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IMPORTANT INFORMATION FOR ALL INCOME TAX FILERS
TAX CUTS AND JOBS ACT CHANGES
The Tax Cuts and Jobs Act enacted at the federal level AMENDED RETURNS
has resulted in changes to the calculation of Lapeer income tax Amended returns should be filed on the applicable L-1040 form
as follows: and clearly marked AMENDED on the top margin. All
--The moving expense deduction has been suspended, supporting schedules should accompany filing with an
except for certain Armed Forces members. See the federal explanation for each change. Tax paid or refunds received from
instructions to see if you qualify for the deduction. the original return should be noted to the left of the box on line
--The alimony payments will not be deductible for the 23. Tax paid should be added and refunds received should be
spouse who makes alimony payments and they will not be subtracted from other payments with the total entered on line
included in the income of the receiving spouse under divorce or 23.
separation instruments executed after December 31, 2018. If a change on your federal return affects your Lapeer taxable
These forms and instructions were prepared prior to the income, you must file an amended Lapeer return within 90
issuance of final 2022 federal forms and schedules. They days of the change and Include payment of any tax due.
include references to federal forms and schedules that were
still in draft form at the time of publication. Please contact the TAXABLE INCOME OF A RESIDENT
Lapeer Income Tax Department at (810)667-7155 if you have Lapeer residents are required to report the same kinds of
any questions regarding what federal forms need to be taxable income on their city return they report on their federal
attached. return excluding S-corporation flow through income.
WHO MUST FILE A RETURN TAXABLE INCOME OF A NONRESIDENT
-Every person, partnership, fiduciary, association, corporation or The following income is subject to Lapeer tax for a nonresident:
other entity that is domiciled, employed or doing business in the A. Salaries, wages, bonuses, commissions, fees, tips, incentive
City of Lapeer at any time during 2022 must file a return by May payments, severance pay, vacation pay and sick pay received
1, 2023. for work done or services performed in Lapeer.
-Every nonresident individual whose gross taxable income B. Net profits from the operation of a business or profession
earned in Lapeer was $600.00 or more. If you do not meet the attributable to business activity conducted in Lapeer, whether
requirements for filing but Lapeer tax was withheld or estimated or not such business is located in Lapeer.
tax was paid, you must file to receive a refund. C. Net profits from the rental of real or tangible personal
Every resident L-1040 Lapeer Income tax return must have property located in Lapeer.
Federal Form 1040 pages 1 and 2 and required schedules D. Gain from the sale or exchange of real or tangible personal
attached. property located in Lapeer.
E. Premature distribution from an IRA or ROTH IRA (where a
MARRIED PERSONS-JOINT/SEPARATE RETURNS deduction was claimed on a current or previous year's Lapeer
Married persons may file either a joint return or separate income tax return) or a pension plan.
returns. A joint return may be filed when only one spouse has
Lapeer income. TAX EXEMPT INCOME
Tax exempt income includes:
DECEASED TAXPAYERS A. Gifts, inheritances and bequests.
A return for a taxpayer that died during the taxable year should B. Social security, pensions and annuities (including disability
be filed on the same basis as he would have filed if he had pensions) and Individual Retirement Account distributions
lived. If a refund is due on the return and the check is to be received after reaching age 59 ½.
made payable to persons other than the surviving spouse, a C. Proceeds of insurance where the taxpayer paid policy
letter of explanation should be attached. premiums. (Payments from a health and accident policy paid
for by employer are taxable to the same extent as provided by
ESTIMATED TAX PAYMENTS FOR YEAR 2023 the Internal Revenue Code).
Estimated tax payments are REQUIRED if your 2022 Lapeer D. Unemployment compensation, supplemental
income is more than $10,000 after exemptions ($100 in tax) unemployment benefits and welfare relief payments.
and your employer does not withhold Lapeer City Income Tax. E. Worker's compensation or similar payments for death, injury
A Declaration of Estimated Income Tax (Form L-1040ES) or illness arising in the course of an employee's job.
MUST be filed by May 1, 2023 and one-fourth (1/4) of the F. Interest from obligations of the United States, the states or
estimated tax due for 2023 must be paid with the declaration. subordinate units of government of the states and gains or
Failure to make required estimated tax payments or losses on the sales of obligations of the United States.
underpayment of estimated tax will result in assessment of G. Military pay of members of the armed forces of the United
penalty and interest for the late payment of the tax. Additional States, including Reserve and National Guard pay.
estimate payment instructions and vouchers are available
elsewhere in this booklet. ASSISTANCE
If you need forms or assistance, e-mail
EXTENSION OF TIME TO FILE incometax@ci.lapeer.mi.us or call (810) 667-7155. We would
The due date of this return may be extended for a period up to be happy to prepare your Lapeer Income Tax Return free of
six months. Application for a Lapeer extension must be charge.
made and any tentative tax due must be paid by May 1, Income tax forms, instructions and additional data are available
2023. Applications for extensions are available online at on the City's website at www.ci.lapeer.mi.us.
http://www.ci.lapeer.mi.us/forms/income_tax.php
Applying for a Federal extension does not satisfy the NOTICE
requirement to file a Lapeer extension. Filing an extension These instructions are interpretations of the Lapeer Income
with payment is not substitute for making estimated tax Tax Ordinance. The Ordinance will prevail in any disagreement
payments. between forms or instructions and the Ordinance.
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