2023 C I T Y  OF L A N S I N G  ESTIMATED INCOME TAX 
                                                                                           FORM L-1040ES 
                    INDIVIDUALS,FOR              ANDCORPORATIONS              PARTNERSHIPS               .
                    INSTRUCTIONS FOR LANSING ESTIMATED INCOME TAX 

WHO MUST MAKE ESTIMATED PAYMENTS
A. INDIVIDUALS AND UNINCORPORATED BUSINESSES: Every resident or non-resident who expects taxable
   income, from which the Income Tax will not be withheld, must file an Estimated Tax. An estimate is not required if
   the estimated tax, Line 7 of the Worksheet for Estimated Income Tax, is one hundred dollars ($100.00) or less.
   A husband and wife may file a joint Estimate.
B. CORPORATION: Every corporation subject to the tax on all or part of its net profits must file Estimated Income
   Tax. An Estimate is not required from a corporation if the estimated tax, Line 7 of the Worksheet for Estimated
   Income Tax, is two hundred fifty dollars ($250.00) or less.
C. PARTNERSHIPS: A partnership whose partners are subject to tax on all or part of their distributive share of net
   profit may file a Estimated Income Tax, and the partners will not be required to file individual estimated tax unless
   they have other income on which the Lansing Income Tax is expected to exceed one hundred dollars ($100.00).
   The names, addresses and social security numbers of the partners on whose behalf the estimate is filed shall be
   shown on an attached schedule.

WHEN TO FILE THE ESTIMATE AND PAY THE TAX
A. CALENDAR YEAR TAXPAYERS
   1)      FILING: If you need an extension and your four (4) quarterly estimated payments do not cover, at
           100% of your tax, an additional payment must be made with the extension
   2)      PAYMENT: The estimated tax must be paid in four (4) equal installments on or before
           April 30, 2023 June 30, 2023 September 30, 2023 and January 31, 2024.

B. FISCAL YEAR TAXPAYERS
   1)      FILING: If you need an extension and your four (4) quarterly estimated payments do not cover 100% of your
   tax, an additional payment must be made with the extension.
   2)      Payment must be made with the extension. PAYMENTS: The estimated tax must be paid in full in four (4)
                                                                                                             th th th
   equal installments on or before April 30, June 30, September 30, and January 31, or on or before the 4 , 6 , 9  and
      th
   13  month after the beginning of the taxable fiscal year.

   3)      If the due date falls on a Saturday, Sunday or legal holiday, the due date is extended to the next
   day which is not a Saturday, Sunday or legal holiday.
INCOME SUBJECT TO LANSING INCOME TAX
A. RESIDENTS: All salaries, wages, bonuses, commissions and other compensation, net profit from a business or
   profession, net rental income, capital gains less capital losses, dividend income, interest income, income from
   estates and trusts, and other income.
B. NON-RESIDENTS: Salaries, wages, bonuses, commissions and other compensation for services rendered or work
   performed in Lansing; Net rental income from property in Lansing; Net profits from a business, profession or other
   activity to the extent that it is from work done, services rendered or activity conducted in Lansing; Capital gains less
   capital losses from the sale of real or tangible personal property located in Lansing. The ordinance and regulations
   should be reviewed if you have a question concerning the allocation of income earned in Lansing.

HOW TO FILE
A. Your annual return for the preceding year may be used as the basis for computing your estimated tax for
   the current year.
B. You may use the same figure used for estimating your federal income tax  adjusted to exclude any income or
   deductions not taxable or permissible under the Lansing Income Tax Ordinance.

WITHHOLDING TAX CREDITS AND OTHER CREDITS (Line 5)
A. WITHHOLDING TAX CREDITS: You may subtract from your estimated Lansing Income Tax (Line 4), the
   amount of Lansing income tax expected to be withheld.

B. INCOME TAX PAID TO ANOTHER CITY: If you are a resident of Lansing and pay income tax to another city on
   income earned outside of Lansing you may subtract from your estimate of Lansing income tax the amount of income
   tax expected to be paid to the other city. This credit may not exceed the amount of tax assessable under the
   Lansing Income Tax Ordinance on the same amount of income of a non-resident. (Worksheet Line 6)

C. INCOME TAX PAID BY PARTNERSHIPS: If you are a member of a partnership which elects to file a return and pay the
   tax on behalf of the partners, you may subtract, from your estimate of Lansing Income Tax, the amount of tax
   expected to be paid by the partnership for your distributive share of net profits. (Worksheet Line 6)

AMENDED  ESTIMATED  TAX:  if  you have filed  an estimated tax  voucher  and find that  your  estimated tax  is
substantially increased or decreased as a result of a change in your income or exemptions, you may amend your 
estimate at the time of making a quarterly payment:. 

PENALTIES AND INTEREST: If the total amount of tax withheld and estimated tax paid is less than seventy percent
(70%) of the final tax due, interest and penalties may be charged. 
FORMS OR INFORMATION: Forms or information may be obtained in 3 ways. 
   1. Visit our website at www.lansingmi.gov
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   2. Visit us at the Income Tax Department located on 1  floor City Hall.
   3. Phone us at (517) 483-4115.

NOTE: FILING ESTIMATED TAX DOES NOT EXCUSE THE TAXPAYER FROM FILING AN ANNUAL RETURN 
EVEN THOUGH THERE IS NO CHANGE IN THE ESTIMATED TAX LIABILITY. 

*If the due date falls on a Saturday, Sunday or legal holiday, the due date is extended to the next day which is not a Saturday, Sunday or legal holiday.

WORKSHEET FOR 2023 ESTIMATED INCOME TAX

   (KEEP FOR YOUR RECORDS)                                                2023 PAYMENT RECORD
1. TOTAL LANSING INCOME EXPECTED IN 2023                   $        VOUCHER   DATE  CHECK                                                                TAX 
   (See Instructions)                                                         NUMBER                                                                     PAID 
2. EXEMPTIONS ($600 for each exemption; Does not           $              1                             $ 
   apply to corporations)
3. ESTIMATED LANSING TAXABLE INCOME                        $              2                               $ 
   (Line 1 less Line 2)
4 . ESTIMATED LANSING INCOME TAX BEFORE                                                                   $ 
   CREDITS (Non-resident individuals enter . 5% of Line 3, $              3 
   All other taxpayers enter 1.0% of Line 3) 
                                                                                                          $ 
5. AMOUNT OF LANSING TAX TO BE WITHHELD                    $              4 

6. AMOUNT OF OTHER CREDITS                                 $       TOTAL PAID                           $ 
7. ESTIMATED LANSING INCOME TAX DUE
   (Line 4 less Lines 5 and 6)                             $