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I-1120                                                         CITY OF IONIA                                                                          20___
                                                               CORPORATION INCOME TAX RETURN
                                                                or Fiscal Year Beginning _________, 20___ and ending ___________, _____.

Federal Employer Identification Number

Name

Address (Number and Street or Rural Route)

City or Town                                                      State    Zip Code

A. Amended return? ►                                                          See instructions   E. Initial Ionia Return ►
B. Is this amended return the result of a federal audit? ►                                       F. Final Ionia Return ►
C. If Yes, enter the Federal Determination date. ►                                               G. Did you file a consolidated return with the IRS? ►
D. Is this a consolidated return? ►                                                              H. Short period ►

                                       TAX COMPUTATION                                                                                    Round numbers to 
                                   1. Taxable income before net operating loss deduction and special deductions                           nearest dollar
                                       per U.S. 1120 or per page 2, Sch S, Line 5 (attach complete copy of Federal 1120 
                                       or 1120S and Sch K) ………………………………………………………………………. ►                                               1
                                   2. Enter items not deductible (from page 2, Schedule C, column 1, line 5)……………… ►                    2
                                   3. TOTAL (add lines 1 and 2)……………………………………………………………………►                                              3
                                   4. Enter items not taxable (from page 2, Schedule C, column 2, line 7)……………………►                      4
                                   5. TOTAL (line 3 less line 4)……………………………………………………………………                                 ►            5
                                   6. Apportionment percentage from Sch D………….                 ► 6                        %
                                   7. TOTAL (multiply line 5 by percentage on line 6)……………………………………………►                                 7
                                   8. ADJUSTMENTS: applicable portion of net operating loss carryover and/or capital
                                       loss carryover and/or allocated partnership income………………………………………►                               8
                                   9. Net income (combine lines 7 and 8) ………………………………………………………                             ►            9
10. Other Deduction (attach explanation)                                                                                   ►            10
11. TOTAL income subject to tax (line 9 less line 10)…………………………………………►                                                                  11
12. Tax (multiply line 11 by tax rate 1%)…………………………………………………………►                                                                        12

                                       PAYMENTS AND CREDITS
13. Estimated payments, credits and other payments (see instructions)……………………►                                                          13

                                       TAX DUE OR REFUND
14. If line 13 is larger than line 12, enter amount of Overpayment……………………………►                                                          14
15. Amount to be credited to next year Estimated Tax (if amended-see instructions)…… ►                                                  15
16. Amount to be refunded via a refund check                                                                               ►            16

                                   17. Please check one:       Refund-Direct Depost            Payment - electronic Withdrawal

                                       a. Routing number
                                       b. Type of account:     Checking    Savings
                                       c. Account number                                                          …………►                 17

18. If line 12 is larger than line 13, enter amount of Tax Due
Attach  check or money order here.     (Make check payable to: City of Ionia)                                              ►            18
                                       Mail to: City of Ionia, PO Box 512, Ionia ,MI 48846



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                                                                     SCHEDULE S
Schedule S is used by Subchapter S corporations to reconcile the amount reported on line 1, page 1,with 
federal Form 1120S and Schedule K of federal 1120S
1. Ordinary income (loss) from trade or business (per federal 1120S)………………………………………………………………                           1.
2. Income (loss) per Schedule K, federal 1120S, lines 2 through 10………………………………………………………………                             2.
3. Total income (loss) (Add lines 1 and 2)…………………………………………………………………………………….………                                         3.
4. Deductions per Schedule K, federal 1120S…………………………………………………………………………………………                                          4.
5. Taxable income before NOL deduction and special deductions (Subtract line 4 from line 3) Enter on page 1, line 1……… 5.
                                                                     SCHEDULE C
Schedule C is used for adjustments provided in the City Income Tax Ordinances. The period of time used to compute these adjustments  
must be the same as the time period used to report income. These adjustments are allowed to the extent that they are related to 
income reported on page 1, line 1.
COLUMN 1 - Add-Items Not Deductible                                       COLUMN 2-Deduct-Items Deductible
1. Nondeductible portion of loss, from sale of                         1. Interest from obligations of the United States,
property acquired prior to Jan 1, 1994……        1.                     the states or subordinate units of government.                1.
2. All expenses (including interest) incurred                          2. Dividends received deduction………………………                      2.
in connection with income                                              3. Foreign Dividend gross up……………………………                       3.
not subject to Ionia income tax…………………          2.                     4. Foreign taxes paid or accrued deduction…………                4.
3. Ionia income tax paid or accrued……………        3.                     5. Nontaxable portion of gain from sales of
4. Other (submit schedule)…………………………            4.                     property acquired prior to Jan 1, 1994………                     5.
                                                                       6. Other (submit schedule)………………………………                        6.
5. Total additions (enter on page 1, line 2)……… 5.                     7. Total Deductions (enter on page 1, line 4)………… 7.
                                                                     SCHEDULE D
In the case of a taxpayer authorized by the Finance Director to use a special formula, attach computations and furnish the following:
a. Copy of approval letter   b. Percentage used - enter here           and on page 1, line 6.
Are you electing to use the Multistate Tax Compact Provision?                                YES (If yes, attach schedules).               NO
INCOME APPORTIONMENT                                                                    Located                   Located in               Percentage
                                                                                       Everywhere (col. 1)        Ionia (col 2)            (col. 2 ÷ col. 1)
1. Average net book value of real and tangible personal property…………………….
a. Gross annual rent paid for real property multiplied by 8……………………………
b. TOTAL (add lines 1 and 1a)………………………………………………………….                                                                                                        %
2. Total wages, salaries, commissions and other compensation of all employees……                                                                             %
3. Gross receipts from sales made or services rendered………………………………                                                                                          %
4. Total (add lines 1b, 2 and 3. You must compute a percentage for each line)………………………………………………………………..                                                     %
5. Average* (enter here and on page 1, line 6)……………………………………………………………………………………………………….                                                                      %
* In determining the average, divide line 4 by 3.  However, if a factor does not exist, divide the sum of the percentages by the number of
   factors actually used.
                                          SCHEDULE G - AFTER ALLOCATION ADJUSTMENTS
1. Allocated net operating loss deduction (enter as a negative amount)…………………………                              1.
2. Allocated capital loss carryover (enter as a negative amount)…………………………………                                 2.
3. Allocated partnership income (Enter income as a positive and losses as a negative)…………                     3.
4. Total adjustments (Add Lines 1 through 3) Enter here and on page 1, line 8…………………                          4.
Where incorporated                                                   Date incorporated         Principal business activity(NAICS)
Address in Ionia                                        Contact person                                       Telephone number
Total number of location(s) everywhere                                                 Number of City location(s) included in this return
Attach a list of addresses of Ionia locations included in this return
THIRD PARTY DESIGNEE         Do you want to allow another person to discuss this return with the Income Tax Department?
         Yes. Complete the following                    No
Designee's name                                                                                               Phone No.
Under penalty of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of  
my knowledge and belief it is true,correct and complete.  If prepared by a person other than taxpayer, the declaration is based on
all information of which the preparer has any knowledge.

Signature of Officer                               Date                Title of Officer

Signature of preparer other than taxpayer          Date                Address
MAILING INSTRUCTIONS:  Due Date:  This return is due April 30, or at the end of the fourth month after the close of your tax year.
   Mail to: City of Ionia, PO Box 512, Ionia, MI  48846






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