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  2020  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 2020 must file a return by April   payments, severance pay, vacation pay and sick pay received 
30, 2021.                                                            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 2021                                 the Internal Revenue Code). 
Estimated tax payments are REQUIRED if  your 2020 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  April 30,  2021  and one-fourth (1/4) of  the      F. Interest from obligations of the United States, the states or 
estimated tax due for 2021 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 April 30,             Income tax forms, instructions and additional data are available 
2021.  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.