CITY OF LAPEER INCOME TAX
                       SCHEDULE P - PART YEAR RESIDENT CALCULATION

                                                                                      TAX YEAR ___________

FOR THE COMPUTATION OF LAPEER INCOME TAX OF A PART-YEAR RESIDENT SUBJECT TO LAPEER INCOME TAX AS A 
                                                                   RESIDENT AND NONRESIDENT
                       SCHEDULE P MUST BE ATTACHED TO LAPEER INCOME TAX RETURN FORM L-1040

1a. TAXPAYER'S FIRST NAME , MIDDLE INITIAL, AND LAST NAME                                                                        1b. YOUR SOCIAL SECURITY NUMBER

1c. IF JOINT RETURN, SPOUSE'S FIRST NAME, MIDDLE INITIAL, AND LAST NAME                                                          1d. SPOUSE'S SOCIAL SECURITY NUMBER

1e. LAPEER RESIDENT    FROM                                                        TO               1f. FORMER ADDRESS

INCOME
2.  Wages, tips and other compensation (deferred compensation, sick pay, etc).                                                   COLUMN 1       COLUMN 2
    Indicate husband's wages by placing an "H" in the brackets in front of the employer's name.                       LAPEER     ALL INCOME     LAPEER
    Indicate wife's wages by placing an "W" in the brackets in front of the employer's name.                          INCOME TAX WHILE A LAPEER INCOME WHILE A
    EMPLOYER'S NAME                                                ADDRESS OF ACTUAL WORK STATION                     WITHHELD   RESIDENT       NONRESIDENT
2a. (       )                                                                                         2a.
2b. (       )                                                                                         2b.
2c. (       )                                                                                         2c.
2d. (       )                                                                                         2d.
2e. (       )                                                                                         2e.
2f. (       )                                                                                         2f.
2g. (       )                                                                                         2g.
3.            TOTAL COMPENSATION AND LAPEER TAX WITHHELD                                              3.
4.  Taxable interest                                                                                                         4.
5.  Ordinary dividends                                                                                                       5.
6.  Business Income.  (Attach copy of federal Schedule C.)                                                                   6.
7.  Capital gains or losses.  (attach copy of federal Schedule D.)                                                           7.
8.  Rental real estate, royalties, partnerships, trusts, etc.  (Attach copy of federal Schedule E.)                          8.
9.  Other income.  Attach statement listing type and amount.                                                                 9.
10.           TOTAL INCOME.  ADD LINES 3 THROUGH 9                                                                           10.
DEDUCTIONS
11. Individual Retirement Account.  (ATTACH PG. 1 OF FEDERAL 1040)                                                           11.
12. Employee business expenses.  (SEE INSTRUCTIONS AND ATTACH FEDERAL 2106 OR LIST)                                          12.
13. Moving expenses.  (Into City of Lapeer only)  (ATTACH FEDERAL 3903 OR LIST)                                              13.
14. Alimony paid.  DO NOT INCLUDE CHILD SUPPORT  (ATTACH COPY PAGE 1 OF FEDERAL RETURN)                                      14.
15.           TOTAL DEDUCTIONS.  ADD LINES 11 THROUGH 14                                                                     15.
16.           TOTAL INCOME AFTER DEDUCTIONS.  SUBTRACT LINE 15 FROM LINE 10                                                  16.
17. Amount for exemptions.  (Number of exemptions,  _____ times exemption amount of $600.00)                                 17.
18. Excess exemption amount.  If amount on line 17 exceeds the amount in column 1, line 16 enter the unused portion          18.
19.           Total income subject to tax as a resident.  Column 1:  Subtract line 17 from line 16                           19.
20.           Total income subject to tax as a nonresident.  Column 2:  Subtract line 18 from line 16                        20.
COMPUTATION OF TAX
21. Tax while RESIDENT:  Multiply amount on Line 19 Column 1 by 1%  (.01)                                                    21.
22. Tax while NONRESIDENT:  Multiply amount on line 20 Column 2 by 1/2 % (.005)                                              22.
23.           TOTAL TAX.   Add Column 1, line 21 and 22 and enter here and on Page 1, line 19                                23.