CITY OF LANSING 
                                       INCOME TAX DIVISION 
                                    INSTRUCTIONS FOR MAKING QUARTERLY 
                                PARTNERSHIP ESTIMATED INCOME TAX PAYMENTS 

Enclosed is a  set of forms for making quarterly estimated income tax payments. The forms are pre-identified with the 
name and account number for partnerships who made estimated tax payments for the past year and partnerships who 
may be required to make estimated payments. The forms are blank for partnerships requesting estimated payment forms. 
A partnership’s account number is their federal employee identification number (FEIN) or the seven-digit alternate account 
number assigned by the Income Tax Division. 
Estimated income tax  payments  may  be  made: 1) by  check  or money  order  with an estimated income tax  payment 
voucher. 
DO NOT USE OR PHOTOCOPY ANOTHER TAXPAYER’S FORMS. If you do, your payment could be applied to the 
wrong account. To print a blank set of forms go to the city’s website, www.lansingmi.gov, Blank forms may be requested 
via a phone call to (517) 483-4114. 
NOTE: Reminder notices will not be sent. Save the set of forms for use in making the remainder of this year’s 
quarterly estimated payments. 
PARTNERSHIPS REQUIRED TO MAKE ESTIMATED INCOME TAX PAYMENTS 
Every partnership with business  activity in the  City of  Lansing  who  has  Lansing  taxable income must make estimated 
income tax payments if the estimated tax is one hundred one dollars ($101.00) or more. 
WHEN AND WHERE TO MAKE ESTIMATED INCOME TAX PAYMENTS 
A. Calendar Year Taxpayers: The first quarterly payment for the year must be filed on or before April 30 of the tax year.
B. Fiscal Year Taxpayers:   The first quarterly payment for the fiscal year must be filed within four (4) months after the
   beginning of the fiscal year.
C. Payment of Estimated Tax: The estimated tax may be paid in full with the first quarter payment or paid in four (4)
   equal quarterly installments. Calendar year installments are due on or before April 30, June 30, and September 30 of
   the tax year and January 31 of the next year. Fiscal year installments are due on or before the end of the fourth, sixth,
   ninth and thirteenth month after the beginning of the fiscal year. Previously missed estimated payments must be made
   as soon as possible.
D. Where  to  Send  Estimated  Payments:     Quarterly payments  using  Form  L-1065ES  are to be  mailed  to  the City of
   Lansing Income Tax Division, 124 W Michigan Ave, 1st Floor , Lansing, MI 48933.
CALCULATION OF ESTIMATED INCOME TAX 
Calculate the estimated Lansing income tax due using the Estimated Income Tax Computation Worksheet below. 
ESTIMATED INCOME TAX COMPUTATION WORKSHEET                                                  TAX YEAR  _________ 
1. 1.  TOTAL EXPECTED LANSING PARTNERSHIP INCOME                                              1 
2. TOTAL VALUE OF RESIDENT AND NONRESIDENT INDIVIDUAL PARTNERS
                                                                                              2 
   EXEMPTIONS (Total number of such exemptions multiplied by $600)
3. TOTAL EXPECTED LANSING PARTNERSHIP TAXABLE INCOME (Line 1 less line 2)                     3 
4. PORTION OF EXPECTED TAXABLE INCOME (line 3) OF INDIVIDUAL RESIDENT
                                                                                              4 
   PARTNERS
5. PORTION OF EXPECTED TAXABLE INCOME (line 3) OF INDIVIDUAL
                                                                                              5 
   NONRESIDENT PARTNERS
6. PORTION OF EXPECTED TAXABLE INCOME (line 3) OF THE REMAINING
                                                                                              6 
   PARTNERS (Partners not included in lines 4 and 5)
7. ESTIMATED TAX ON EXPECTED INCOME OF INDIVIDUAL RESIDENT PARTNERS
                                                                                              7 
   AT 1% (Line 4 multiplied by 1%)
8. ESTIMATED TAX ON EXPECTED INCOME OF INDIVIDUAL NONRESIDENT
                                                                                              8 
   PARTNERS AT 0.5% (Line 5 multiplied by 0.5%)
9. ESTIMATED TAX ON EXPECTED INCOME REMAINING PARTNERS AT 0.1%
                                                                                              9 
   (Line 6 multiplied by 1%)
10.10.  ESTIMATED LANSING TAX (Add lines 7, 8 and 9)                                       10 
11.11.  QUARTERLY PAYMENT AMOUNT (Line 10 divided by 4)                                    11 
The annual return for the previous year may be used as the basis for computing your estimated tax for the current year. 
The same figures used for estimating your federal income tax, adjusted to exclude any income not taxable or deductions 
not allowed under the Lansing Income Tax Ordinance, may be used. 
CALCULATION OF THE ESTIMATED TAX PAYMENT DUE EACH QUARTER 
If  you know the amount of  quarterly estimated tax to pay, write the amount of  estimated tax  in the amount box of the 
payment vouched for the quarter (lower right hand corner of Form L-1065ES, Payment Voucher 1, 2,3, or 4). 
                                                     Page 1 of 2 

If  you  are unsure of  the  amount of  quarterly  estimated tax  to pay, follow  the  lines  on  the  Estimated Income Tax 
Computation Worksheet above to calculate the quarterly estimated tax payment. 
AMENDED ESTIMATED INCOME TAX PAYMENTS 
If, after one or more estimated tax payments have been made, the partnership finds that their estimated tax is substantially 
increased or decreased as a result of a change in taxable income, the partnership may amend its estimate at the time of 
making  any  quarterly  payment. To do  this: 1) recalculate  the  estimated tax  for the  year;  2) subtract the  estimated 
payments previously made for the year; 3) divide the difference remaining due after step 2 by the number of remaining 
quarterly estimated payments for the year; and 4) enter the recalculated estimated payment amount on the next payment 
voucher and mail the payment voucher and payment to the Income Tax Division. 
LATE PAYMENT OR UNDERPAYMENT OF ESTIMATED INCOME TAX 
If the partnership fails to make the required quarterly estimated tax payments, pays late or underpays, interest and penalty 
may be assessed. The interest rate is one percent above the prime rate. The interest rate is adjusted on January 1 and 
July 1 each year. The penalty rate is one percent per month to a maximum of 25 percent. 
INTEREST AND PENALTY SAFE HAVEN 
If the total amount of estimated tax payments is seventy percent (70%), or more, of the tax due for the current or previous 
tax year (whichever is lower), interest and penalty will not be assessed. The quarterly safe haven payment amount is 70
percent of the annual tax amount divided by four. Making estimated income tax payments does not excuse a 
partnership from filing an annual partnership income tax return. 
OTHER TAX PAYMENTS 
Income Tax Paid by Partnership: If the partnership is a member of another partnership which elects to file a return and 
pay the tax on behalf of its partners, the partnership may subtract from its estimate of Lansing income tax, the amount of 
tax expected to be paid by the other partnership for this partnership’s distributive share of net profits. 
FORMS OR INFORMATION 
Forms or information may be obtained: online at www.lansingmi.gov; by a phone call to (517) 483-4114 or at the Lansing 
Income Tax Division at City Hall, 124 West Michigan Ave., Lansing, Michigan 48933. 
PAYMENT RECORD FOR TAX YEAR __________                                                     (Keep this for your records.) 
        PAYMENT                DATE PAID                         CHECK NUMBER           ESTIMATED TAX PAID 
FIRST QUARTER 
        PAYMENT 
SECOND QUARTER 
        PAYMENT 
THIRD QUARTER 
        PAYMENT 
FOURTH QUARTER 
        PAYMENT 
                                TOTAL ESTIMATED TAX PAYMENTS 

Mail Forms L-1065ES with check or money order to: 
Lansing Income Tax Division 
124 W Michigan Ave, 1st Floor
Lansing, MI  48933 

                                                                                                           Revised: 01/08/2021

                                                  Page 2 of 2 pages 

L-1065ES                                                                    LANSING                                            20__ EST  P1Q 
                              PARTNERSHIP ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                                   FIRST QUARTER 

Name of Partnership: 

Partnership's FEIN: 
                             April 30 or the last day of the fourth month after the start of the fiscal year or short tax year 
Due on or Before: 

Payment:                     $ 

Payment Method:             • Make payment by check or money order payable to "City of Lansing."  Write the partnership's 
                             FEIN number, daytime phone number, and "20__ L-1065ES" on your payment. DO NOT 
                            • SEND CASH.  To pay by direct debit to your bank account, use form   L-1065ES-EFT.
                            • To pay by credit card see income tax website of the City of  LANSING.

Address for Payment:  City of Lansing Income Tax Department 
                             124 W Michigan Ave Rm, 1 stFloor 
                             Lansing MI 48933 

Taxpayer Records:            Amount Paid: 
                             Check Number: 
                             Date Mailed: 

* Due Date                   If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. 
                                                                                                                                 Revised: 01/08/2021
       KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR   PAYMENT 
                                                                   v  DETACH HERE v 
CF-1065ES                                                                   LANSING                                            20__  EST  P1Q 
                            FIRST QUARTER PARTNERSHIP ESTIMATED INCOME TAX PAYMENT  VOUCHER                                      Revised: 01/08/2021 
                                 Mail To:  City of Lansing Income Tax Department 
                                                           124 W Michigan Ave Rm, 1 stFloor 
NACTP #                                                    Lansing MI 48933 
EFIN #                                                                                      PAYMENT VOUCHER 1         Due Date - April 30th
Name of partnership                                                Partnership's FEIN 

Address (Number and street)                             Suite. no. Payment voucher 2D barcode 

Address line 2 (P.O. Box address for mailing use  only) 

City, town or post office        State                  Zip code 

                                                                   Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                   money order                                                                .00

L-1065ES                                                                 LANSING                                      20__  EST  P2Q 
                              PARTNERSHIP ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                                   SECOND QUARTER 

Name of Partnership: 

Partnership's FEIN: 

Due on or Before:            June 30th or the last day of the sixth month after the start of the fiscal year or short tax year 

Payment:                     $ 

Payment Method:             • Make payment by check or money order payable to "City of Lansing."  Write the partnership's 
                             FEIN number, daytime phone number, and "20__ L-1065ES" on your payment. DO NOT 
                            • SEND CASH.  To pay by direct debit to your bank account, use form   L-1065ES-EFT.
                            • To pay by credit card see income tax website of the City of  Lansing.

Address for Payment:  City of Lansing Income Tax Department 
                             124 W Michigan Ave Rm, 1 stFloor 
                             Lansing MI 48933 

Taxpayer Records:            Amount Paid: 
                             Check Number: 
                             Date Mailed: 

* Due Date                   If the due date falls on a Saturday, Sunday or holiday, the due date is the next business   day. 
                                                                                                                                 Revised: 01/08/2021 
       KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR   PAYMENT 
                                                                   v  DETACH HERE v 
CF-1065ES                                                                LANSING                                               20__  EST  P2Q 
                            SECOND QUARTER PARTNERSHIP ESTIMATED INCOME TAX PAYMENT  VOUCHER                                     Revised: 01/08/2021
                                 Mail To:    City of Lansing Income Tax Department 
                                                        124 W Michigan Ave Rm, 1 stFloor 
NACTP #                                                 Lansing MI 48933 
EFIN #                                                                                   PAYMENT VOUCHER 2            Due Date - June 30th
Name of partnership                                                Partnership's FEIN 

Address (Number and street)                             Suite. no. Payment voucher 2D barcode 

Address line 2 (P.O. Box address for mailing use  only) 

City, town or post office        State                  Zip code 

                                                                   Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                   money order                                                                 .00

L-1065ES                                                                 LANSING                                          20__  EST  P3Q 
                              PARTNERSHIP ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                                   THIRD QUARTER 

Name of Partnership: 

Partnership's FEIN: 

Due on or Before:            September 30 or the last day of the ninth month after the start of the fiscal year or short tax year 

Payment:                     $ 

Payment Method:             • Make payment by check or money order payable to "City of Lansing."  Write  the partnership's 
                             FEIN number, daytime phone number, and "20__ L-1065ES" on your payment. DO  NOT 
                            • SEND CASH.  To pay by direct debit to your bank account, use form   L-1065ES-EFT.
                            • To pay by credit card see income tax website of the City of  Lansing.

Address for Payment:  City of Lansing Income Tax Department 
                             124 W Michigan Ave Rm, 1 stFloor 
                             Lansing MI 48933 

Taxpayer Records:            Amount Paid: 
                             Check Number: 
                             Date Mailed: 

* Due Date                   If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. 
                                                                                                                                 Revised: 01/08/202 1
       KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR   PAYMENT 
                                                                   v  DETACH HERE v 
CF-1065ES                                                                LANSING                                               20__ EST  P3Q 
                            THIRD QUARTER PARTNERSHIP ESTIMATED INCOME TAX PAYMENT  VOUCHER                                      Revised: 01/08/2021 
                                 Mail To:    City of Lansing Income Tax Department 
                                                        124 W Michigan Ave Rm, 1 stFloor 
NACTP #                                                 Lansing MI 48933 
EFIN #                                                                                   PAYMENT VOUCHER 3            Due Date - September 30   
Name of partnership                                                Partnership's FEIN 

Address (Number and street)                             Suite. no. Payment voucher 2D barcode 

Address line 2 (P.O. Box address for mailing use  only) 

City, town or post office        State                  Zip code 

                                                                   Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                   money order                                                                 .00

L-1065ES                                                                 LANSING                                              20__  EST  P4Q 
                              PARTNERSHIP ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                                   FOURTH QUARTER 

Name of Partnership: 

Partnership's FEIN: 

Due on or Before:           January 31st or the last day of the thirteenth month after the start of the fiscal year or short tax year 

Payment:                    $ 

Payment Method:             • Make payment by check or money order payable to "City of Lansing."  Write  the partnership's 
                            FEIN number, daytime phone number, and "20__ L-1065ES" on your payment. DO  NOT 
                            •  SEND CASH.  To pay by direct debit to your bank account, use form L-1065ES-EFT
                            •  To pay by credit card see income tax website of the City of Lansing.

Address for Payment:  City of Lansing Income Tax Department 
                            124 W Michigan Ave Rm, 1 stFloor 
                            Lansing MI 48933 

Taxpayer Records:           Amount Paid: 
                            Check Number: 
                            Date Mailed: 

* Due Date                  If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. 
                                                                                                                                 Revised: 01/08/2021
       KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR   PAYMENT 
                                                                   v  DETACH HERE v 
CF-1065ES                                                                LANSING                                              20__  EST  P4Q 
                            FOURTH QUARTER PARTNERSHIP ESTIMATED INCOME TAX PAYMENT  VOUCHER                                      Revised: 01/08/2021
                                Mail To:    City of Lansing Income Tax Department 
                                                        124 W Michigan Ave Rm, 1 stFloor 
NACTP #                                                 Lansing MI 48933 
EFIN #                                                                                   PAYMENT VOUCHER 4            Due Date   - January 31st 
Name of partnership                                                Partnership's FEIN 

Address (Number and street)                             Suite. no. Payment voucher 2D barcode 

Address line 2 (P.O. Box address for mailing use  only) 

City, town or post office       State                   Zip code 

                                                                   Amount of estimated tax you are paying by check or Round to nearest dollar 
                                                                   money order                                                                 .00