CITY OF LAPEER 
                                                               
                   ESTIMATED INCOME TAX PAYMENT VOUCHERS L-1040ES/L-1120 ES/L-1065ES 
                    AND INSTRUCTIONS FOR INDIVIDUALS, CORPORATIONS AND PARTNERSHIPS  
                                                               
WHO MUST MAKE ESTIMATED INCOME TAX PAYMENTS: 
A. INDIVIDUALS AND UNINCORPORATED BUSINESSES: Every resident or nonresident who expects taxable income from which the 
   Lapeer Income Tax will not be withheld must make estimated income tax payments.  Payments are not required if the estimated 
   tax is $100 or less.  A husband and wife may make joint estimated income tax payments.   
B. Corporations: Every corporation (including a Subchapter S corporation) subject to tax on all or part of its net profits must make 
   estimated income tax payments.  Payments are not required from a corporation if the estimated tax is $250 or less. 
C. Partnerships:  A partnership  electing to pay the tax on behalf of its partners  must  make estimated income tax payments. 
   Payments are not required if the estimated tax is $100 or less. If the partnership elects to pay the tax on behalf of the partners, 
   a partner is  not required to  make  estimated  payments  as  an  individual  unless  the  partner  has other  income on  which  the 
   income tax is expected to exceed $100. 
 
WHEN AND WHERE TO PAY THE ESTIMATED TAX: 
A. CALENDAR YEAR TAXPAYERS: The first estimated payment must be made on or before April 30 of the tax year. The estimated 
   tax may be paid in full with the first quarter payment or may be paid in four (4) equal installments which are due on or before 
   April 30, June 30, September 30, of the tax year and January 31 of the next year. 
B. FISCAL YEAR TAXPAYERS: The first estimated payment must be made within four months after the beginning of the fiscal period. 
   The estimated tax may be paid in full with the first payment or it may be paid in four (4) equal installments on or before the last 
   day of the fourth, sixth, ninth and thirteenth months after the beginning of the fiscal year. 
C. WHERE TO SEND PAYMENTS:  Mail payments to: City of Lapeer Income Tax Dept, 576 Liberty Park, Lapeer MI  48446 
 
INCOME SUBJECT TO LAPEER 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, interest and dividends, income from estates and trusts, and other income. 
B. NONRESIDENTS: Salaries, wages, bonuses, commissions and other compensation, for services rendered or work performed in 
   Lapeer; net rental income from property located in Lapeer; net profits from a business, profession or other activity to the extent 
   that it is from work done, services rendered or activity conducted in Lapeer; capital gains less capital losses from the sale of real 
   or tangible personal property located in Lapeer.  
 
CALCULATION OF ESTIMATED INCOME TAX: 
A. Calculate the estimated income tax due using the Worksheet below. Round computations to the nearest dollar.   
B. The annual return for the previous year may be used as the basis for computing your estimated tax for the current year.   
C. The same figures used for estimating your federal income tax, adjusted to exclude any income not taxable or deductions not 
   allowed under the Uniform City Income Tax Ordinance (MCL 141.601 et seq.), may be used. 
 
WITHHOLDING TAX CREDITS AND OTHER TAX CREDITS: 
A. WITHHOLDING  TAX CREDITS:  You  may subtract  from your  estimated  Lapeer Income  Tax the  amount  of  Lapeer  Income  Tax 
   expected to be withheld. (Worksheet Line 5). 
B. INCOME TAX PAID BY PARTNERSHIP:  If you are a member of a partnership which elects to pay the tax on behalf of its partners, 
   you may subtract from your estimate of Lapeer income tax, the amount of tax expected to be paid by the partnership on your 
   distributive share of net profit. (Worksheet line 6) 
C. INCOME TAX PAID TO ANOTHER CITY: If you are a resident of Lapeer and pay income tax to another city on income earned 
   outside of Lapeer you may subtract from your estimate of Lapeer 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 Lapeer Income Tax Ordinance on the same 
   amount of income of a nonresident. (Worksheet line 6) 
 
WORKSHEET FOR CALCULATION OF ESTIMATED TAX FOR TAX YEAR _________                                 
1. TOTAL LAPEER INCOME EXPECTED                                                                            $ 
2. EXEMPTIONS ($600 for each exemption; Does not Apply to corporations)                                    $ 
3. ESTIMATED LAPEER TAXABLE INCOME. (Line 1 less Line 2)                                                   $ 
4. ESTIMATED LAPEER INCOME TAX BEFORE CREDITS.                                                             $ 
Nonresident individuals enter ½% of line 3,  
All other Taxpayers enter 1% of Line 3. 
5. AMOUNT OF LAPEER TAX TO BE WITHHELD                                                                     $ 
6. AMOUNT OF OTHER TAX CREDITS                                                                             $ 
7. ESTIMATED LAPEER INCOME TAX DUE. (Line 4 less Lines 5 and 6)                                            $ 
 
If line 7 is $100 or less for individuals or unincorporated businesses or $250 or less for corporations this payment is not required. 
 

AMENDED DECLARATION: 
If you find that your estimated tax is substantially increased or decreases as a result of a change in income or exemptions, you may 
amend your estimate at the time of making any quarterly payment with Form L1040-ES by adjusting the quarterly payment. 
 
PENALTY AND INTEREST: 
If the total amount of tax withheld, tax credits and estimated tax paid is less than seventy percent (70%) of the tax due for the 
current or previous year, interest and penalty will be charged.   
 
FORMS OR INFORMATION: 
Forms and information may be obtained from the Lapeer City Income Tax Department, 576 Liberty Park, Lapeer MI  48446.  
Phone No. 810-667-7155 or website: www.ci.lapeer.mi.us. 
 
                                        REMINDER NOTICES WILL NOT BE SENT 
                      Save this set of forms for use in making this year’s quarterly estimated payments.
 
PAYMENT RECORD FOR TAX YEAR ___________             (KEEP THIS FOR YOUR RECORDS) 
          PAYMENT                      DATE PAID                        CHECK NUMBER                       ESTIMATED TAX PAID 
First Quarter due April 30                                                                  
Second Quarter due June 30                                                                  
Third Quarter due September 30                                                              
Fourth Quarter due January 31                                                               
                                                                    TOTAL ESTIMATED PAYMENTS   
 
             NOTE:  Payment of estimated tax does not excuse the taxpayer from filing an annual income tax return 
                                      even though the total tax liability has been paid. 
 
**NEW**  AUTOMATIC ELECTRONIC PAYMENTS:  You can  have your estimated payments automatically withdrawn from your 
checking or savings account for the entire year by filling out the L-1040ES-ACH form  below OR  you can authorize single ACH 
payments electronically by filling out each L-1040ES voucher on the next page. 
 
                Fill out the new L-1040ES-ACH/L-1120ES-ACH form below and we will do the rest of the work for you. 
                      ***Payments automatically withdrawn and applied to your tax account each quarter*** 
                                    ***No more dates to remember *** Save on postage*** 
                                                                    
                                    City of Lapeer Annual Authorization Form  
Tax Year_______               L-1040ES-ACH/L-1120ES-ACH/L-1065ES-ACH   
                              Electronic Estimated Income Tax Payment Authorization 
 
To have your estimated taxes automatically withdrawn from your account each quarter, please fill out this form.  The estimated 
payments will be withdrawn according to the due dates published. 
 
Taxpayer’s Name                                                                 Taxpayer’s Account Number 

Bank Routing Number                 Bank Account Number                                                    Bank Account Type 
                                                                                                            Checking    Saving 
                                                         Payment Amount              Round cents up to the  
First Quarter Payment Due April 30                                              .00      next dollar.       
                                                         Payment Amount              Round cents up to the  
Second Quarter Payment Due June 30                                              .00      next dollar.       
                                                         Payment Amount              Round cents up to the  
Third Quarter Payment Due September 30                                          .00      next dollar.       
                                                         Payment Amount              Round cents up to the  
Fourth Quarter Payment Due January 31                                           .00      next dollar.       
 
Signature of Taxpayer Authorizing Withdrawal From Listed Bank Account:  X______________________________________________ 
 
Please send this form to the City of Lapeer, Income Tax Department, 576 Liberty Park, Lapeer, MI  48446