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                                                                                                                    Tax year
L-1041                        CITY OF LANSING INCOME TAX RETURN
                                                 FOR ESTATES AND TRUSTS
For fiscal year or other taxable period beginning M M  / D   D       / Y   Y    Y Y         and ending M M   /    D D   /   Y  Y     Y Y
A1. Tax ID number of estate or trust   B1. Name of estate or trust                                                      C. Check applicable boxes:
                                                                                                                               C1. Initial return
A2. Date entity created                B2. Name and title of fiduciary                                                         C2. Final return
M   M /   D    D        Y  Y  Y      Y                                                                                         C3. Change in fiduciary's name
A3. Check all that apply:              B3. Address (Number and street)                               B4. Room/suite no.        C4. Change in fiduciary's address
     A3a. Decedent's estate                                                                                                    C5. Change in trust's name
     A3b. Simple trust                 B5. Address line 2 (P.O. Box address for mailing use only)                              C6. Amended return
     A3c. Complex trust                                                                                                        C7. Amended due to federal audit
     A3d. Bankruptcy estate            B6. City, town or post office                       B7. State B8. Zip code          C8. If yes, enter IRS determination date
                                                                                                                            M  M  /  D  D        Y Y       Y    Y
                   ATTACH COPY OF PAGE 1 OF FEDERAL FORM 1041                           Column A                  Column B                       Column C  
INCOME             ROUND NUMBERS UP TO NEAREST DOLLAR                             Federal Return Data     Exclusions/Adjustments        Taxable Income

1. Business income or (loss) (Attach copy of federal 
    Schedule C (Form 1040))                                               1
2. Capital gain or (loss) (Attach copy of federal 
    Schedule D (Form 1041))                                               2
3. Rents, royalties, partnerships, other estates and trusts, 
    etc. (Attach copy of federal Schedule E (Form 1040))                  3
4. Farm Income or (loss) (Attach copy of federal Schedule F 
    (Form 1040))                                                          4
5. Ordinary gain or (loss) (Attach copy of federal Form 4797)             5
6. Other income (Attach copy of federal Form 1041)                        6
7. Total income (Add lines 1 through 6 of each column)                    7
DEDUCTIONS
8. Renaissance Zone deduction (Attach Schedule RZ)                                                                             8
    Deductible resident beneficiary's share of distributible income included in line 7, column C, 
9. less resident beneficiary's share of Renaissance Zone Deduction included in line 8 (Enter total 
    from page 2, Schedule G-1, line 11)                                                                                        9
10. Exemption (Enter exemption amount for tax year)                                                                            10                         600.00
11. Taxable income (Add line 7 less lines 8, 9 and 10)                                                                         11
12. a. Tax rate for tax year (The nonresident tax rate is 0.5% (0.005))                                                        12a                           0.5%
    b. Tax at nonresident tax rate for tax year (Multiply line 11 by tax rate on line 12a)                                     12b
PAYMENTS 
13. Lansing tax withheld                                                                                                       13
14. Estimated payments, credit forward and extension payments                                                                  14
15. Total payments and credits (Add lines 13 and 14)                                                                           15
TAX DUE
    If line 15 is smaller than line 12b, enter tax due (Subtract line 15 from line 12b) Make check or money order 
16. payable to: LANSING CITY TREASURER.
                                                                                                                               16
OVERPAYMENT
17. If line 15 is larger than line 12b, enter overpayment (Subtract line 12b from line 15)                                     17
    Donation of            Police Problem Solving            Hope Scholarship              Homeless Assistance    Total 
18.
    overpayment           18a            .00           18b                 .00          18c              .00      donations    18d                             .00
19. Credit forward to next tax year (Enter portion of overpayment, line 17, to be credited forward)                            19                              .00
20. Refund (Subtract lines 18 and 19 from line 17) (For direct deposit refund mark (X) refund (direct 
    deposit) box, line 21a, and complete line 21 c, d & e, otherwise a paper check will be issued)                Refund >>> 20                                .00
    Direct deposit refund            21a Refund                           Routing 
    (Mark box 21a and complete           (direct deposit)            21bnumber
21. lines 21b, 21 cand 21 )d                                              Account 
                                                                     21c  number
                                                                     21 d Account Type:     21d1. Checking              21d2. Savings
Mail return to: Lansing Income Tax Department, 124 W Michigan Ave, 1st Floor, Lansing, MI  48933                                                 Revised: 01/24/2021



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Form L-1041                   Name of estate or trust                                                        Tax ID number
page 2
Schedule G
RESIDENT BENEFICIARY'S SHARE OF DISTRIBUTABLE INCOME LESS SHARE OF RENAISSANCE ZONE 
DEDUCTION                   Complete for Lansing Resident Beneficiaries Only  
                      COLUMN A                         COLUMN B                    COLUMN C                               COLUMN D                   COLUMN E     
          RESIDENT BENEFICIARY'S                SOCIAL SECURITY                    DISTRIBUTABLE                          SHARE OF RZ DED.          DEDUCTION  
          NAME AND ADDRESS                                  NUMBER                 INCOME INCLUDED IN         INCLUDED IN PAGE 1,             (DISTRIBUTABLE INC.  
                                                                                   PAGE 1, LINE 7                         LINE 8              LESS RZ DEDUCTION)
1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11. Total deductible resident beneficiaries share of net income. (Add lines 1 through 10; enter here and on page 1, line 9. If
   more than 10 resident beneficiaries, attach separate schedule)

DISCLOSURE OF RETURN INFORMATION
12.   Do you want to allow the preparer or another person to discuss this return with the Income Tax Office?   12a. Yes, complete 13a and 13b               12b. No
13a.  Designee's name                                                                                         13b. Designee's phone number

SIGNATURE 
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 prepared by a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge.
14a. Date signed 14b. Signature of fiduciary                                       14c. Printed name of fiduciary signing return              14d. Phone number
                                                                                                                                              (     )           -
15a. Signature of preparer                            15c. Firm name                                                                          15g. Date prepared
                                                      15d. Address 1
                                                            (include suite #)
15b. Printed name of preparer                         15e. Address 2                                                                          15h. Preparer's phone number
                                                      15f.  City, State & Zip Code                                                                              -
                                                                                                                                              (     ) 
Return is due April 30  orththe last day of the fourth month after the close of tax year.                                        16. NACTP software number 
Mail return to:                                                                                                                                     Revised 01/24/2021
   Lansing Income Tax Department, 124 W Michigan Ave, 1st Floor L,  ansing, MI 48933



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                       Name of estate or trust                                                             Tax ID number                         Tax Year
Form L-1041
Schedule 1                                                                                                                                       Revised 01/24/2021
EXCLUSIONS AND ADJUSTMENTS TO BUSINESS INCOME OR LOSS - L-1041, PAGE 1, LINE 1, COLUMN B
Use this schedule to compute excludible business income reported on federal Schedule C that is from business activity outside of 
Lansing
                                         COLUMN A                                                               COLUMN B                         COLUMN C 
                                       BUSINESS INCOME                                                          BUSINESS # 1        BUSINESS # 2
1.  Net profit (or loss) from business or profession                                                                         .00                              .00
    Business allocation percentage (For each separate business compute the business allocation 
2.  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) (Line 1 less line 3 for each column)                                                        .00                              .00
5.  Total excludible net profit (loss) (Add amounts on line 4 of each column; enter here and on Form L-1041, page 1, line 1,                                  .00
    column B)
6a. BUSINESS # 1 NAME: 
                                                                                 COLUMN  A                      COLUMN  B                        COLUMN  C
BUSINESS ALLOCATION FORMULA WORKSHEET 
                                                                                 EVERYWHERE                     IN LANSING          PERCENTAGE
6b. Average net book value of real and tangible personal property                              .00                           .00    (Column 2 divided 
6c. Gross rents paid on real property multiplied by 8                                          .00                           .00    by column 1)
6d. Total property                                                                             .00                           .00                              %
6e. Total wages, salaries and other compensation of all employees                              .00                           .00                              %
6f. Gross receipts from sales made or services rendered                                        .00                           .00                              %
6g. Total percentages  (Add the percentages computed in Column C)                                                            6g.                              %
6h. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                               6h.                              %
7a. BUSINESS # 2 NAME: 
                                                                                 COLUMN  A                      COLUMN  B                        COLUMN  C
BUSINESS ALLOCATION FORMULA WORKSHEET 
                                                                                 EVERYWHERE                     IN LANSING          PERCENTAGE
7b. Average net book value of real and tangible personal property                              .00                           .00    (Column 2 divided 
7c. Gross rents paid on real property multiplied by 8                                          .00                           .00    by column 1)
7d. Total property                                                                             .00                           .00                              %
7e. Total wages, salaries and other compensation of all employees                              .00                           .00                              %
7f. Gross receipts from sales made or services rendered                                        .00                           .00                              %
7g. Total percentages  (Add the percentages computed in Column C)                                                            7g.                              %
7h. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                               7h.                              %
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 a schedule detailing calculation.
Note:  Net operating loss from prior year is reported on Line 6, Other income.

Schedule 2
EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - L-1041, PAGE 1, LINE 2, COLUMN B
                                                                                                                                    EXCLUSIONS AND 
Use this schedule to report exclusions and adjustments to an estate's or trust's capital gains or (losses)                          ADJUSTMENTS
1.  Capital gain or (loss) on property located outside of Lansing and securities issued by U.S. Government                        1                           .00
    Portion of capital gain or (loss) from property located in Lansing and allocated to period of time prior to 
2.  01/01/1968  (Attach a schedule that identifies and shows the calculation for each such exclusion.)                                                        .00
                                                                                                                                  2
3.  Capital gain or (loss) from Sub. S corporations not included in lines 1 or 2                                                  3                           .00
    Adjustment for difference between federal and Lansing capital loss carryover from prior year  (The Lansing 
4.  capital loss carryover is usually different from the capital loss carryover reported on federal return; an adjustment                                     .00
    must be made for this difference.)                                                                                            4
5.  Adjustment to limit Lansing capital loss to $3,000 for tax year                                                               5                           .00
    Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form L-1041, page 1, line 
6.  2, column B)                                                                                                                                              .00
                                                                                                                                  6
Attach copy of federal Schedule D (Form 1041) and all supporting schedules to return.
Deferred gains from sales of property located in Lansing or property sold while a resident of Lansing are taxable when reported on federal return.



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                    Name of estate or trust                                                         Tax ID number                     Tax Year
Form L-1041

Schedule 3                                                                                                                            Revised 01/24/2021
EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES, PARTNERSHIPS, 
S CORPORATIONS, OTHER ESTATES AND TRUSTS - CF-1041, PAGE 1, LINE 3, COLUMN B
Use this schedule to report exclusions and adjustments to income from rental real estate,                                             EXCLUSIONS AND 
royalties, partnerships, S corporations, other estates and trusts, etc.                                                               ADJUSTMENTS
1. Rental income (loss) from real estate located outside of Lansing                                                                 1                   .00
2. Royalties earned outside of Lansing                                                                                              2                   .00
3. Partnership income or (loss) from partnership business activity outside of Lansing                                               3                   .00
4. S corporation income or (loss) as reported on Federal Schedule E (Form 1040)                                                     4                   .00
5. Other estate and trust income or (loss)                                                                                          5                   .00
   Total adjustments to income from rental real estate, royalties, partnerships, S corporations, Other estates, trusts, 
6. etc. (Enter the sum of lines 1 through 5 and also enter on page 1, line 3, column B)                                                                 .00
                                                                                                                                    6
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 estate or trust and amount of adjustment.
Attach copy of federal Schedule E (Form 1040).

Schedule 4
EXCLUSIONS AND ADJUSTMENTS TO FARM INCOME OR LOSS - L-1041, PAGE 1, LINE 4, COLUMN B
Use this schedule to compute excludible farm income reported on federal Schedule C that is from business activity outside of Lansing
FARM INCOME                                                                                                                           FARM INCOME
1. Net profit or (loss) from farming                                                                                                1                   .00
2. Farm allocation percentage (Compute using the Farm Allocation Formula below and enter here)                                      2                   %
3. Allocated farm net profit or (loss) (Multiply line 1 by line 2)                                                                  3                   .00
4. Excludible farm net profit or (loss) (Enter total of line 1 less line 3, and also enter on page 1, line 4, column B)             4                   .00

5a. FARM ADDRESS #1:
FARM ALLOCATION FORMULA WORKSHEET                                                    COLUMN  A      COLUMN  B                         COLUMN  C
                                                                                EVERYWHERE          IN LANSING                        PERCENTAGE
5b. Average net book value of real and tangible personal property       5b.                     .00                               .00 (Column 2 divided 
5c. Gross rents paid on real property multiplied by 8                   5c.                     .00                               .00 by column 1)
5d. Total property                                                      5d.                     .00                               .00                   %
5e. Total wages, salaries and other compensation of all employees       5e.                     .00                               .00                   %
5f. Gross receipts from sales made or services rendered                 5f.                     .00                               .00                   %
5g. Total percentages  (Add the percentages computed in column C)                                                                 5g.                   %
5h. Farm allocation percentage (Divide line 6 by the number of apportionment factors used)                                        5h.                   %
Attach a copy of each Federal Schedule F.
Attach a separate Farm Allocation Formula calculation for each separate federal Schedule F if allocating income of a farm.
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 6, Other income.

Schedule 5
EXCLUSIONS AND ADJUSTMENTS TO ORDINARY GAIN OR (LOSS) - L-1041, PAGE 1, LINE 5, COLUMN B
                                                                                                                                      EXCLUSIONS AND 
Use this schedule to report exclusions and adjustments to ordinary gain or (loss)                                                     ADJUSTMENTS
1. Ordinary gain or (loss) on property located outside of Lansing                                                                   1                   .00
   Portion of ordinary gain or (loss) from property located in Lansing allocated to period of time prior to 07/01/1967  (Attach a 
2. schedule that identifies and shows the calculation for each)                                                                                         .00
                                                                                                                                    2
3. Capital gain or (loss) from Sub. S corporations not included in lines 1 or 2                                                     3                   .00
4. Total excludible ordinary gain or (loss) (Enter total of lines 1, 2 and 3 here and also on page 1, line 5, column B)             4                   .00
Deferred gains from sales of property located in Lansing or while a resident of Lansing are taxable when reported on federal return.
Attach copy of federal Form 4797 and all supporting scheduled to return.



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                        Name of estate or trust                                                 Tax ID number                    Tax Year
Form L-1041
Schedule 6                                                                                                                       Revised: 01/24/2021
EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - L-1041, PAGE 1, LINE 5, COLUMN B
Use this schedule to report exclusions and adjustments to other income
         COLUMN A                            COLUMN B                                     COLUMN C                               COLUMN D
         SOURCE OF INCOME                  FEDERAL TAX ID                           NATURE OF INCOME                             EXCLUSION OR 
                                                                                                                                 ADJUSTMNET
1.                                                                                                                                               .00
2.                                                                                                                                               .00
3.                                                                                                                                               .00
4.                                                                                                                                               .00
5.                                                                                                                                               .00
6.                                                                                                                                               .00
   Total exclusions and adjustments to other income (Add lines 1 through 6 and enter totals here and on 
7. Form L-1041, page 1, line 16, column B)                                                                                                       .00
Attach an explanation of and calculation for any reported federal and Lansing Net Operating Loss deduction. 
Attach an explanation for each item reported and excluded on the Other Income line. 

Schedule RZ
RENAISSANCE ZONE DEDUCTION SCHEDULE - FORM L-1041, PAGE 1,  LINE 8 
         ESTATES OR TRUSTS, WITH INCOME FROM RENTAL REAL ESTATE BUSINESS, PROFESSION OR PARTNERSHIP LOCATED AND 
         CONDUCTING  BUSINESS IN A RENAISSANCE ZONE, USE THIS TO COMPUTE THEIR RENAISSANCE ZONE DEDUCTION
DISQUALIFICATION CRITERIA
   AN ESTATE OR TRUST IS NOT QUALIFIED TO CLAIM THE RENAISSANCE ZONE DEDUCTION IF ANY OF THE FOLLOWING TAXES ARE DELINQUENT: 
   City Income Tax             Personal Property Tax                    Commercial Facilities Tax (CFT)        City (Detroit) Utilities Users Tax
   Michigan Income Tax         Michigan Single Business Tax             Enterprise Zone Tax                    Technology Park Development Tax
   General Property Tax        Industrial Facilities Tax (IFT)          Neighborhood Enterprise Zone Tax       Commercial Forest Tax
DEDUCTION ALLOWANCE FACTOR
The Renaissance Zone deduction is phased out during the final three years of a Renaissance Zone’s designation. The Deduction Allowance Factor is: 75% for 
the tax year that is 2 years before the final year of designation; 50% for the tax year immediately preceding the final year of designation; 25% for the final year 
of designation; and 100% for all other years of designation. 
ESTATES AND TRUSTS WITH INCOME FROM RENTAL REAL ESTATE, BUSINESS, PROFESSION OR PARTNERSHIP 
LOCATED AND DOING BUSINESS IN A RENAISSANCE ZONE
COMPLETE THIS SECTION FOR ESTATES AND TRUSTS WITH INCOME FROM RENTAL REAL ESTATE, BUSINESS,
PROFESSION OR PARTNERSHIP WITH BUSINESS ACTIVITY IN A RENAISSANCE ZONE.
1a.  RZ Business Name (D.B.A.):
1b.  RZ Number:
1c.  RZ Address: 
 2a. Business and farming income reported on Form L-1041, page 1, lines 1 and 4                                2a                                .00
 2b. Estate's or Trust's Lansing net operating loss from  previous year                                        2b                                .00
 2c. Base business and farm income for Renaissance Zone Deduction (Line 2a less line 2b)                       2c                                .00
3.   Renaissance Zone Apportionment Percentage                          COLUMN 1             COLUMN 2          COLUMN 3          COLUMN 4
                                                               IN LANSING                 IN A LANSING RZ      PERCENTAGE 
     3a. Average net book value of real & personal property                                                    (Column 2 divided 
     3b. Gross rents paid on real property multiplied by 8                                                     by column 1)
     3c. Total property (Add line 3a and 3b)                                                                   %
     3d. Total wages, salaries and other compensation                                                          %
     3e. Total percentages  (Add column 3, line 3c and 3d)                                                     %
     3f. Renaissance Zone deduction percentage (Line 3e divided by 2c)                                         3f.                               %
4.   Renaissance Zone deduction for business and farming (Line 2c multiplied by line 3f).                      4.                                .00
5.   Renaissance Zone deduction from partnership (Enter partnership FEIN 
     on line 5a and RZ deduction amount on line 5b                                  5a                          5b                               .00
6a.  Address for each parcel of rental real estate located in a Renaissance Zone:

6b.  Renaissance Zone number of each parcel of rental real estate located in a Renaissance Zone             6b.
7.   Income from rental real estate located within a Renaissance Zone                                          7                                 .00
8.   Renaissance Zone deduction base (Add lines 4, 5b and 7)                                                   8                                 .00
9.   Enter Deduction Allowance Factor on line 9a (100%, 75%, 50% or 25%); multiply 
     line 8 by line 9a; enter result on line 9b and on L-1041, pg. 1, line 8.)            9a                %  9b                                .00



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           Name of estate or trust          Tax ID number Tax Year
Form L-1041
Schedule 7 - SUPPORTING NOTES AND STATEMENTS
                                                          Revised 01/24/2021






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