CITY OF IONIA NON-OBLIGATED SPOUSE ALLOCATION FORM

This form is issued under the authority of P.A. 284 of 1964.  Filing is voluntary
NOTE: YOU HAVE 30 DAYS TO FILE THIS FORM.  IF YOU DO NOT COMPLETE THIS FORM THE 
FULL REFUND IF NEEDED WILL BE APPLIED TO THE OUTSTANDING DEBT. YOU MAY NOT 
AMEND THIS FORM ONCE IT IS FILED.
For taxable year beginning ________________ and ending ___________________
Name of filer                                                                            soclal security number
Name of spouse                                                                           social security number

From Federal 1040 return:                                           Joint Income         Filers Income                            Spouse's income
       1. Wages, salaries, tips etc.                              1
       2. Interest and dividends less exclusions                  2
       3. All other income or adjustments                         3
       4. Total                                                   4
From I-1040 return
       5. Total income from I-1040 line 1                         5
       6. Additions to total income                               6
       7. Total add lines 5 and 6                                 7
       8. Subtractions from income                                8
       9. Income subject to tax                                   9
       10. Exemption allowance amount claimed                     10
       11. Taxable income subtract line 10 from 9                 11
       12. Income tax multiply resident by 1%                     12
                    non-resident by .5%
       13. Ionia residents credit for tax paid to another city  13
       14. Total Tax. Subtract line 13 from line 12               14
       15. City of Ionia income tax withheld                      15
       16. City of Ionia estimated tax payments and credits16
       17. Other credit Please explain                            17
       18. Add lines 15 through 17                                18
       19. Overpayment  (subtract line 14 from line 18)        19
       20. Amount of line 19 to credit to next year               20
       21 .REFUND (Subtract line 20 from 19)                      21
Complete lines 1 through 4 from your federal return for both spouses and joint.  Complete lines 5 though 21 from your Ionia I-1040 
the joint column should be the same as your Ionia return, the filers and spouse's should split the income between the spouses.  If you filed
a part year return please request a part year spouse allocation form.  The amount on line 20 can be credited for the non-obligated spouse.
The refund of the obligated spouse will be credited to outstanding tax due.
I declare under penalty of perjury that this information in this return and attachments I declare under penalty of perjury that this return is based on all
is true and complete to the best of my knowledge and belief.                            information of which I have knowledge.
signature of filer                                           date                       preparers signature, address and ID number
signature of spouse                                          date

Return completed form to:  City of Ionia, PO Box 512, Ionia, MI 48846   
If you have questions, please call the City of Ionia Income Tax Division at 616-523-0142