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L-1040 RESIDENT INSTRUCTIONS B. The portion of any gains attributable to the time period before January
DOCUMENTATION REQUIREMENTS 1, 1967 on any sales or exchanges of property purchased prior to that
Copies of all Federal schedule(s) and other requested date.
documentation supporting income, losses and deductions must be C. Capital loss carryovers that originated in a year the taxpayer was not a
attached to your return. resident of the City are not deductible.
Failure to attach schedules and documentation or attaching
incomplete schedules and documentation will result in
deductions being disallowed or delay the processing of your LINE 8 – RENTAL REAL ESTATE, ROYALTIES, ESTATES,
return. TRUSTS, PARTNERSHIPS, ETC.
--On Page 2, line 30a enter all rental real estate and royalty income (or
LINE 1-EXEMPTIONS loss) included on your Federal Form 1040 Schedule 1 line 17 and
All individuals filing a Lapeer income tax return are allowed one received while a resident of Lapeer. Attach copies of Federal
personal exemption even if they are eligible to be claimed as a Schedule E page 1 and Federal Form 8582.
dependent on another filer’s return. On a joint return both individuals --Page 2, line 30b report your share of the partnership, trust, estate, etc.
are allowed one personal exemption. income (or loss) received while a resident of Lapeer. Enter only your
An individual who is 65 years of age or older may claim one share of ordinary income. Your share of interest, dividends, gains or
additional personal exemption. On a joint return, the taxpayer and/or losses, etc., are treated as belonging to you as an individual and should
the spouse, if they qualify, may claim an additional exemption for be reported accordingly. Attach copies of Federal Schedule E page 2,
being 65 years of age or older. Federal Form K-1 (1065) and Federal Form 8582.
Individuals who are legally blind may claim one additional personal Income from an estate or trust is taxable to a Lapeer resident and must
exemption. On a joint return, the taxpayer and/or the spouse, if they be included in the amount reported on page 1, line 8 regardless of the
qualify, may claim an additional exemption for being blind. location of the estate or trust, or the location of property it may own.
Individuals who are disabled (paraplegic, quadriplegic or hemiplegic, --Page 2, line 30c report all Subchapter S corporation distributions
or who is a totally or permanently disabled person) may claim one received while a resident of Lapeer from line 16, code D of Federal
additional personal exemption. On a joint return, the taxpayer and/or Schedule K-1. Attach copies of Federal Schedule K-1 (Form 1120S).
the spouse, if they qualify, may claim an additional exemption for Do not include gains, losses or other deductions from a Subchapter S
being disabled. corporation on this return. Subchapter S Corporation gains are not
taxable and losses are not deductible by a resident. All corporations
taxable under the City Income Tax Ordinance must file a Lapeer
LINE 2 & LINE 3- GROSS INCOME FROM EMPLOYERS Corporation income tax return.
All wages, salaries, tips, sick pay, bonuses, deferred compensation, --Add the amounts reported on page 2, lines 30a through 30c. Enter the
severance pay and other compensation earned while a resident of total on page 2, line 30d and page 1, line 8.
Lapeer are taxable regardless of where earned and must be
included in Column B, lines 2a through 2d. Use earnings from Box
1 of your W-2 NOT Box 18. Enter Lapeer income tax withheld by LINE 9 – OTHER INCOME
your employer in Column A, on line(s) 2a through 2d. Page 2, lines 31a through 31e are used to report other income including
Add columns A & B, lines 2a through 2d for wages and tax withheld, alimony received, lottery winnings, premature pension plan distributions
enter total on lines 3a and 3b. ATTACH W-2’S TO YOUR RETURN. (prior to qualifying for retirement) including distributions that are received
from qualified trusts upon termination of employment and receive
treatment as gains under the Federal Internal Revenue Code, any other
LINE 4 – INTEREST income reported on Federal Form 1099-R, and premature Individual
Enter interest from your Federal return minus interest from Retirement Account (IRA) distributions (Before age 59 ½) excluding
obligations of the United States and subordinate units of ROTH IRA conversions included in Federal adjusted gross income.
government. Interest received while a resident of Lapeer is taxable Normal distributions and pensions are not taxable. Attach a separate
regardless of where earned. schedule if more than five items are reported. Attach a copy of each
Form 1099-R.
LINE 5 – DIVIDENDS Add the amounts reported on page 2, lines 31a through 31e. Enter the
Enter dividends from your Federal return minus dividends from total on page 2, line 31f and on page 1, line 9.
obligations of the United States and subordinate units of
government. Dividends received while a resident of Lapeer are LINE 10 – TOTAL INCOME
taxable regardless of where earned. Add lines 3b through 9 and enter on line 10

LINE 6 – BUSINESS AND FARMING INCOME DEDUCTIONS:
(Complete lines 28a – 28f, page 2) IMPORTANT: The following deductions are limited to the amount
On page 2, line 28a; enter your Federal Schedule C net profit (or claimed on your Federal Form 1040 Schedule 1, except meals. The
loss). Lapeer residents are taxed on the net profits from their deductions are limited by the extent they apply to income taxable
operation of a business, a profession or farm, regardless of where it under the Lapeer Income Tax Ordinance. Part-year residents must
is located. Attach a complete copy of Federal Schedule C and/or allocate deductions the same way they allocate income.
Federal Schedule F.
Enter on line 28d the applicable portion of your net operating loss
carryover. A net operating loss (NOL) carryover may be deducted. The only deductions allowed by the Lapeer Income Tax Ordinance are as
Carryback losses are not allowed (Ord. Sec. 7(2)). Attach a follows:
schedule showing the calculation of any net operating loss carryover
deducted from line 28d. LINE 11 – INDIVIDUAL RETIREMENT ACCOUNT, KEOGH,
A SEP, SIMPLE or other qualified self-employment retirement plan SEP, OR SIMPLE RETIREMENT PLAN DEDUCTIONS
deduction must be entered on line 28e. Contributions to an Individual Retirement Account plan are deductible to
Multiply line 28a by line 28b put on line 28c. Add lines 28c and the same extent deductible under the Internal Revenue Code. Attach
subtract lines 28d and 28e. Enter the total on line 28f and on page Federal Form 1040 Schedule 1. ROTH IRA contributions are not
1, line 6. deductible.

LINE 7 – CAPITAL GAINS OR LOSSES LINE 12 – EMPLOYEE BUSINESS EXPENSES DEDUCTION
The Lapeer Income Tax Ordinance follows the Internal Revenue Employee business expenses are an allowable deduction only when
Code regarding capital gains. All capital gains received while a incurred in the performance of service for an employer and only to the
resident of Lapeer are taxable regardless of where the property is extent not reimbursed by the employer. Meal expenses are not subject to
located, with the following exceptions: the reductions and limitations of the Internal Revenue Code. Under the
A. Gains on sales of obligations of the United States and subordinate
units of government.

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Lapeer Income Tax Ordinance meals must be incurred while away PAYMENT OPTIONS
from home overnight on business to be deductible. PAY BY CHECK OR MONEY ORDER. Make the check or money
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING: order payable to the City of Lapeer, place the check or money order in
A. Expenses of transportation (but not transportation to and from front of page 1 of the tax form and mail the return with the payment to:
work). Lapeer Income Tax, 576 Liberty Park, Lapeer MI 48446. Do not send
B. Expenses of travel, meals and lodging while away from home cash for your tax payment. The tax is due at the time of filing the
overnight on business for an employer. return.
C. Expenses incurred as an "outside salesperson" away from the
employer's place of business. (This does not include driver-
salesperson whose primary duty is service and deliver). PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR
D. Expenses reimbursed under an expense account or other SAVINGS For direct electronic withdrawal, check box 27a TAX
arrangement with your employer, if the reimbursement has been DUE-DIRECT WITHDRAWAL and complete lines 27 c, d, e and f.
included in reported gross earnings. Withdrawal date must be no later than the due date of the return. If no
IMPORTANT: Business expenses claimed on line 4 of Federal date is entered, the default withdrawal date will be the date processed.
Form 2106 are not an allowable deduction on the Lapeer return IF THE DIRECT WITHDRAWAL IS REJECTED A BILL WILL BE SENT
unless the taxpayer qualifies as an outside salesperson. FOR PAYMENT WITH A $25.00 NONSUFFICIENT FUNDS FEE AND
Attach a copy of Federal Form 2106 or a list of your employee PENALTY AND INTEREST IF APPLICABLE. The tax is due at the time of
business expenses. filing the return. Direct withdrawal payments will be processed as soon as
possible after receipt of the 2022 Lapeer City Income Tax Return.
LINE 13 – MOVING EXPENSE DEDUCTION
Moving expenses for certain Armed Forces members only moving PAY WITH CREDIT/DEBIT CARD
into the City of Lapeer area are deductible to the same extent
deductible under the Internal Revenue Code. Attach a copy of Go to the Make a Payment link at www.ci.lapeer.mi.us
Federal Form 3903 or a list of moving expenses including the The service provider charges
distance in miles from where you moved.
a nominal fee for this service
LINE 14 – ALIMONY PAID DEDUCTION
Enter alimony deducted on your 2022 Federal Form Schedule 1.
CHILD SUPPORT IS NOT DEDUCTIBLE. Attach a copy of REFUND OPTIONS
Federal Form 1040 Schedule 1. CHECK. If your total payments and credits on line 23 exceed the Lapeer
tax on line 19, you have overpaid your tax. If you want your overpayment
LINE 15 – TOTAL DEDUCTIONS refunded and MAILED to you, enter the overpayment on line 25.
Add lines 11 through 14 and enter on line 15
DIRECT DEPOSIT OF REFUND
If you want your overpayment refunded via Direct Deposit enter the
LINE 16 THROUGH 19 – COMPUTING TAX overpayment on line 25, check box 27b. REFUND-DIRECT DEPOSIT
Subtract the total amount of deductions on line 15 from line 10 and then complete the routing number, account number and type of account
enter the remainder on line 16. Subtract the total amount for in line 27d, e, and f.
personal exemptions on line 17 from line 16, and enter the remainder THE CITY IS NOT RESPONSIBLE FOR A LOST REFUND IF YOU
on line 18. Multiply line 18 by 1% (.01) for residents and ½% (.005) ENTER THE WRONG ACCOUNT INFORMATION.
for nonresidents to determine the City of Lapeer income tax, and IF THE DIRECT DEPOSIT IS REJECTED, A CHECK WILL BE SENT
enter the tax amount on line 19. INSTEAD.

LINE 20 THROUGH 23 – PAYMENTS/CREDITS CREDIT FORWARD TO NEXT YEAR ESTIMATED TAX
On line 20 enter the amount of Lapeer Tax withheld as shown on If you want your overpayment held by the City and credited to next year's
your 2022 W-2 from line 3a. The City copy of your 2022 W-2 estimated tax, enter the overpayment on line 26.
clearly showing the locality as Lapeer (LPR) and the amount of
tax withheld in box 19 must be submitted with your return THIRD PARY DESIGNEE
before credit can be allowed for Lapeer tax withheld. If you want to allow a friend, family member or any other person you
On line 21 enter the total of the following: 2022 City of Lapeer choose to discuss your 2022 tax return with the Income Tax Department,
Estimated Tax paid, (see General Instructions-Estimated Tax give the Department any information missing from your return, receive
Payments for Year 2023) the tax paid with an extension and the prior copies of notices and/or respond to notices about math errors, offsets
year credit forward. and return preparation, check the “Yes” box in the signature area. Enter
A Lapeer resident that pays city income tax in another city may claim the designee’s name and phone number. To designate the preparer who
a credit for the net amount paid to the other city on income that is signed your return, enter ”Preparer” in the space for designee’s name.
taxable by both cities. Enter on line 22 the credit for income taxes
paid to the other city. This credit may not exceed the tax that a
nonresident of Lapeer would pay on the same income earned in
Lapeer. Report only the amount you actually paid to another city, not
the amount withheld. You must attach a copy of the city income
tax return you filed with the other city to receive this credit.
Also enter on line 22 all City of Lapeer income tax paid in your behalf
by a partnership. Clearly indicate to the left of the credit that it was
paid by a partnership.
Add lines 20 through 22 and enter on line 23.

LINE 24 THROUGH 26 – TAX DUE OR REFUND
After computing the Lapeer income tax and deducting payments and
credits, if the balance due is one dollar ($1.00) or more, it must be
entered on line 24 and paid when filing this return. Make check or
money order payable to CITY OF LAPEER, and mail with this return
to: LAPEER INCOME TAX DEPARTMENT, 576 LIBERTY PARK,
LAPEER MI, 48446.

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