal residence, you must add product on line 21b.
an attachment that states your actual residence.
Line 22 – Total Income Subject to Tax
• Mark the box to indicate your filing status. Subtract line 21b from line 20. If line 21b is greater, enter zero.
RESIDENCY STATUS Line 23 – Tax
Indicate your residency status by marking (X) the proper box. Multiply line 22 by the appropriate tax rate to compute tax liability, and
Resident – a person whose domicile (principle residence) was in the enter it on line 23b. (The resident tax rate is 1%. The nonresident rate is
City of Ionia all year. File as a resident if you were a resident the entire 0.5%.) If you were a resident for only part of the year and used
year. Schedule TC to compute your tax, mark (X) line 23a and attach
Nonresident – a person whose domicile (principle residence) was Schedule TC to the return.
outside the City of Ionia all year. File as a nonresident if you were a Line 24a – Total Tax Withheld by Employers
nonresident the entire year. The Ionia tax withheld by each of your employers is to be reported on page
Part-Year Resident – a person who changed their domicile (primary 2 on the Excluded Wages and Tax Withheld Schedule. Total Ionia tax
residence) during the year from one inside Ionia to one outside Ionia withheld, line 11 of this schedule, is reported on line 24a. The Form W-2
or vice versa. If you were a resident for only part of2020 , use (Wage and Tax Statement) you received from each employer shows the tax
form I-1040TC to calculate the tax and attach it to the I-1040. withheld in box 19 and locality name in box 20.

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2020 IONIA I-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
You must attach a copy of each Form W-2 showing the amount of Lines 1e - 1h – Total Exemptions. Add the amounts on 1e, 1f and 1g,
Ionia tax withheld and the locality name as Ionia (or an equivalent and enter the total exemptions on line 1h and on page 1, line 21a.

indicating the tax was withheld for Ionia. Credit for Ionia tax withheld EXCLUDED WAGES SCHEDULE
will not be allowed without a supporting Form W-2. If any wages reported on page 1, line 1, column A, are not taxable, the
Excluded Wages schedule must be completed. The data to complete
Line 24b - Other Tax Payments this schedule comes from the Wages and Excludible Wages
Enter the total of the following: estimated tax paid, credit forward schedule.
from past year, tax paid with an extension, tax paid on your behalf by DEDUCTIONS SCHEDULE
a partnership. Use the Other Tax payments Schedule. You may deduct amounts that directly relate to income that is taxable by
Line 24c - Tax Credit for Tax Paid to Another City (Residents only) Ionia, prorating where necessary. Allowable deductions include the
Enter on line 24c the credit for income taxes paid to another city. If you following line number items:
had income subject to tax in another city while you were a resident of Line 1 – Individual Retirement Account (IRA) Contributions
Ionia, you may claim this credit. The credit IS NOT NECESSARILY the Contributions to an IRA are deductible to the same extent deductible
under the Internal Revenue Code. Attach a copy of Schedule 1 of
tax paid to the other city. This credit must be based on income taxable federal return andevidence of payment, which includes, but is not
by both cities, and the credit may not exceed the tax that a nonresident limited to, one of the following: a copy of receipt for IRA contribution,
of Ionia would pay on the same income. Base the credit on the amount a copy of federal Form 5498, a copy of a cancelled check that clearly
actually paid to another city, not the amount withheld. Use the indicates it is for an IRA contribution. ROTH IRA contributions are not
Calculation of Credit for Tax Paid to Another City Schedule. deductible.
You must attach a copy of the income tax return filed with the other Line 2 – Self-Employed SEP, SIMPLE and Qualified Plans
Self-employed SEP, SIMPLE and qualified retirement plan deductions
city to receive this credit. may be entered on page 2, Deductions schedule, line 2.
Line 24d - Total Payments and Credits Line 3 – Employee Business Expenses
Add lines 24a through 24c. Enter the total on line 24d. Employee business expenses are deductible only when incurred in the
Line 25 - Interest and Penalty for Failure to Make Estimated Tax performance of service for an employer and only to the extent not
reimbursed by the employer. Meal expenses are not subject to the
Payments; Underpayment of Estimated Tax; or Late Payment of reductions and limitations of the Internal Revenue Code. Under the
Tax Ionia Income Tax Ordinance meals must be incurred while away from
Nonpayment or underpayment of estimated income tax and late home overnight on business.
payment of tax is subject to penalty and interest. You may calculate BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:
the amounts and enter interest on line 25a, penalty on 25b, and the A. Expenses of transportation, but not to and from work.
total interest and penalty on line 25c or the city may calculate and B. Expenses of travel, meals and lodging while away from home
assess it. Calculate estimated tax interest and penalty using Form overnight on business for an employer.
I-2210. C. Expenses incurred as an “outside salesperson” away from the
TAX DUE OR REFUND employer's place of business. This does not include driver-
Line 26 – Tax Due and Payment of Tax salesperson whose primary duty is service and delivery.
If the tax on line 23b plus the interest and penalty on line 25c exceeds D. Expenses reimbursed by employer from an expense account or
the total Payments and Credits on line 24, enter the difference, the tax other arrangement if included in gross earnings.
due, on line 26. The tax due must be paid with the return when filed. Attach a list of your employee business expenses.
The due date for the return is April 30, 2021.
Pay by Check or Money Order. Make the check or money order Line 4 – Moving Expenses
payable to the CITY OF IONIA, place the check or money order in front Moving expenses for moving into the Ionia area are deductible to the
of page 1 of the tax form and mail the return with the payment to: Ionia same extent deductible under the Internal Revenue Code. Moving must
Income Tax, PO Box 512, Ionia, Michigan 48846. Do not send cash for be related to starting work in a new location. Attach a copy of federal
your tax payment. The tax is due at the time of filing the return. Form 3903 or a list of moving expenses, with the distance in miles
Line 27 – Overpayment from where you moved.
If the total payments and credits on line 24 exceed the tax on line 23 Line 5 – Alimony Paid
plus the interest and penalty on line 25c, enter the difference, the Separate maintenance payments, alimony, and principal sums payable
overpayment, on line 27. Use lines 28 through 31 to indicate what you in installments (to the extent includable in the spouse's or former
want done with the refund. You must file the return even if there is no spouse’s adjusted gross income under the federal Internal Revenue
tax due, no overpayment or only a slight overpayment. Code) and deducted on the federal return are deductible. Child support
Line 28 – Donation is not deductible. Attach a copy of Schedule 1 of federal return.
Line 29 – Credit Forward NOTE: The above deductions are limited to the amount claimed on
Enter on line 29 the amount of overpayment to credit to the next year. your federal return, except meals. The deductions are limited by
Line 30 – Refund the extent they apply to income taxable under the Ionia Income Tax
Please allow 45 DAYS before calling about a refund. You may Ordinance. Part-year residents must allocate deductions the same
choose to receive the refund as a paper check or a direct bank deposit. way they allocate income.
Refund Check. If you want your refund issued as a paper check, enter Line 6 – Renaissance Zone
on Line 30 the amount of the overpayment to be refunded. The Renaissance Zone deduction may be claimed by: a qualified
Direct Deposit Refund. To have your refund deposited directly into resident domiciled in a Renaissance Zone; an individual with income
your bank account, on line 31a, mark (X) the box “Refund (direct from rental real estate located in a Renaissance Zone; and an individual
deposit)” and enter the bank routing number on line 31c; the bank proprietor or a partner in a partnership that has business activity within a
Individuals who qualify for the deduction
account number on line 31d; and the account type on line 31e. Renaissance Zone. must
attach Schedule RZ of I-1040 to their return to claim the deduction.
FORM I-1040, PAGE 2 INSTRUCTIONS Residents are not qualified to claim the deduction until they have been
EXEMPTIONS SCHEDULE domiciled in a Renaissance Zone for 183 consecutive days. Individuals
Complete the Ex emptions schedule to report and claim the are not qualified to claim the Renaissance Zone deduction if they are
total exemptions amount allowed. Everyone who files na Ionia delinquent for any Michigan or Ionia taxes. A Ionia income tax return
return gets a personal exemption of $700 for 2020. You may claim must be filed to qualify and claim this deduction.
an exemption even if someone else claims you as a dependent on Line 7 – Total Deductions
their return. Add lines 1 through 6. Enter the total on line 7 and on page 1, line 19.
Lines 1a - 1c – You and Spouse. Enter your date of birth and mark ADDRESS SCHEDULE
(X) the exemption boxes that apply to you. If filing jointly, complete Every taxpayer must complete the Address schedule. Start by listing
line 1b for spouse. If you are age sixty-five or older or you are blind,
you get an additional exemption. Mark (X) the boxes that apply, and the address used on last year’s return. If this address is the same
enter on line 1e the total number of exemption boxes marked. as listed on page 1, write “Same.” If no 2019 return was filed
Lines 1d – Dependents. Determine dependents using the same provide reason none was filed. Complete the schedule by listing the
rules as on the federal return. If you cannot claim a dependent on the addresses of the other principal residences (domiciles) occupied
federal return, you cannot claim them on anIonia return. Enter the during 2020. Mark whether the address was for the taxpayer (T),
names of your dependent children that live with you, then the spouse (S) or both (B) and enter the beginning and ending dates of
names of other dependents and their relationship to you. Provide residence at each.
dependents’ Social Security numbers and dates of birth. Enter totals on
1f and 1g.
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2020 IONIA I-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

THIRD-PARTY DESIGNEE SIGN THE RETURN
To allow another person to discuss the tax return information with the You must sign and date the return. If filing a joint return, both spouses

Income Tax Department, mark (X) the “Yes” box and enter the person’s must sign and date the return. If someone else prepared the return, they
name, phone number and any five digits as their personal identification must sign it and provide their address and telephone number.
number (PIN). To designate the tax preparer, enter “Preparer.”

PART-YEAR RESIDENT INSTRUCTIONS
If you had income taxable as a resident and as a nonresident during the way income is allocated. Use the instructions for residents and non-
year, you must file as a part-year resident. Part-year residents compute residents as a guide to allocate income.
the amount of their tax on Schedule TC, which has multiple tax rates. Schedule TC and other Ionia tax forms are available on the Ionia
Complete the form using the instructions on the Schedule TC. website: WWW.CITYOFIONIA.ORG To have a form mailed to you call
Income is allocated according to the residency status for each item of (616) 523-0142.
income. Adjustments and deductions must be allocated in the same

RESIDENT INSTRUCTIONS

Line 1 – Wages, Salaries, Tips, Etc. 1. Capital gains on sales of obligations of the United States and
Report on line 1, column A, the amount of wages, salaries, tips, etc. subordinate units of government.
from your federal tax return. 2. The portion of the capital gain or loss on property purchased prior to
Page 1 of the federal tax return must be attached to all the inception of the Ionia income tax ordinance that is attributed to
resident tax returns. All W-2 forms showing wages and Ionia tax the time before inception ordinance.
withheld must be attached to page 1 of the return. 3. Capital loss carryovers that originated prior to the taxpayer becoming

A resident is taxed on ALL earnings, including salary, bonus, a resident of Ionia are not deductible.
separation, and incentive payments, tips, commissions and other Capital losses are allowed to the same extent they are allowed under
compensation for services rendered— no matter where earned. the Internal Revenue Code and limited to $3,000 per year. Unused net
Example: Taxpayer lives in the City of Ionia but works in Ionia and capital losses may be carried over to future tax years. The capital loss
receives a paycheck from the home office in New York City: 100% of carryover for Ionia may be different than the carryover for federal
this compensation is taxable. income tax purposes.
If your employer did not withhold Ionia tax from your paycheck, you are Deferred capital gain income from installment sales and like-kind
still required to file and pay tax on those wages at the resident tax rate. exchanges are taxable in the same year reported on the taxpayer’s
You will also be required to make estimated tax payments if your federal income tax return.
employer does not withhold Ionia tax for you in 2021. Flow through income or loss from a tax option corporation (S
Report on line 1, column B, the total excluded wages. All nontaxable corporation, etc.) reported on federal Sch. D is excludible income.
wages must be documented on the Wages, Excludible Wages, and City Attach copies of federal Sch. K-1 (Form 1120S).
Tax Withheld schedule and listed by employer on the Excluded Wages Residents reporting capital gains or losses must attach a copy of
schedule on Form 1040, page 2. A resident’s wages are generally not federal Schedule D.
excludible. An example of excludible (nontaxable) resident wages is Excluded capital gains must be explained by completing and attaching
military pay.
the Exclusions and Adjustments to Capital Gains or (Losses) schedule.
Line 2 – Interest Line 8 – Other Gains or (Losses)
Interest is taxable to the same extent on the federal return except for Other gains or losses are taxable to the extent that they are taxable on
interest from U.S. Bonds, Treasury Bills, Treasury notes and flow the federal 1040. Other gains and losses realized while a resident are
through interest income from a tax option corporation (S corporation, taxable regardless of where the property is located, except the portion of
Etc.). . the gain or loss on property purchased prior to the inception of the Ionia
Report the amount of taxable interest income from federal 1040, on line Income Tax Ordinance.
2, column A. Report on line 2, column B, interest from U.S. Bonds and Deferred other gains from installment sales and like-kind exchanges are
Treasury Bills and notes; document this excluded interest on the taxable in the year recognized on the federal income tax return.
Excludible Interest Income schedule. Document the excluded interest Deferred gains must be supported by attaching a copy of federal
on the Excludible Interest Income schedule. Form 6252 and/or Form 8824.
Line 3 – Dividends Residents reporting other gains and losses must attach a copy of
Dividends are taxable. Report on line 3, column A, the total amount of federal Form 4797.
dividend income from the federal return. Report on line 3, column B,
excludible dividends from U.S. Bonds, Treasury Bills, Treasury notes Flow through income or loss from an S corporation reported on federal
and tax option corporations (S corporations, etc.). Document the Form 4797 of a resident is excludible. Attach copies of federal

excluded dividends on the Excludible Dividend Income schedule. Schedule K-1 (Form 1120S).
Line 4 – Taxable Refunds, Credits or Offsets Use theExclusions and Adjustments to Other Gains or (Losses)
NOT TAXABLE. Exclude all. No explanation needed. schedule to compute exclusions and adjustments to other gains and
Line 5 – Alimony Received losses reported on your federal income tax return.
Alimony received is taxable. Report on line 5, columns A and C, the Line 9 – IRA Distributions
amount of alimony received as reported on the federal return.
In column A enter the IRA distributions reported on federal Form 1040 or
Form 1040A. Premature IRA distributions (Form 1099-R, box 7,
Line 6 – Business Income distribution code 1) and IRA distributions made to a decedent’s
All self-employment income is taxable regardless of where the business
is located. Report on line 6, columns A and C, the total business income beneficiary other than the decedent’s spouse (Form 1099-R, box 7,
from the federal return. Attach a complete copy of federal Schedule distribution code 4) are taxable.
C. Federal rules concerning passive losses are applicable to losses Exclude in column B, IRA distributions qualifying as retirement benefits:
deducted on a Ionia return. IRA distributions received after age 59½ or described by Section 72(t) (2)
(A)(iv) of the IRC and all other excludible IRA distributions. The
Line 7 – Capital Gain or (Loss)
The Uniform City Income Tax Ordinance follows the Internal Exclusions and Adjustments to IRA Distributions schedule is used to
Revenue Code regarding capital gains. All capital gains realized document excluded IRA distributions.
while a resident are taxable regardless of where the The conversion of a traditional IRA to a ROTH IRA is taxable to a resident

property is located, with the following exceptions: (Form 1099-R, box 7, Distribution Code, G) unless the individual making
the conversion is 59 ½ years old or older at the time of the conversion
distribution.

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2020 IONIA FORM I-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 10 – Taxable Pension Distributions Line 11 - Rental Real Estate, Royalties, S Corporations,
Enter on line 10, column A, pension and annuities reported on federal Partnerships, Royalties, Estates, Trust, Etc.
Form 1040 or Form 1040A. Excluded pension and retirement All income reported on federal Schedule E is taxable. A resident’s share
benefits are reported on line 10, column B and explained on the of an S corporation’s flow through income is taxable to the same extent
Exclusions and Adjustments to Pension Distributions schedule. and on the same basis the income is taxable under the Internal
Pension and retirement benefits from the following are not taxable: Revenue Code. Report this income on line 11, columns A and C.
1. Pension plans that define eligibility for retirement and set contribution Line 12 – Tax Option Corporation Distributions (S corporation)
and benefit amounts in advance; Distributions received by a resident from a tax option corporation’s
2. Qualified retirement plans for the self-employed; Accumulated Adjustments Account, Other Adjustments Account and/or
3. Benefits from any of the previous plans received on account of the Shareholder’s Undistributed Taxable Income Previously Taxed
disability or as a surviving spouse if the decedent qualified for the Account (federal Form 1120S, Schedule M-2, line 7) are income on a
exclusion at the time of death; Ionia return and are to be reported on this line. These distributions are
4. Distributions from a 401(k) or 403(b) plan attributable to employer found on federal Schedule K-1 (1120), line 16. Report these
contributions or attributable to employee contributions to the extent distributions on the Adjustments for Subchapter S Corporation
they result in matching contributions by the employer; Distributions schedule. Also attach copies of federal Schedule K-1
5. Benefits paid to an individual from a retirement annuity policy that (Form 1120S).
has been annuitized and paid over the life of the individual. Line 13 – Farm Income or (Loss)
Profit or loss from the operation of a farm is taxable as reported on the
Pension and retirement benefits from the following are taxable: federal return regardless of where the farm is located. There are no
1. Premature pension plan distributions (those received prior to exclusions. Attach a complete copy of federal Schedule F.
qualifying for retirement); Line 14 – Unemployment Compensation
2. Amounts received from deferred compensation plans that let the NOT TAXABLE. Exclude all. No explanation needed.
employee set the amount to be put aside and do not set retirement
age or requirements for years of service. These plans include, but Line 15 – Social Security Benefits
are not limited to, plans under IRC Sections 401(k), 457 and 403(b): NOT TAXABLE. Exclude all. No explanation needed.
• Amounts received before the recipient could retire under the plan Line 16 – Other Income
provisions, including amounts paid on separation, withdrawal or Other income reported on the resident’s federal return is taxable except
discontinuance of the plan; for income from recoveries related to federal itemized deductions from
prior tax years. Report on this line a net operating loss carryover from
• Amounts received as early retirement incentives, unless the the previous tax year. Report exclusions and adjustments on p. 2, using
incentives were paid from a pension trust; the Exclusions and Adjustments to Other Income schedule.
3. Benefits paid from a retirement annuity policy other than annuitized Line 17 — Total Additions
benefits paid over the life of the individual are taxable to the same Add lines 2 through 16. of each column and enter amounts on line 17.
extent taxable under the Internal Revenue Code.
Report taxable pension and retirement income on line 10, column C. Line 18 – Total Income
Add lines 1 through 16 of each column and enter amounts on line 18.
Line 19 – Deductions
Enter amount from Deductions schedule, page 2, line 7.

NONRESIDENT INSTRUCTIONS

ships, Royalties, Estates, Trust, Etc. Line 11 - rental
NONRESIDENT INCOME SUBJECT TO TAX: Do not use box 18 of W-2 form to report taxable wages or to
1. Compensation for work done orservices performed in Ionia, which allocate wages, use all wages reported on your federal return as
includes, but is not limited to, the following: salaries, wages, the allocation basis. A separate wage allocation must be completed
bonuses, commissions, fees, tips, incentive payments, severance for each employer. Wages are normally allocated using the actual
pay, vacation pay and sick pay. number of days or hours worked in and outside of Ionia during the tax
year for an employer. Vacation time, sick time and holidays are not
2. Net profits from the operation of an unincorporated business, included in total days worked in arriving at the wage allocation
profession or other activity attributable to business activity conducted percentage. Vacation pay, holiday pay, sick pay, bonuses, severance
in Ionia, whether or not such business is located in Ionia. This pay, etc. are taxable to same extent as normal earnings.
includes business interest income from business activity in Ionia.
100% Earned in Ionia. All wages, salaries, tips, sick pay, bonuses,
3. Gains or losses from the sale or exchange of real or tangible deferred compensation, severance pay, and other compensation (Form
personal property located in Ionia. W-2, boxes 1 and 8) is taxable to nonresidents who worked 100% of the
time in Ionia.
4 Net profits from the rental of real or tangible personal property
Wage Allocation. Nonresidents who performed only part of their
located in Ionia. services for an employer in the City of Ionia must allocate their wages.
5. Premature distributions from an Individual Retirement Account (IRA) Use the Nonresident Wage Allocation portion of the Wages and
where a deduction was claimed on a current or previous year’s Ionia Excludable Wages Schedule.
income tax return. Wage Allocations on Commissions, Etc. A nonresident salesperson
6. Premature distributions from a pension plan attributable to work paid on a commission basis or other results achieved should allocate
performed in Ionia. wages based on commissions received or other results achieved
7. Deferred compensation earned in Ionia. attributable to efforts expended in Ionia. A nonresident insurance
salesperson paid sales commissions and renewal commissions should
Line 1 – Wages, Salaries, Tips, Etc. allocate compensation on the following basis: Allocate commissions
from life, health, accident and vehicle (auto) insurance based on the
All W-2 forms showing income earned in Ionia and/or tax withheld location (residence) of the purchaser. Allocate commissions from group
for Ionia must be attached to the return.
insurance based on the location of the group. Allocate commissions
Follow the instructions on the Wages and Excludible wages schedule to from fire and casualty insurance based on the location of the risk
allocate any wages that were not earned within the City of Ionia. insured.

Page 5

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2020 IONIA FORM I-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 2 – Interest
Line 10 – Taxable Pension Distributions
Non-business interest income of a nonresident is not taxable. Exclude Premature pension plan distributions (those received by a nonresident
all non-business interest income. No explanation needed. prior to qualifying for retirement) are taxable to the same extent the
Interest income that is business income from business activity in Ionia is normal wages from the employer are taxable.
taxable and must be reported. Attach a schedule showing source and A nonresident remaining employed by the particular employer in Ionia
computation of taxable and nontaxable interest income. may not exclude amounts received from deferred compensation plans
Line 3 – Dividends that let the employee set the amount to be put aside and do not set
retirement age or requirements for years of service. These plans
NOT TAXABLE. Exclude all dividend income. No explanation needed. include, but are not limited to, plans under Sections 401(k), 457 and
Line 4 – Taxable Refunds, Credits or Offsets 403(b) of the Internal Revenue Code (IRC): Amounts received before
NOT TAXABLE. Exclude all. No explanation needed. the recipient could retire under the plan provisions, including amounts
Line 5 – Alimony Received paid on separation, withdrawal or discontinuance of the plan. Amounts
NOT TAXABLE. Exclude all. No explanation needed. received as early retirement incentives, unless the incentives were paid
from a pension trust. See Line 10 under “Residents” for additional
Line 6 – Profit or (Loss) from a Business, Etc. information on nontaxable pension and retirement benefits.
Profit or loss from the operation of a business or profession is taxable to Excludible pension distributions are listed on the Exclusions and
the extent it results from work done, services rendered or other Adjustments to Pension and Annuities schedule. Enter the total
business activities conducted in Ionia. Report on page 1, line 6, column excluded pension distributions on the last line of the schedule and also
A, business income reported taxable on your federal return. enter the amount on page 1, line 10, column B.

The Exclusions and Adjustments to Business Income schedule is used Line 11 – Rental Real Estate, Royalties, Partnerships, S Corporations,
to exclude business income. The total excluded business income from Estates, Trusts, Etc.
line 5 of this schedule is also entered on page 1, line 6, column B. If a All income reported on the federal Schedule E that comes from
business operates both in and outside of Ionia, the taxable profit or loss business activity in Ionia or property located in Ionia is taxable to
is determined using the three factor Business Allocation formula. nonresidents. When an estate or trust has taxable income in Ionia, the
Where no work is done, services rendered or other business activity is estate or trust must file a return and pay tax on distributions to
conducted in Ionia, the profit or loss is entirely excluded. Complete the nonresidents and on undistributed taxable income.
Exclusions and Adjustments to Business Income schedule to exclude The following income reported on federal Schedule E is excludable:
profit or loss from the operation of a business. income from business activity or property outside Ionia; tax option
A nIonia net operating loss carryover from the previous tax year corporation (S corporation, etc.) flow through income or loss reported on
is reported on page 1, line 16, column C. See instructions for line 16. Schedule E; and income from estates and trusts.
Line 7 – Capital Gains or (Losses) Explain all exclusions on the Exclusions and Adjustments to Income
from Rental Real Estate, Royalties, Partnerships, S Corporations,
Capital gains or losses of a nonresident are included in taxable income Trusts, Etc. schedule. On line of 7this schedule enter the total
to the extent the gains or losses are from property located in Ionia. exclusions and adjustments; enter also on page 1, line 11, column B.
Capital losses from property located in Ionia are allowed to the same
extent they are allowed under the Internal Revenue Code. Unused Line 12 –Subchapter SCorporation Distributions
capital losses may be carried over to future tax years. The capital loss None of these distributions are taxable to a nonresident.
carryover for Ionia may be different than the carryover for federal Line 13 – Farm Income or (Loss)
income tax purposes. A nonresident’s profit or loss from a farm are included in Ionia income to

Deferred capital gain income from installment sales and like-kind the extent the profit or loss results from work done, services rendered or
exchange of property located in Ionia are taxable in the year recognized other activities conducted in Ionia. The portion of the profit or loss
on the taxpayer’s federal income tax return. reported on Ionia return is determined by use of the three factor Farm
Allocation Percentage formula. Where no work is done, services
Flow through income or loss from a tax option corporation (S rendered or other business activity is conducted in Ionia, the entire farm
corporation, etc.) reported on a nonresident’s federal Schedule D is profit or loss is excluded, using the Exclusions and Adjustments to Farm
excluded on the Exclusions and Adjustments to Capital Gains or Income schedule.
(Losses) schedule Attach copies of federal Schedule K-1 (Form
1120S). Sales of crops at the produce market, any of the farmer’s markets or a
Use the Exclusions and Adjustments to Capital Gains or (Losses) produce stand located in the city is Ionia business activity and subjects
schedule to compute exclusions and adjustments to capital gains. the farm to Ionia income tax.
NOTE: A common error on a nonresident return is failure to complete Line 14 – Unemployment Compensation
the Exclusions and Adjustments schedule to exclude the capital loss NOT TAXABLE. Exclude all. No explanation needed.
carryover reported on the taxpayer’s federal income tax 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 Line 16 – Other Income
to the extent the gains or losses are from property located in Ionia. Other income is taxable if it is from work performed or other activities
Deferred other gains and losses from installment sales and like-kind conducted in Ionia. Use the Exclusions and Adjustments to Other
exchanges of property located in Ionia are taxable in the year Income schedule to document exclusions and adjustments. Report on
recognized on the taxpayer’s federal income tax return. Deferred other this line a nIonia-related net operating loss carryover from the previous
gains must be supported by attaching a copy of federal Form 6252 tax year.
and/or Form 8824. Add lines 2 through 16
Line 17 – Total Additions
Flow through income or loss from a tax option corporation (S
corporation, etc.) reported on federal Form 4797 is excluded on the Line 18 – Total Income
Exclusions and Adjustments to Other Gains and (Losses) schedule. Add lines 1 through 16 of each column and enter amounts on line 18.
Attach copies of federal Schedule K-1 (Form 1120S). Line 19 – Total Deductions
Enter amount from Deductions schedule, page 2, line 7. A nonresident’s
Nonresidents reporting other gains and losses must attach a copy of deductions are limited by the extent they relate to income taxable under
federal Form 4797. Use the Exclusions and Adjustments to Other the Ionia Income Tax Ordinance. Nonresidents must allocate deductions
Gains and Losses schedule to compute exclusions and adjustments to the same way related income is allocated. See Deductions schedule
other gains and losses reported on the federal income tax return. On (page 3instructions) for a list of allowable deductions.
line 4 of the schedule enter the total excluded other gains or losses and
also enter this total on page 1, line 8, column B.
Line 9 – IRA Distributions
That portion of a premature IRA distribution that was deducted from
Ionia’s taxable income in the current or a prior tax year (reported on
Form 1099-R, box 7, distribution code 1) are taxable to a nonresident.
IRA distributions received after age 59 ½ or described by Section
72(t)(2)(A)(iv) of the IRC are not taxable.

Page 6

- 7 -

I-1040                               IONIA                                                            2020                                                   20MI-ION-1040-1
                          INDIVIDUAL RETURN DUE APRIL 30, 2021
Taxpayer's SSN                       Taxpayer's first name                      Initial Last name                                          RESIDENCE STATUS
                                                                                                                                           Resident             Nonresident           Part-year
                                                                                                                                                                                      resident
Spouse's SSN                         If joint return spouse's first name        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
                                     City, town or post office                                   State     Zip code                        Married filing separately. Enter spouse's 
Mark box (X) below if;                                                                                                                     SSN in Spouse's SSN box and Spouse's 
                                                                                                                                           full name here.   
Federal Form 1310 attached
                                     Foreign country name                 Foreign province/county          Foreign postal code
Itemized deductions on your                                                                                                                Spouse's full name if married filing separately
Federal tax return for 2020
                          ROUND ALL FIGURES TO NEAREST DOLLAR
           INCOME                    (Drop amounts under $0.50 and increase                      Column A                               Column B                 Column C                 Taxable 
                                     amounts from $.50 to $0.99 to next dollar)             Federal Return Data              Exclusions/Adjustments                       Income
          1.   Wages, salaries, tips, etc. ( W-2 forms must be attached)          1                             .00                                     .00                                    .00
SEND      2.   Taxable interest                                                   2                             .00                                     .00                                    .00
COPY OF 
PAGE 1 OF 3.   Ordinary dividends                                                 3                             .00                                     .00                                    .00
FEDERAL   4.   Taxable refunds, credits or offsets of state and local income taxes 4                            .00                                     .00     NOT TAXABLE
RETURN
          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)
               (Attach copy of fed. Sch. D) 7a.         Mark if federal           7                             .00                                     .00                                    .00
                                                        Sch. D not required
          8.   Other gains or (losses) (Attach copy of federal Form 4797)         8                             .00                                     .00                                    .00
          9.   Taxable IRA distributions (Attach copy of Form(s) 1099-R)          9                             .00                                     .00                                    .00
          10. Taxable pensions and annuities (Attach copy of Form(s) 1099-R) 10                                 .00                                     .00                                    .00
          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 (Att. copy of fed. Sch. K-1)12             NOT APPLICABLE                                          .00                                    .00
          13. Farm income or (loss) (Attach copy of federal Schedule F)           13                            .00                                     .00                                    .00
SEND  W-2    14. Unemployment compensation                                        14                            .00                                     .00     NOT TAXABLE
FORMS     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
          19.             Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7)                                              19                                     .00
          20.             Total income after deductions (Subtract line 19 from line 18)                                                                 20                                     .00
          21. Exemptions             (Enter the total exemptions, from Form I-1040, page 2, box 1h, on line 21a and multiply 
                                     this number by $700 and enter on line 21b)                                                        21a              21b                                    .00
          22.             Total income subject to tax (Subtract line 21b from line 20)                                                                  22                                     .00
                                     (Multiply line 22 by Ionia resident tax rate of 1% (0.01) or nonresident tax rate of 0.5% (0.005) 
          23. Tax                    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
               Payments               ION tax withheld             Other tax payments (est, extension,       Credit for tax paid           Total 
          24. and                                                  cr fwd, partnership & tax option corp)       to another city            payments
               credits    24a                           .00        24b                          .00   24c                              .00   & credits      24d                                .00
          25. Interest and penalty for: failure to make                            Interest                          Penalty               Total
               estimated tax payments; underpayment of                                                                                     interest 
               estimated tax; or late payment of tax               25a                          .00   25b                              .00 &  penalty   25c                                    .00
                          Amount you owe (Add lines 23b and 25c, and subtract line 24d) MAKE CHECK OR MONEY ORDER 
ENCLOSE                   26. PAYABLE TO: CITY OF IONIA , OR TO PAY WITH A DIRECT WITHDRAWAL, mark (X) pay tax due,                        PAY WITH
CHECK OR  TAX DUE
MONEY                     line 31b, and complete lines 31c, d & e)                                                                         RETURN       26                                     .00
ORDER     OVERPAYMENT                   27. Tax overpayment (Subtract lines 23b and 25c from line 24d; choose overpayment options on lines 28 - 30) 27                                         .00
               Amount of             Youth Recreation Program             Historic Ionia Theater           Ionia Community Library
          28. overpayment                                                                                                                  Total     
               donated    28a                           .00        28b                          .00   28c                              .00 donations    28d                                    .00
          29. Amount of overpayment credited forward to 2021                                                                 Amount of credit to 2021 >>  29                                   .00
          30. Amount of overpayment refunded (Line 27 less lines 28d and 29) (For refund to be directly deposited to
               your bank account, mark refund box, line 31a, and complete line 31 c, d & e)                                            Refund amount >>  30                                    .00
               Direct deposit refund or     31a         Refund                   31c    Routing 
               direct withdrawal payment                (direct deposit)                number
          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:      31e1. Checking                  31e2.  Savings
          MAIL TO:  IONIA CITY INCOME TAX DIVISION, PO BOX 512, IONIA, MI 48846

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                                                                         Taxpayer's name                                               Taxpayer's SSN
I-1040, PAGE 2                                                                                                                                                                                     20MI-ION-1040-2
CF 1040  PAGE 2                                                                                                                                                                                            c
EXEMPTIONS                                                                          Date of birth (mm/dd/yyyy)                Regular   65 or over        Blind     Deaf      Disabled
SCHEDULE                                                 1a. You                                                                                                                                           1e. Enterboxesthecheckednumberon of  
                                                         1b. Spouse                                                                                                                                            lines 1a and 1b
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 number of 
                                                                                                                                                                                                               dependent children 
1.                                                                                                                                                                                                             listed on line 1d 
2.
3.                                                                                                                                                                                                         1g. Enter number of other 
                                                                                                                                                                                                               dependents listed on       
4.                                                                                                                                                                                                             line 1d 
5.
6.                                                                                                                                                                                                         1h. Total exemptions (Add 
                                                                                                                                                                                                               lines 1e, 1f and 1g; 
7.                                                                                                                                                                                                             enter here and also on 
8.                                                                                                                                                                                                             page 1, line 21a)                       
EXCLUDED WAGES AND TAX WITHHELD SCHEDULE (See instructions. Resident wages generally not excluded) 
W-2                                 Col. A                COLUMN B                        COLUMN C                            COLUMN D                                              COLUMN E                                 COLUMN F
#                                   T or S    SOCIAL(FormSECURITYW-2, boxNUMBERa) EMPLOYER'S ID NUMBER          (AttachEXCLUDEDExcludedWAGESWages Sch)        FAILURE TO           ION(FormTAXW-2,WITHHELDbox 19)           (FormLOCALITYW-2, boxNAME20)
                                                                                  (Form W-2, box b) 
 1.                                                                                                                                               .00         ATTACH W-2                                       .00
                                                                                                                                                          FORMS TO PAGE 
 2.                                                                                                                                               .00         1 WILL DELAY                                     .00
 3.                                                                                                                                               .00     PROCESSING OF                                        .00
                                                                                                                                                          RETURN.  WAGE 
 4.                                                                                                                                               .00         INFORMATION                                      .00
 5.                                                                                                                                               .00         STATEMENTS                                       .00
 6.                                                                                                                                               .00         PRINTED FROM                                     .00
                                                                                                                                                                TAX 
 7.                                                                                                                                               .00         PREPARATION                                      .00
 8.                                                                                                                                               .00     SOFTWARE ARE                                         .00
                                                                                                                                                                NOT 
 9.                                                                                                                                               .00         ACCEPTABLE                                       .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, ln 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  (Attach copy of I-2106 and detailed list)                                                                                     3                                                   .00
 4.                                 Moving expenses  (Into city area only, Military 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 address used on last year's return. If the address on page 1 of             FROM                             TO
                                              this return is the same as listed on last year's return, print "Same." If no return filed last year, list reason. Continue listing this tax year's residence 
T, S, B                                       addresses. If address listed on page 1 of this return is in care of another person, enter current residence (domicile) address.                              MONTH         DAY 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.
SIGN                                          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 
HERE 
===>
                                              SPOUSE'S SIGNATURE                                             Date (MM/DD/YY)        Spouse's occupation                                                                  If deceased, date of death 

                                              SIGNATURE OF PREPARER OTHER THAN TAXPAYER                                                                   Date (MM/DD/YY)     PTIN, EIN or SSN
                                                                                                                                                                              Preparer's phone no.
                                              FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE                                                                           NACTP    
                  PREPARER'S        SIGNATURE                                                                                                                                         software    
                                                                                                                                                                                      number

- 9 -

Taxpayer's name                                                      Taxpayer's SSN
                                                                                                                   2020 IONIA
SCHEDULE TC, PART-YEAR RESIDENT TAX CALCULATION -  CF-1040, PAGE 1, LINES 23a AND 23b                                                              Attachment 1
A part-year resident is required to complete and attach this schedule to the city 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 the city 
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               Taxable
                                                                                                                             Resident Income       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
6. Business income or (loss) (Att. 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)  (Att. copy of Form 4797)       8                           .00                         .00                      .00                   .00
9. Taxable IRA distributions                               9                           .00                         .00                      .00                   .00
10. Taxable pensions and annuities  (Att. 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 fed. Sch. E)

12. Subchapter S corporation distributions  (Attach copy   12      NOT APPLICABLE                                  .00                      .00                   .00
of federal. Schedule K-1)
13. Farm income or (loss)  (Att. copy of fed. 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 (Att. statement listing type and amt)     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 Schedule 1 of       1                           .00                         .00                      .00                   .00
      federal return & evidence of payment)
      Self-employed SEP, SIMPLE and qualified 
      2. plans (Attach copy of Schedule 1 of fed.          2                           .00                         .00                      .00                   .00
      return)
      3. Employee business expenses (Attached I-           3                                                                                .00                   .00
      2106 and detailed list)
      4. Moving expenses  (Into city area only)            4                           .00                         .00                      .00                   .00
      (Attach copy of federal Form 3903)
      5. Alimony paid  (DO NOT INCLUDE CHILD               5                           .00                         .00                      .00                   .00
      SUPPORT. (Att. copy of page 1 of fed. return)
      6. Renaissance Zone deduction (Att. 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
21. Exemptions  (Enter the number of exemptions from Form I-1040, page 2, box 1h, on line 21a and   21a            21b                      .00
                multiply this number by $700, and enter on line 21b)
                (If the amount on line 21b exceeds the amount of resident income on line 20c, enter 
                unused portion (line 20b 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 resident rate               (MULTIPLY LINE 22a BY 1% (0.01))                                          23a                      .00
 23b. Tax at nonresident rate            (MULTIPLY LINE 22b BY 0.5% (0.005))                                       23b                                            .00
                                         (ENTER HERE AND ON FORM I-1040, PAGE 1, LINE 23b, AND 
 23c. Total tax (Add lines 23a and 23b)  PLACE A MARK (X) IN BOX 23a OF FORM I-1040)                               23c                      .00

- 10 -

Taxpayer's name                                                         Taxpayer's SSN
                                                                                                                          2020 IONIA
WAGES AND EXCLUDIBLE WAGES SCHEDULE - I-1040, PAGE 1, LINE 1, COLUMN B                                                                                                         Attachment 2-1
All W-2 forms must be attached to page 1 of the return
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (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 excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form I-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form I-1040, page 1, line 1, col. B. 
WAGES, ETC.                                            Employer (or source) 1                         Employer (or source) 2             Employer (or source) 3
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
6. Mark (X) box If you work at multiple 
locations in and out of IONIA
7. Address of work station (Where you actually 
work, not address on Form 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); report statutory 
employee wages as zero 
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
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city 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 the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on job 
for employer during period (Do not include 
weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed in 
and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                                 %                                         %                                                                         %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 9 
multiplied by line 15; part-year residents use 
only the portion of wages earned while a 
nonresident) 
EXCLUDIBLE WAGES                                       Employer (or source) 1                         Employer (or source) 2             Employer (or source) 3
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported on 
lines 17 and/or 18 are not taxable by IONIA
20. Total excludible wages (Line 17 plus line 18; 
Enter here and  on  I-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  less 
line 20)
22. Total wages (Add lines 8 and 9 for all employers and other sources; must equal 
amount reported on Form I-1040, page 1, line 1, column A; Part-year residents must 
equal amount reported on Schedule TC, line 1, column A)
23. Total excludible wages from all employers and other sources (Add line 20 for all columns; enter here and also on Form 
I-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 I-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.

- 11 -

Taxpayer's name                                           Taxpayer's SSN
                                                                                     2020 IONIA
WAGES AND EXCLUDIBLE WAGES SCHEDULE - I-1040, PAGE 1, LINE 1, COLUMN B                                                                                                         Attachment 2-2
All W-2 forms must be attached to page 1 of the return
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (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 excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form I-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form I-1040, page 1, line 1, column B. 
WAGES, ETC.                                            Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
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
6. Mark (X) box If you work at multiple 
locations in and out of IONIA
7. Address of work station (Where you actually 
work, not address on Form 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); report statutory 
employee wages as zero 
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) 4        Employer (or source) 5        Employer (or source) 6
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city 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 the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on job 
for employer during period (Do not include 
weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed in 
and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                            %                             %                                                                                          %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 9 
multiplied by line 15; part-year residents use 
only the portion of wages earned while a 
nonresident) 
EXCLUDIBLE WAGES                                       Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported on 
lines 17 and/or 18 are not taxable by IONIA
20. Total excludible wages (Line 17 plus line 18; 
Enter here and  on  I-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  less 
line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN.

- 12 -

Taxpayer's name                                           Taxpayer's SSN
                                                                                     2020 IONIA
WAGES AND EXCLUDIBLE WAGES SCHEDULE - I-1040, PAGE 1, LINE 1, COLUMN B                                                                                                         Attachment 2-3
All W-2 forms must be attached to page 1 of the return
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (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 excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form I-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form I-1040, page 1, line 1, column B. 
WAGES, ETC.                                            Employer (or source) 7        Employer (or source) 8        Employer (or source) 9
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
6. Mark (X) box If you work at multiple 
locations in and out of IONIA
7. Address of work station (Where you actually 
work, not address on Form 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); report statutory 
employee wages as zero 
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) 7        Employer (or source) 8        Employer (or source) 9
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city 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 the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on job 
for employer during period (Do not include 
weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed in 
and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                            %                             %                                                                                          %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 9 
multiplied by line 15; part-year residents use 
only the portion of wages earned while a 
nonresident) 
EXCLUDIBLE WAGES                                       Employer (or source) 7        Employer (or source) 8        Employer (or source) 9
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported on 
lines 17 and/or 18 are not taxable by IONIA
20. Total excludible wages (Line 17 plus line 18; 
Enter here and  on  I-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  less 
line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN.

- 13 -

Taxpayer's name                                                                Taxpayer's SSN
                                                                                                                            2020 IONIA
EXCLUDIBLE INTEREST INCOME - I-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 excludible interest income (Attach detailed explanation)                                                                                                                                        .00
4. Excludible 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)

EXCLUDIBLE DIVIDEND INCOME - I-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 excludible dividend income (Attach detailed explanation)                                                                                                                                        .00
4. Excludible 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) - I-1040, PAGE 1, LINE 6, COLUMN B                                                                                    Attachment 5
Nonresidents and part-year residents use this schedule to compute excludible business income reported on federal 
Schedule C that is from business activity outside the city 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. Excludible net profit (loss) (For each column, subtract line 3 from line 1)                                                                          .00                                              .00
5. Total excludible net profit (loss) (Add amounts on line 4 of each column; enter here and on Form I-1040, page 1, line 6, column B, or for part-year residents, on Schedule 
   TC, line 6, column B)                                                                                                                                                                                 00

BUSINESS # 1  DBA
                                                                                              COLUMN  1                                    COLUMN  2                          COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET 
                                                                                              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)                                                                                                            %

BUSINESS # 2 DBA
                                                                                              COLUMN  1                                    COLUMN  2                          COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET 
                                                                                              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)                                                                                                            %

- 14 -

Taxpayer's name                                                          Taxpayer's SSN
                                                                                                                               2020 IONIA
EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - I-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 city                                                                                  NOT EXCLUDIBLE                          .00
2. Capital gain or (loss) on securities issued by U.S. Government                                                                                        .00            EXCLUDIBLE ON LINE 1
   Portion of capital gain or (loss) from property owned prior to Ordinance inception (For residents on all such property; for 
3. nonresidents only on property located in city.) (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

   Adjustment for capital loss carryover from period prior to residency (A resident is not allowed to claim a capital loss 
5. carryover from property sold prior to their date of residency.)                                                                                       .00 NO ADJUSTMENT ALLOWED

   Adjustment for difference between federal and city's capital loss carryover from prior year (The city's capital loss carryover is 
6. 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
   Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form I-1040, page 1, line 7, column B, or
8. 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 city or property sold while a resident of city are taxable when reported on federal return.

EXCLUSIONS AND ADJUSTMENTS TO OTHER GAINS OR (LOSSES) - I-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 city                                                                                 NOT EXCLUDIBLE                          .00
   Portion of other gains or (losses) from property owned prior to effective date of tax for city (For residents on all such property; for 
2. nonresidents only on property located in city.) (Attach a schedule that identifies and shows the calculation for each.)                               .00                           .00
3. Other gains or (losses) from Sub. S corporations (See instructions)                                                                                   .00                           .00
   Total excludible other gains and losses (Enter total here and on Form I-1040, page 1, line 8, column B, or for part-year residents, 
4. enter on Schedule TC, line 8, column B)                                                                                                               .00                           00
Deferred gains from sales of property located in city or property sold while a resident of city 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 - I-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       Excludible IRA 
taxpayer 
or  S for Number                                                                                                   distributions                (Form 1099-R,           distributions 
spouse                                                                                                                                             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 I-1040, page 1, line 9, column A)                                                                      .00
6. Total excludible IRA distributions (Add lines above for this column; enter here and also on Form I-1040 (for part-year residents, Sch. TC), page 1, line 9, col. B)                 .00

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

- 15 -

Taxpayer's name                                                     Taxpayer's SSN
                                                                                                                              2020 IONIA
EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES,                                                                                                   Attachment 10
PARTNERSHIPS, S CORPORATIONS, TRUSTS, ETC. - I-1040, PAGE 1, LINE 11, COLUMN B
Residents, nonresidents and part-year residents use this schedule to report exclusions and 
                                                                                                                                                        RESIDENT           NONRESIDENT 
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 the City                                                                          NOT EXCLUDIBLE ON                                   .00
                                                                                                                                           RESIDENT RETURN
2. Royalties (A resident may exclude only royalty income upon which Michigan severance tax was paid; a nonresident may                                            .00                          .00
   exclude royalty income upon which Michigan severance tax was paid and royalty income from sources outside the city)
3. Partnership income (loss) from partnership business activity outside the City                                                           NOT EXCLUDIBLE 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 EXCLUDIBLE 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 EXCLUDIBLE ON              
   located outside the city                                                                                                                RESIDENT RETURN
7. Total adjustments to income from rental real estate, royalties, partnerships, trusts, etc. (Enter here and on From I-1040, page 1, line                        .00                          .00
   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 - I-                                                                                  Attachment 11  
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 I-1040, page 1, line 12, column B, or for part-year residents 
5. 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 Sch. 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) - I-1040, PAGE 1, LINE 13, COLUMN B                                                                                    Attachment 12
Nonresidents use this schedule to exclude farm income from outside the city
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 I-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 I-1040, line 16, Other income.

- 16 -

Taxpayer's name                                                           Taxpayer's SSN
                                                                                                                   2020 IONIA
EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - I-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

     Total adjustments and exclusions to other income (Add lines 1 through 3 and enter totals here and on Form I-1040, page 1, line 16, 
  4. column B. Part-year residents enter totals on Form I-1040TC, line 16, column B)                                                                          .00                                 .00
Attach an explanation of and calculation for any reported federal and city 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 - I-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 city 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 city IRA deduction must attach this completed worksheet to their city 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
                                             IONIA                                   IONIA                   IONIA                                IONIA
  1. Earned income                                      .00                                             .00             .00                                   .00                                    .00
  2a.Federal IRA deduction                              .00                                                             .00                                                                          .00
     If part-year resident, enter portion of 
  2b.federal IRA deduction contributed                  .00                                                             .00                                                                          .00
     while a resident
                                             TAXPAYER                                                        SPOUSE                                      INSTRUCTIONS
     Percentage that the individual's                                                                                                   Divide individual's earned income taxable by city (line 1, column 
  3. earned income taxable in city is to                %                                                               % A) by individual's total earned income (the sum of line 1, column 
     the individual's total earned income                                                                                               A plus column B).
  4. City IRA deduction based upon                      .00                                                             .00 Taxpayer's or spouse's federal IRA deduction (line 2a) 
     individual's earned income                                                                                                         multiplied by city earned income percentage (line 3).
     Amount individual's federal IRA 
  5. deduction exceeds individual's                     .00                                                             .00 Taxpayer's or spouse's federal IRA deduction (line 2a) less    
     earned income taxable by city                                                                                                      the individual's earned income taxable by city (line 1). 
                                                                                                                                        Column A equals spouse's earned income taxable by city (line 
     Amount spouse's earned income                                                                                                      1 of spouse's column C) less spouse's federal IRA deduction 
  6. exceeds spouse's federal IRA                       .00                                                             .00 (line 2a of spouse's column C). Column C equals taxpayer's 
     deduction (excess earned income)                                                                                                   earned income taxable by city (line 1 of taxpayer's column A) 
                                                                                                                                        less taxpayer's federal IRA deduction (line 2a of taxpayer's 
                                                                                                                                        column A).
     City IRA deduction based upon                      .00                                                             .00 If individual's (taxpayer or spouse) federal IRA deduction 
  7. spouse's earned income                                                                                                             exceeds individual's earned income and spouse's earned 
                                                                                                                                        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 city earned 
                                                                                                                                        income percentage (line 6), else enter zero.  
                                                                                                                                        Add individual's (taxpayer or spouse) city IRA deduction based 
  8. City's IRA deduction                               .00                                                             .00 upon their own city earned income (line 4) and their city 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 city IRA deduction, line 2a of columns A and C. If a part-year                            PART-YEAR RESIDENT: Enter total federal IRA deduction on 
  9. resident, normally this is the total of the taxpayer's and spouse's city IRA deduction, line 2b of                 .00 Schedule TC, Deductions schedule, line 1, column A; enter the 
     columns A and C. If either the taxpayer or spouse has nontaxable earned income while a resident,                                   resident city IRA deduction in column C; enter the nonresident 
     separately compute the resident IRA deduction in the same manner as a nonresident.                                                 city IRA deduction in column D; and enter in column B the 
                                                                                                                                        difference of the amount in column A less the amounts in 
     NONRESIDENT:     Total city nonresident IRA deduction (Enter total of the taxpayer's (line 8, column                               column C and column D.
10. A) and spouse's (line 8, column C) city IRA deduction here and on Form I-1040, page 2, Deductions                   .00
     schedule, line 1)  PART-YEAR RESIDENT: See instructions on the right.

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Taxpayer's name                                                     Taxpayer's SSN
                                                                                                         2020 IONIA
SELF-EMPLOYED, SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET - I-1040, PAGE 2,                                                                                    Attachment 15 
DEDUCTIONS SCHEDULE, LINE 2
RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, 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 city 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 the city while a nonresident and is computed by 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     
     RELATED SOURCE OF INCOME                    RELATED SOURCE OF  OR     BY RELATED SOURCE             RELATED INCOME                        RESIDENT DEDUCTION FOR   NONRESIDENT   
                                                          INCOME    N      OF INCOME                     IS TAXABLE   A PART-YEAR RESIDENT                              DEDUCTION
  1.                                                                                 .00                            %                                .00                              .00
  2.                                                                                 .00                            %                                .00                              .00
  3.                                                                                 .00                            %                                .00                              .00
  4.                                                                                 .00                            %                                .00                              .00
  5. Add lines 1 through 4 of each dollar column (Federal Deduction                  .00                                                             .00                              .00
column should total amount reported on federal Form 1040, line 28) 
  6. Nonresidents enter total from nonresident deduction column on Form I-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 - I-1040, PAGE 2, DEDUCTIONS                                                                                              Attachment 16
SCHEDULE, LINE 3, Form I-2106
                                                                                  Column 1               Column 2                              Column 3                 Column 4       
                                                                                  Employer 1             Employer 2                            Employer 3               Employer 4

  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     
4. train, bus, etc.                                                        .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 instruction 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 in           .00                    .00                 .00                                 .00                         .00
box 1 of Form W-2
11. Business expense deduction (Line 9 less line 10)                                              .00                 .00                                 .00                         .00
12. Percentage deductible (Same percentage related wages                                          %                   %                                               %                  %
are taxable)
13. Allowable business expense deduction (Line 11 times                                           .00                 .00                                 .00                         .00
line 12)
Total business expense deduction (Enter the total of line 
14. 13, columns 2 through 5 here and also on Form I-1040,                                                                                                                             .00
page 2, Deductions schedule, line 3)
                       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 your City to 
2106 requirements      determine what they require 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 are allowed as an expense on the city'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.

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Taxpayer's name Taxpayer's SSN
2020 IONIA
MOVING EXPENSE DEDUCTION WORKSHEET - I-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 4 Attachment 17
I-3903 No deduction is allowed when moving away from the city
RESIDENT: A resident individual who moved into the city may claim the deduction as claimed on federal Form 3903 if Military.
NONRESIDENT: A nonresident individual who moved into the area of the city 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 the city if you meet the federal guidelines.
PART-YEAR RESIDENT: An individual who moved to the area of the city and was temporarily a nonresident working in the city 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 the city.
DISTANCE TEST WORKSHEET
1. Number of miles from your old home to your new workplace 1 miles
2. Number of miles from your old home to your old workplace 2 miles
3. Subtract line 2 from line 1. If zero or less, enter -0- 3 miles
If line 3 is greater than 50 miles continue, otherwise you are not qualified to claim this deduction.
4. Cost of transportation and storage of household goods and personal effects (See instructions for federal Form 3903) 4 .00
5. 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.) 5 .00
6. Add lines 4 and 5 6 .00
7. Enter the amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in box 1 of your Form W-2 (wages) (This amount should 7 .00
be shown in box 12 of your Form W-2 with a code P)
No You cannot deduct your moving expenses. (If line 6 is less than line 7, subtract line 6 from line 7 and include the result on 8a .00
Form I-1040, page 1 line 1, column A and report exclusion of this income on the excluded wages schedule)
8. Is line 6 more
than line 7?
Yes Subtract line 7 from line 6 8b .00

9. Enter percentage of income earned as a resident after moving into area 9 %
10. Enter percentage of income earned as a nonresident in the city after moving into area 10 %
11. Multiply line 8b by the percentage on line 9 (Moving expense deduction allowed while a resident; enter here and on 11 .00
Form I-1040, page 2, Deductions schedule, line 4)
Multiply line 8b by the percentage on line 10 (Moving expense deduction allowed while a nonresident; enter here and on Form I-1040,
12. page 2, Deductions schedule, line 4) (If a part-year resident add amounts on line 11 and 12 and enter on Schedule TC, Deductions 12 .00
schedule, line 4)

ALIMONY PAID DEDUCTION WORKSHEET - I-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 5 Attachment 18
RESIDENT: Full-year residents claim the entire amount of alimony reported on federal Form 1040. A full-year resident is not required to
attach this deduction schedule to their city income tax return.
NONRESIDENT: Nonresidents use the nonresident column of this worksheet to calculate their city 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 city 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 (Form 1040) in resident column and/or nonresident portion in nonresident .00 .00
column
2. Enter resident portion of federal alimony paid while a resident in the resident column and/or nonresident portion of the alimony .00 .00
paid while a nonresident in the nonresident column (Actual amount paid while a resident of the city 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 city in resident column and/or nonresident portion in nonresident column. Part-year
4. residents enter total income for city as a resident and/or nonresident as reported on Schedule TC, line 18, columns C (resident) .00 .00
and D (nonresident)
Enter resident portion of total deductions for city other than alimony deduction (Add lines 1, 2, 3, 4 & 6 on Form I-1040, page 2,
5. Deductions schedule) in resident column and/or nonresident portion in nonresident column .00 .00
6. Taxable income for city 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 I-
8. 1040, page 2, Deductions schedule, Line 5. Part-year residents enter amount from each column on Schedule TC, Deductions .00 .00
schedule, line 5, column C and D)

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Taxpayer's name                                                     Taxpayer's SSN
                                                                                                                      2020 IONIA

OTHER TAX PAYMENTS - I-1040, PAGE 1,  LINE 24b, PAYMENTS AND CREDITS (ESTIMATED TAX                                                                                        Attachment 20
PAYMENTS, EXTENSION PAYMENTS, CREDIT FORWARD, TAX PAID BY A PARTNERSHIP AND CREDIT FOR 
TAX PAID BY A TAX OPTION CORPORATION)
A resident of Flint or Grand Rapids may claim a credit for tax paid by a tax option corporation based on income taxable to the resident and also taxed by a city to the 
corporation (see instructions as this credit is not allowed by any other city).

                                                                    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. Credit for tax paid by a tax option corporation Corporation FEIN                    Corporation name                                                                              .00
7. Credit for tax paid by a tax option corporation Corporation FEIN                    Corporation 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 I-1040, Page1, Payments and Credits           .00
   schedule, line 24b)

CREDIT FOR TAX PAID TO ANOTHER CITY - I-1040, PAGE 1, PAYMENTS AND CREDITS SCHEDULE,  LINE                                                                                 Attachment 21
24c  (Credit will be disallowed if a copy of page 1 of the other city's return is not attached)
Credit for tax paid to another city may be claimed by a resident who paid tax on the same income to another city.
Part-year residents may claim the credit for tax paid to another city based on income as a resident that is also taxable by another city.
                OTHER CITY'S NAME OR CORPORATION FEDERAL EMPLOYER IDENTIFICATION NUMBER AND NAME                                                                           TAX CREDIT
1. Tax paid to another city                        City name                                                                                                                         .00
2. Tax paid to another city                        City name                                                                                                                         .00
3. Total credit for tax paid to another city (Add lines 1 and 2; enter here and on I-1040, Page 1, Payments and Credits schedule, line 24c)                                          .00

CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER CITY (Residents only)                                                                         RESIDENT CITY                  OTHER CITY
Use a separate calculation worksheet for each city                                                                                          IONIA
1. Income taxable in the nonresident city that is also taxable in the resident city (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 resident city's or other city's tax from line 4)                            .00

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Taxpayer's name Taxpayer's SSN
2020 IONIA I-COV
Employer Name Employer Federal ID number Pay Type Job Title
Hourly Salary Commission
NON-RESIDENT Wage Allocation - 2020 Tax Year
Stay at Home Order Implications- must be completed for each employer for which you are allocating wages.
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 perform any work? 2 Yes No If Yes, enter dates From ___/___/___ To ___/___/___
3. Were you paid by your employer and only answered occasional emails, 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?

No You cannot allocate your wages as a non-resident. *please see explanation below
Did you answer
5 Yes to question
4? Wage allocation is allowed to the extent that you worked remotely not including any sick/vacation you may have taken. Use the wages
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.

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

X If this box is checked your City requires an employer letter confirming you worked remotely.

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 work. 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/she 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.

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

PDF file checksum: 3759315539

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