PDF document
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                   2023            CITY OF IONIA   2023

 EMPLOYER’S WITHHOLDING TAX FORMS AND INSTRUCTIONS

WHEN PREPARING W-2 FORMS, CLEARLY IDENTIFY THE LOCALITY IN BOX 
20 OF THE FORM AS MI-ION.  THIS WILL HELP AVOID CONFUSION WITH 
OTHER MICHIGAN CITIES WITH AN INCOME TAX. 

WHO IS REQUIRED TO WITHHOLD?
                                                                             QUESTIONS?
Every employer who: 
 1. Has a location in the City of Ionia; or                                  CALL:  (616) 52ϯͲϬϭϰϮ

 2. Is doing business in the City of Ionia.                                                                 Or visit:  
                                                                   www.cityofionia.org/city-income-tax.php
WITHHOLDING RATES: 
Use 1% (.01) for: 
 1. Residents of the City of Ionia working in Ionia.
 2. Residents of the City of Ionia working outside of Ionia who are not subject to withholding for the city where they work.

Use 1/2  (.005)%   for residents of Ionia working in the following cities that also have a city income tax:
    ALBION              FLINT               HIGHLAND PARK LAPEER           PORT HURON                       WALKER  
    BATTLE CREEK        GRAND RAPIDS               HUDSON MUSKEGON         PORTLAND                         BENTON HARBOR
    BIG RAPIDS          GRAYLING            JACKSON       MUSKEGON HEIGHTS SAGINAW
    DETROIT             HAMTRAMCK           LANSING       PONTIAC          SPRINGFIELD                      EAST LANSING

Use 1/2  (.005)%    for:
 Nonresidents of the City of Ionia working in Ionia. 
Access www.cityofionia.org/city-income-tax.php for a list of the addresses located within the City of Ionia.
W-2 forms will be accepted electronically via CD-ROM or USB.  For specifications and information contact our office or visit our web page  
at www.cityofionia.org/city-income-tax.php. For more information e-mail: incometax@ci.ionia.mi.us. W-2 information must include box 1 and  
box 18 information.

                                                                           ADDRESS SERVICE REQUESTED 
                                                                             IONIA, MICHIGAN  48846 
                                                                                                            P.O. BOX 512 
                                                                             IONIA CITY INCOME TAX 
                                                                                                            RETURN TO: 



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                     CITY OF IONIA 

                INCOME TAX                            DIVISION 

    YEAR 2023 INCOME TAX WITHHOLDING FORMS AND INSTRUCTIONS 

THIS BOOKLET CONTAINS THE FOLLOWING FORMS AND INSTRUCTIONS: 

    NOTICE OF CHANGE OR DISCONTINUANCE 

    EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD, FORM  I-501  (USED FOR 
    MAKING DEPOSIT OF TAX WITHHELD DURING FIRST OR SECOND MONTH OF A QUARTER). 

    EMPLOYER’S  QUARTERLY RETURN OF INCOME TAX WITHHELD, FORM I-941  (USED FOR 
    REPORTING QUARTERLY INCOME TAX WITHHELD). 

    EMPLOYER’S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD, FORM IW-3.  
    THIS FORM MUST BE FILED ON OR BEFORE FEBRUARY 29, 2024. 

    INSTRUCTIONS FOR EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD, FORM 
    I-501, AND EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHELD, FORM   I-941 

        QUARTERLY RETURNS, FORM I-941, ARE DUE AS FOLLOWS: 

    QUARTER    DUE DATE                               QUARTER  DUE DATE 

    FIRST      04/30/2023                             THIRD    10/31/2023 

    SECOND     07/31/2023                             FOURTH   01/31/2024 

IN ADDITION, FOR MONTHLY DEPOSITS, FORM I-501, ARE DUE AS FOLLOWS: 

    MONTH      DUE DATE                               MONTH    DUE DATE 

    JANUARY    02/28/2023                             JULY     08/31/2023 

    FEBRUARY   03/31/2023                             AUGUST   09/30/2023 

    APRIL      05/31/2023                             OCTOBER  11/30/2023 

    MAY        06/30/2023                             NOVEMBER 12/31/2023

If the necessary forms are not included in this booklet, contact the Income Tax Division at (616)
52 -3 0142, or e-mail us at incometax@ci.ionia.mi.us. 

PREPARING W-2  FORMS – IF BOX 20 OF THE W2 FORM IS LEFT BLANK OR
DOES NOT CLEARLY IDENTIFY THE LOCALITY AS MI-ION, OUR                                     Y
EMPLOYEES WILL EXPERIENCE A DELAY IN THE PROCESSING OF THEIR 
RETURNS.



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                                                      CITY OF IONIA 
                                                INCOME TAX DIVISION 
                               NOTICE OF CHANGE OR DISCONTINUANCE
ACCOUNT NUMBER (FEIN)                                                 CHANGES EFFECTIVE ON (Date) 

CURRENT LEGAL NAME                                                    CHANGE LEGAL NAME TO 

DBA                                                                   CHANGE DBA TO 

CURRENT LEGAL BUSINESS ADDRESS                                        CHANGE LEGAL BUSINESS ADDRESS TO 

MAILING ADDRESS                                                       CHANGE MAILING ADDRESS TO 

                   Instructions:  Place an “X” in all boxes that apply.  Complete all information for that change. 
                                          Write any comments or explanations on back of form. 

 1. The Internal Revenue Service assigned us Federal Employer Identification Number: ____________________________________ 

 2. Our Federal Employer Identification Number is wrong.  The correct number is: __________________________________ 

 3. We have incorporated.  Our corporate name is: __________________________________________________________________ 

 4. Our new corporate Federal Employer Identification Number is:              ________________________________________ 

 5. Discontinue our withholding tax registration: 

    We no longer have any business activity in the City of Ionia.

    We closed our business on: _____________________________

    We sold our entire business on:__________________________                We sold our business to:

                                                                               ________________________________________________ 
                                                                               ________________________________________________ 
                                                                               ________________________________________________ 

    We sold part of our business on: _________________________               Their FEIN is: _____________________________________

 6. Address and phone number where we may be reached following discontinuance of business: 

    ______________________ CONTACT PERSON _____________________ STREET ADDRESS _____________ CITY ____ STATE _________ ZIP CODE _____________PHONE  

  7. Change in ownership.  (Please explain on back) 

  8. Effective_________________,MONTH/YEAR we changed our fiscal year ending__________ fromMONTH to__________MONTH             

  9. Other changes.  (Please explain on back) 
SIGNATURE OF PREPARER                        PRINTED NAME OF PREPARER               DATE PREPARED            PREPARER’S PHONE NUMBER 

                                                                                                             (      )       - 

       MAIL THIS NOTICE AND ANY CORRESPONDENCE TO:  IONIA INCOME TAX DIVISION, P.O. BOX 512, IONIA, MI 48846 



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I-501                                  CITY OF IONIA INCOME TAX DIVISION                                                                      I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941  1M
              1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD              3. DUE ON OR BEFORE       4. WITHHOLDING TAX DEPOSIT
                                             JANUARY 2023             02/28/2023
      TAXPAYER NAME AND ADDRESS 

                                                                                                                 IMPORTANT 
                                                                                                5. IF DEPOSIT IS FOR A              MONTH     YEAR 
                                                                                                   PERIOD OTHER THAN
                                                                                                   BOX 2, ENTER THE 
                                                                                                   CORRECT PERIOD. 
                                                                                                         MAKE REMITTANCE PAYABLE TO: 
                                                                                                              CITY OF IONIA 
SIGNATURE                              TITLE                                  DATE                      MAIL THIS FORM AND PAYMENT TO: 
                                                                                                CITY OF IONIA INCOME TAX DIVISION
                                                                                                              P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                        IONIA, MI 48846 
                                                Cut on the dotted line
-------------------------------------------------------------------------------------------------------------------------------------------

I-501                                  CITY OF IONIA INCOME TAX DIVISION                                                                      I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD

                       2023 941  2M
DO NOT        1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD              3.  DUE ON OR BEFORE      4. WITHHOLDING TAX DEPOSIT
WRITE IN 
SPACE BELOW                                  FEBRUARY 2023          03/31/2023
      TAXPAYER NAME AND ADDRESS 

                                                                                                5. IF DEPOSIT IS FORIMPORTANTA      MONTH     YEAR 
                                                                                                   PERIOD OTHER THAN
                                                                                                   BOX 2, ENTER THE 
                                                                                                   CORRECT PERIOD. 
                                                                                                         MAKE REMITTANCE PAYABLE TO: 
                                                                                                              CITY OF IONIA 
SIGNATURE                              TITLE                                  DATE                      MAIL THIS FORM AND PAYMENT TO: 
                                                                                                CITY OF IONIA INCOME TAX DIVISION 
                                                                                                              P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                        IONIA, MI 48846 
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                Cut on the dotted line
I-941                                  CITY OF IONIA INCOME TAX DIVISION                                                                      I-941 
                                EMPLOYER’S QUARTERLY DEPOSIT OF INCOME TAX WITHHELD

                       2023 941  1Q
DO NOT        1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD              3. DUE ON OR BEFORE       4. TAX WITHHELD THIS QUARTER
WRITE IN                                     ST                       04 30/ /2023 
SPACE BELOW                            1  QUARTER 2023
                                                                                                5. ADJUSTMENTS
      TAXPAYER NAME AND ADDRESS
                                                                                                6. ADJUSTED TAX WITHHELD

                                                                                                7a. TAX PAID FIRST MONTH OF QUARTER 

                                                                                                7b. TAX PAID SECOND MONTH OF QUARTER 

                                                                                                8. AMOUNT DUE (Line 6 less line 7a and 7b)
                                                                                                   PAY THIS AMOUNT 
SIGNATURE                              TITLE                                  DATE              PAY TO:  CITY OF IONIA 
                                                If final return, check here and complete Notice 
                                                                                                MAIL TO: P.O. BOX 512CITY OF IONIA INCOME TAX DIVISION 
PRINTED NAME OF SIGNER                        of Change or Discontinuance in return booklet.           IONIA, MI 48846



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I-501                                CITY OF IONIA INCOME TAX DIVISION                                                                    I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD  

                       2023 941 4M 

DO NOT      1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3. DUE ON OR BEFORE        4. WITHHOLDING TAX DEPOSIT
WRITE IN 
SPACE BELOW                                   APRIL 2023         05/31/2023 
                                                                                            MONTHLY DEPOSIT OF INCOME TAX 
      TAXPAYER NAME AND ADDRESS                                                             IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                            OR SECOND MONTH OF A QUARTER 
                                                                                            EXCEEDS $100. 
                                                                                                             IMPORTANT 
                                                                                            5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                            PERIOD OTHER THAN
                                                                                            BOX 2, ENTER THE 
                                                                                            CORRECT PERIOD. 
                                                                                                     MAKE REMITTANCE PAYABLE TO: 
                                                                                                          CITY OF IONIA 
SIGNATURE                            TITLE                       DATE                       MAIL THIS FORM AND PAYMENT TO: 
                                                                                            CITY OF IONIA INCOME TAX DIVISION 
                                                                                                          P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                    IONIA, MI 48846 
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                           Cut on the dotted line

I-501                                CITY OF IONIA INCOME TAX DIVISION                                                                    I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941 5M
DO NOT      1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3. DUE ON OR BEFORE        4. WITHHOLDING TAX DEPOSIT
WRITE IN 
SPACE BELOW                                   MAY 2023           06 30/ /2023               
      TAXPAYER NAME AND ADDRESS                                                             MONTHLY DEPOSIT OF INCOME TAX 
                                                                                            IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                            OR SECOND MONTH OF A QUARTER 
                                                                                            EXCEEDS $100. 
                                                                                                             IMPORTANT 
                                                                                            5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                            PERIOD OTHER THAN
                                                                                            BOX 2, ENTER THE 
                                                                                            CORRECT PERIOD. 
                                                                                                     MAKE REMITTANCE PAYABLE TO: 
                                                                                                          CITY OF IONIA 
SIGNATURE                            TITLE                       DATE                       MAIL THIS FORM AND PAYMENT TO: 
                                                                                            CITY OF IONIA INCOME TAX DIVISION 
                                                                                                          P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                    IONIA, MI 48846 
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Cut on the dotted line
I-941                                CITY OF IONIA INCOME TAX DIVISION                                                                    I-941
                                EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD

                       2023 941 2Q
DO NOT      1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3. DUE ON OR BEFORE        4. TAX WITHHELD THIS QUARTER
WRITE IN                                   ND                    07 31/ /2023 
SPACE BELOW                          2  QUARTER 2023
                                                                                            5. ADJUSTMENTS
      TAXPAYER NAME AND ADDRESS

                                                                                            6. ADJUSTED TAX WITHHELD

                                                                                            7a. TAX PAID FIRST MONTH OF QUARTER 

                                                                                            7b. TAX PAID SECOND MONTH OF QUARTER 

                                                                                            8. AMOUNT DUE (Line 6 less line 7a and 7b)
                                                                                            PAY THIS AMOUNT 
SIGNATURE                            TITLE                       DATE                       PAY TO:  CITY OF IONIA 
                                           If final return, check here and complete Notice 
                                                                                            MAIL TO: P.O. BOX 512CITY OF IONIA INCOME TAX DIVISION 
PRINTED NAME OF SIGNER                   of Change or Discontinuance in return booklet.            IONIA, MI 48846



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I-501                                    CITY OF IONIA INCOME TAX DIVISION                                                                             I-501 
                                  EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941 7M

DO NOT          1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD             3. DUE ON OR BEFORE               4. WITHHOLDING TAX DEPOSIT
WRITE IN 
SPACE BELOW                                      JULY 2023                    08/31/               2023 
TAXPAYER NAME AND ADDRESS                                                                                MONTHLY DEPOSIT OF INCOME TAX 
                                                                                                         IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                                         EXCEEDS $100. 
                                                                                                                          IMPORTANT 
                                                                                                         5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                                            PERIOD OTHER THAN
                                                                                                            BOX 2, ENTER THE 
                                                                                                            CORRECT PERIOD. 
                                                                                                                  MAKE REMITTANCE PAYABLE TO: 
                                                                                                                       CITY OF IONIA 
SIGNATURE                                TITLE                                                DATE               MAIL THIS FORM AND PAYMENT TO: 
                                                                                                         CITY OF IONIA INCOME TAX DIVISION 
                                                                                                                       P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                                 IONIA, MI 48846 
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Cut on the dotted line

I-501                                    CITY OF IONIA INCOME TAX DIVISION                                                                             I-501 
                                  EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941 8M

DO NOT          1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD             3. DUE ON OR BEFORE               4. WITHHOLDING TAX DEPOSIT
WRITE IN 
SPACE BELOW                                      AUGUST 2023                  09/30/2023
TAXPAYER NAME AND ADDRESS                                                                                MONTHLY DEPOSIT OF INCOME TAX 
                                                                                                         IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                                         EXCEEDS $100. 
                                                                                                                          IMPORTANT 
                                                                                                         5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                                            PERIOD OTHER THAN
                                                                                                            BOX 2, ENTER THE 
                                                                                                            CORRECT PERIOD. 
                                                                                                                  MAKE REMITTANCE PAYABLE TO: 
                                                                                                                       CITY OF IONIA 
                                                                                                                 MAIL THIS FORM AND PAYMENT TO: 
SIGNATURE                                TITLE                                                DATE       CITY OF IONIA INCOME TAX DIVISION 
                                                                                                                       P.O. BOX 512 
                                                                                                                       IONIA, MI 48846 
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------PRINTED NAME OF SIGNER 
                                                 Cut on the dotted line
I-941                                    CITY OF IONIA INCOME TAX DIVISION                                                                             I-941
                                  EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD

                       2023 941 3Q
DO NOT          1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD             3. DUE ON OR BEFORE               4. TAX WITHHELD THIS QUARTER
WRITE IN                                       RD
SPACE BELOW                                 3  QUARTER 2023            10/31/2023
                                                                                                         5. ADJUSTMENTS
      TAXPAYER NAME AND ADDRESS
                                                                                                         6. ADJUSTED TAX WITHHELD

                                                                                                         7a. TAX PAID FIRST MONTH OF QUARTER 

                                                                                                         7b. TAX PAID SECOND MONTH OF QUARTER 

                                                                                                         8. AMOUNT DUE (Line 6 less line 7a and 7b)
                                                                                                            PAY THIS AMOUNT 
SIGNATURE                                TITLE                                                DATE       PAY TO:  CITY OF IONIA 
                                               If final return, check here and complete Notice 
                                                                                                         MAIL TO: P.O. BOX 512CITY OF IONIA INCOME TAX DIVISION 
PRINTED NAME OF SIGNER                   of Change or Discontinuance in return booklet.                         IONIA, MI 48846



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I-501                              CITY OF IONIA INCOME TAX DIVISION                                                                    I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941 10M
  D       1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3.  DUE ON OR BEFORE       4.      WITHHOLDING TAX DEPOSIT
  W 
P                                        OCTOBER 2023           11/30/2023
      TAXPAYER NAME AND ADDRESS                                                           MONTHLY DEPOSIT OF INCOME TAX 
                                                                                          IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                          OR SECOND MONTH OF A QUARTER 
                                                                                          EXCEEDS $100. 
                                                                                                              IMPORTANT 
                                                                                          5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                            PERIOD OTHER THAN
                                                                                            BOX 2, ENTER THE 
                                                                                            CORRECT PERIOD. 
                                                                                                   MAKE REMITTANCE PAYABLE TO: 
                                                                                                        CITY OF IONIA 
SIGNATURE                          TITLE                               DATE                       MAIL THIS FORM AND PAYMENT TO: 
                                                                                          CITY OF IONIA INCOME TAX DIVISION 
                                                                                                        P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                  IONIA, MI 48846 
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                         Cut on the dotted line

I-501                              CITY OF IONIA INCOME TAX DIVISION                                                                    I-501 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                       2023 941 11M
  D       1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3. DUE ON OR BEFORE        4. WITHHOLDING TAX DEPOSIT
  R 
S                                        NOVEMBER 2023         12/31/2023
    TAXPAYER NAME AND ADDRESS                                                             MONTHLY DEPOSIT OF INCOME TAX 
                                                                                          IS REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                          OR SECOND MONTH OF A QUARTER 
                                                                                          EXCEEDS $100. 
                                                                                                              IMPORTANT 
                                                                                          5. IF DEPOSIT IS FOR A             MONTH      YEAR 
                                                                                            PERIOD OTHER THAN
                                                                                            BOX 2, ENTER THE 
                                                                                            CORRECT PERIOD. 
                                                                                                   MAKE REMITTANCE PAYABLE TO: 
                                                                                                        CITY OF IONIA 
SIGNATURE                          TITLE                               DATE                       MAIL THIS FORM AND PAYMENT TO: 
                                                                                          CITY OF IONIA INCOME TAX DIVISION 
                                                                                                        P.O. BOX 512 
PRINTED NAME OF SIGNER                                                                                  IONIA, MI 48846 
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Cut on the dotted line
I-941                              CITY OF IONIA INCOME TAX DIVISION                                                                    I-941
                                EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD

                       2023 941 4Q
                                                                DUE ON OR BEFORE          
          1. IDENTIFICATION NUMBER 2. DEPOSIT PERIOD           3.                               4. TAX WITHHELD THIS QUARTER
                                      4 THQUARTER              01/31/2024
                                                     2023
                                                                                          5. ADJUSTMENTS
    TAXPAYER NAME AND ADDRESS
                                                                                          6. ADJUSTED TAX WITHHELD

                                                                                          7a. TAX PAID FIRST MONTH OF QUARTER 

                                                                                          7b. TAX PAID SECOND MONTH OF QUARTER 

                                                                                          8. AMOUNT DUE (Line 6 less line 7a and 7b)
                                                                                            PAY THIS AMOUNT 
SIGNATURE                          TITLE                               DATE               PAY TO:  CITY OF IONIA 
                                         If final return, check here and complete Notice 
                                                                                          MAIL TO: P.O. BOX 512CITY OF IONIA INCOME TAX DIVISION 
PRINTED NAME OF SIGNER                 of Change or Discontinuance in return booklet.            IONIA, MI 48846



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2023   IW-3                                                                                                                                                                        IW-3  2023 
                                                                                                                CITY OF IONIA 

                                                EMPLOYER’S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD
1. EMPLOYER                                                                                                                                   2. FEDERAL EMPLOYER IDENTIFICATION NUMBER

                                                                                                                                              DUE ON OR BEFORE  CONTACT PHONE NUMBER 
TOTAL GROSS WAGES (W-2 BOX 1)                                                                                                                 February 2,9 2024 
                                                                                        SUMMARY OF WITHHOLDING TAX PAID 

                                                MONTH/QUARTER                                                           TAX WITHHELD                           WITHHOLDING TAX PAID 
                                                          January                
                                                          February 
                                                          March 
                                                FIRST QUARTER TOTAL 
                                                          April 
                                                          May 
                                                          June 
                                  SECOND QUARTER TOTAL 
                                                          July 
                                                          August 
                                                September 
                                                THIRD QUARTER TOTAL 
                                                          October                
                                                          November 
                                                          December 
                                  FOURTH QUARTER TOTAL 
                                                                                                                TOTAL WITHHOLDING TAX PAID                 3. 
                                                                                                                NUMBER OF W-2 FORMS ATTACHED               4. 
                                                                                                                TOTAL TAX WITHHELD PER W-2(S)              5. 
                                                                                                                                              BALANCE DUE  6. 
                                                                                        OVERPAYMENT - ATTACH EXPLANATION*                                  7. 
                                                                                *SUBMIT A LETTER EXPLAINING THE OVERPAYMENT AND REQUESTING A REFUND.
8. SIGNATURE                                                                                                    9. NAME AND TITLE (Please Print)                10. DATE

INSTRUCTIONS FOR EMPLOYER’S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD 
• Check identification information in Box 1 and Box 2.
• Enter tax withheld and tax payment information in the Summary of Withholding Tax Paid section.
• Enter the total withholding tax paid in Box 3.
• Enter the number of W-2 forms attached in Box 4.
• Enter the amount of tax withheld per the W-2 forms attached in Box 5.  Include copies of the computer generated summary W-2 forms.
                                                                                   
• If the withholding tax paid (Box 3) is less than the tax withheld per the W-2 forms (Box 5), enter the balance due in Box 6.  The balance due must be paid in
        full with this IW-3 form.  Make remittance payable to:  CITY OF IONIA
• If the withholding tax paid (Box 3) is greater than the tax withheld per the W-2 forms (Box 5), enter the overpayment in Box 7.                               To         receive     a  refund    of 
    any              overpayment,        submit a  letter            explaining     the             overpayment     and            requesting a  refund.
• If the withholding tax paid (Box 3) equals the tax withheld per the W-2 forms (Box 5), enter a zero (0) in Boxes 6 and 7.
• Sign the return in Box 8; Print your name and title in Box 9; and Enter the date signed in Box 10.
• Attach the required copies of the W-2 forms or a CD with W-2’s in federal format (see electronic filing instructions on our website www.cityofionia.org)
        and payment for any balance due to the completed IW-3 form and mail to:  IONIA INCOME TAX DIVISION PO BOX 512, IONIA, MI 48846.



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                                            CITY OF IONIA 
                                      INCOME TAX DIVISION 

INSTRUCTIONS FOR FORM I-501, EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD, 
        AND FORM I-941, EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD 

A.  MONTHLY DEPOSITS AND QUARTERLY RETURNS 
1. Monthly deposits are made using Form I-501.  Remittance in full payable to the City of Ionia is required.
   Monthly deposits are due  on the last  day of the month following the month  withheld.   Example:  The monthly
   deposit, Form I-501, for May is due June 30.
2. Quarterly returns of Ionia Income Tax withheld are filed using Form I-941.  Remittance in full payable to City of Ionia
   is required.  Quarterly returns and payments are due on the last day of the month following the end of
   the quarter.  The quarterly return, Form I-941, for the first quarter is due April 30.
3. Mail monthly deposits, Form I-501, and quarterly returns, Form I-941, to the Ionia Income Tax D    ivision, P.O. Box
   512, Ionia, MI.  48846

4. A  quarterly  return,  Form  I-941,  is  required  even  though  no  tax  was  withheld  during  a  quarter.    Under  such
   circumstances, a quarterly return, Form I-941, must be filed showing zero tax withheld.
5. If the payment of wages has been temporarily discontinued for any reason, such as the seasonal nature of the
   business, the employer must continue to file returns.

B.  INITIAL RETURNS 
1. Withholding forms and an employer’s registration packet   can be found on our website www.cityofionia.org.  We
   can also mail forms upon request.
2. If  you  cannot  wait  for  forms  to  timely  file  your  first  return,  include  a  letter  with  your  withholding  tax  payment
   providing (FEIN), d.b.a., address, mailing address and period covered.
3. If you have applied for, but not yet received, an FEIN, write “FEIN Pending” in place of the FEIN.  A temporary
   number will be assigned.  Notify the Income Tax Division as soon as you receive your FEIN.
4. If a business is sold or transferred at any point during a reporting period, both the old and new employer must file
   returns for the period.  Neither employer should report tax withheld by the other, both employers should use their
   own FEIN numbers.  Also see instructions for Final Returns.

C.  FINAL RETURNS – NOTICE OF CHANGE OR DISCONTINUANCE 
1. If no wages are to be paid in the future, complete and file a Notice of Change or Discontinuance.
2. If the business has been sold or transferred, provide the name of the new owner(s), the date transferred and their
   FEIN.  Also, provide the name, address and telephone number of the person who will have custody of the books
   and records of the discontinued business.
3. When discontinuing a business, the Employer’s Annual reconciliation of Income Tax Withheld, Form IW-3, and a
   W-2 form for each employee must be filed.  These forms are due by the end of the month following the end of the
   quarter of discontinuance.

D.  ALL EMPLOYERS 
1. Forms should be used in filing returns.  Forms can be found on our website www.cityofionia.org or mailed to
   you upon request.
2. If your name, address or FEIN has changed during the year a Notice of Change or Discontinuance should be
   completed and filed.
3. Form I-941 provides a space for adjustments to correct mistakes made on prior returns from the current calendar
   year.  When an adjustment is reported it must be accompanied by a statement explaining the adjustment. DO NOT
   TAKE CREDIT  FOR  A  PRIOR  YEAR’S  OVERPAYMENT   .            You must file a claim for refund of any prior year’s 
   overpayment.






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