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2021 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, 2021 June 30, 2021, September 30, 2021 and January 31, 2022.

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.

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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
st
2. Visit us at the Income Tax Department located on 1 floor City Hall.
3. Phone us at (517) 483-4114.

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 2021 ESTIMATED INCOME TAX

(KEEP FOR YOUR RECORDS) 2021 PAYMENT RECORD
1. TOTAL LANSING INCOME EXPECTED IN 2021 $ 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) $

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L-1040ES                                                                   LANSING                                                    2021  EST 01Q
                                                        ESTIMATED INCOME TAX PAYMENT VOUCHER 
                                                        FIRST QUARTER - PAYMENT DUE APRIL 30, 2021

Taxpayer Name:

Social Security No:

Due on or Before:                         4/30/2021, for tax year 2021*

Payment:                                  $
                                          Make payment by check or money order payable to "City of Lansing." Write your social security number, 
Payment Method:                           daytime phone number, and "2021 L-1040ES" on your check or money order. DO NOT SEND CASH. To pay 
                                          by credit card or direct debit, see income tax website of the City of Lansing. Not all  
                                          cities accept credit card or direct debit payments.  

                                          The spouse of the joint filing taxpayer may use this payment voucher to make estimated income tax 
Additional Information:                   payments under his or her own social security number by listing their name and social security number as the 
                                          taxpayer on this payment voucher.

Address for Payment:                      City of Lansing Income Tax Department
                                          PO Box 40756 
                                          Lansing, MI  48901

* Due Date If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

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

         KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR 
                                                                       PAYMENT v   DETACH HERE  v                                     Revised: 12/8/20
                                                                                                                                      Revised: 12/8/20
                                                                           LANSING
L-1040ES                                   FIRST QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER                                         2021  EST 01Q
                                                                      Mail To: Lansing Income Tax Department
                                                                       PO Box 40756
NACTP #                                                                Lansing, MI 48901
EFIN #                                                                 ESTIMATED PAYMENT VOUCHER 1                                    Due Date:  04/30/2021
Taxpayer's first name, initial, last name                              Taxpayer's SSN

If joint return spouse's first name, initial, last name                If joint payment, spouse's SSN

Present home address (Number and street)                      Apt. no. {2D Barcode of scan line data}

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

City, town or post office                               State Zip code

Foreign country name, province/county, postal code                     Amount of estimated tax you are paying by check or money order Round to nearest dollar
                                                                                                                                                             .00

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L-1040ES                                                                LANSING                                                       2021 EST 02Q
                                                        ESTIMATED INCOME TAX PAYMENT VOUCHER SECOND 
                                                              QUARTER - PAYMENT DUE JUNE 30, 2021

Taxpayer Name:

Social Security No:

Due on or Before:                         6/30/2021, for tax year 2021*

Payment:                                  $

Payment Method:                           Make payment by check or money order payable to "City of Lansing." Write your social security number, 
                                          daytime phone number, and "2021 L-1040ES" on your check or money order. DO NOT SEND CASH. To 
                                          pay by credit card or direct debit, see income tax website of the City of Lansing. Not all  
                                          cities accept credit card or direct debit payments.  

Additional Information:                   The spouse of the joint filing taxpayer may use this payment voucher to make estimated income tax 
                                          payments under  his or her own social security number by listing their name and social security number as 
                                          the taxpayer on    this payment   voucher.

Address for Payment:                      City of Lansing Income Tax Department
                                          PO Box 40756 
                                          Lansing, MI  48901

* Due Date If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

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

                                                                                                                                      Revised: 12/8/20
        KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                       v   DETACH HERE  v
                                                                        LANSING                                                       Revised: 12/8/20
L-1040ES                                   SECOND QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER                                        2021  EST 02Q
                                                                      Mail To: Lansing Income Tax Department
                                                                        PO Box 40756
NACTP #                                                                 Lansing, MI 48901
EFIN #                                                                 ESTIMATED PAYMENT VOUCHER 2                                    Due Date:  06/30/2021
Taxpayer's first name, initial, last name                              Taxpayer's SSN

If joint return spouse's first name, initial, last name                If joint payment, spouse's SSN

Present home address (Number and street)                      Apt. no. {2D Barcode of scan line data}

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

City, town or post office                               State Zip code

Foreign country name, province/county, postal code                     Amount of estimated tax you are paying by check or money order Round to nearest dollar
                                                                                                                                                             .00

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L-1040ES                                                                LANSING                                                       2021  EST 03Q
                                                        ESTIMATED INCOME TAX PAYMENT VOUCHER
                                           THIRD QUARTER - PAYMENT DUE SEPTEMBER 30, 2021

Taxpayer Name:

Social Security No:

Due on or Before:                         9/30/2021, for tax year 2021*

Payment:                                  $

Payment Method:                           Make payment by check or money order payable to "City of Lansing." Write your social security number, 
                                          daytime phone number, and "2021 L-1040ES" on your check or money order. DO NOT SEND CASH. To 
                                          pay by credit card or direct debit, see income tax website of the City of Lansing. Not all  
                                          cities accept credit card or direct debit payments.  

Additional Information:                   The spouse of the joint filing taxpayer may use this payment voucher to make estimated income tax 
                                          payments under his or her own social security number by listing their name and social security number as 
                                          the taxpayer on this   payment   voucher. 

Address for Payment:                      City of Lansing Income Tax Department
                                          PO Box 40756 
                                          Lansing, MI  48901

* Due Date If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

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

                                                                                                                                      Revised: 12/8/20
        KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                       v   DETACH HERE  v
                                                                                                                                      Revised: 12/8/20
                                                                        LANSING 
L-1040ES                                   THIRD QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER                                         2021  EST 03Q
                                                              Mail To: Lansing Income Tax Department
                                                                        PO Box 40756
NACTP #                                                                Lansing, MI 48901
EFIN #                                                                 ESTIMATED PAYMENT VOUCHER 3                                    Due Date:  09/30/2021
Taxpayer's first name, initial, last name                              Taxpayer's SSN

If joint return spouse's first name, initial, last name                If joint payment, spouse's SSN

Present home address (Number and street)                      Apt. no. {2D Barcode of scan line data}

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

City, town or post office                               State Zip code

Foreign country name, province/county, postal code                     Amount of estimated tax you are paying by check or money order Round to nearest dollar
                                                                                                                                                             .00

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L-1040ES                                                                LANSING                                                       2021  EST 04Q
                                                        ESTIMATED INCOME TAX PAYMENT VOUCHER FOURTH 
                                                              QUARTER - PAYMENT DUE JANUARY 31, 2022

Taxpayer Name:

Social Security No:

Due on or Before:                         1/31/2022, for tax year 2021*

Payment:                                  $

Payment Method:                           Make payment by check or money order payable to "City of Lansing." Write your social security number, 
                                          daytime phone number, and "2021 L-1040ES" on your check or money order. DO NOT SEND CASH. To 
                                          pay by credit card or direct debit, see income tax website of the City of Lansing. Not all  
                                          cities accept credit card or direct debit payments.  

Additional Information:                   The spouse of the joint filing taxpayer may use this payment voucher to make estimated income tax 
                                          payments under his or her own social security number by listing their name and social security number as 
                                          the taxpayer on this payment   voucher.

Address for Payment:                      City of Lansing Income Tax Department
                                          PO Box 40756 
                                          Lansing, MI  48901

* Due Date If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day.

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

                                                                                                                                      Revised: 12/8/20
        KEEP TOP PORTION FOR YOUR RECORDS.  SEND BOTTOM PORTION WITH YOUR PAYMENT 
                                                                       v   DETACH HERE  v
                                                                                                                                      Revised: 12/8/20
                                                                        LANSING
L-1040ES                                   FOURTH QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER                                        2021 EST 04Q
                                                                      Mail To: Lansing Income Tax Department
NACTP #                                                                 PO Box 40756 
                                                                        Lansing, MI 48901
EFIN #                                                                                                                                Due Date:  01/31/2022
Taxpayer's first name, initial, last name                              Taxpayer's SSN

If joint return spouse's first name, initial, last name                If joint payment, spouse's SSN

Present home address (Number and street)                      Apt. no. {2D Barcode of scan line data}

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

City, town or post office                               State Zip code

Foreign country name, province/county, postal code                     Amount of estimated tax you are paying by check or money order Round to nearest dollar
                                                                                                                                                             .00

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