L-1040 NONRESIDENT INSTRUCTIONS                                              LINE 7 – CAPITAL GAINS OR LOSSES 
DOCUMENTATION REQUIREMENTS                                                   Enter on line 7 the gain/loss from the sale or exchange of real or tangible 
Copies of all  Federal schedule(s) and other requested                       personal property located in the City of Lapeer.  
documentation supporting  income, losses and deductions must be              The Lapeer Income Tax Ordinance follows the Internal Revenue Code in 
attached to your return.                                                     its treatment of capital gains.   
Failure to attach schedules and documentation or attaching                   A. All capital gains attributable to the time period after January 1, 1967, 
incomplete schedules and  documentation will result  in                      from the sale or exchange of real or tangible personal property located 
deductions  being  disallowed  or  delay  the  processing  of  your          within the city are fully taxable on this return.  
return.                                                                      B. Gains on sales of obligations of the United States and  subordinate 
                                                                             units of government are not taxable. 
LINE 1-EXEMPTIONS                                                            C. Capital loss carryovers that originated in a year the taxpayer was not a 
All individuals  filing a Lapeer income tax return are allowed one           resident of the City are not deductible. 
personal exemption even  if they are eligible  to be claimed as  a           Enter on line 7 net profit or loss from sale or exchange of real or tangible 
dependent on another filer’s return.  On a joint return both individuals     personal property located  in Lapeer.    Attach a copy of Schedule D 
are allowed one personal exemption.                                          and/or Form 4797 from your Federal income tax return.  
An individual who is 65  years  of age or older  may claim  one               
additional personal exemption.  On a joint return, the taxpayer and/or       LINE 8 – RENTAL REAL ESTATE, ROYALTIES, 
the spouse,  if  they qualify, may  claim an additional exemption  for       PARTNERSHIPS, ESTATES, TRUSTS, ETC. 
being 65 years of age or older.                                              Report your rental real estate and royalty income (or loss) from activities 
Individuals who are legally blind may claim one additional personal          in Lapeer.  Attach copies of Federal Schedule E, Federal Form 8582 
exemption.  On a joint return, the taxpayer and/or the spouse, if they       and 1065 K-1. 
qualify, may claim an additional exemption for being blind.                  Partnerships engaged in business activity in the city are required to file 
Individuals who are disabled (paraplegic, quadriplegic or hemiplegic,        Lapeer partnership returns (L-1065).  Report only  your share of the 
or  who  is  totally  or  permanently  disabled  person)  may  claim  one    partnership income (or loss) on line  8.   A partner is not allowed to 
additional personal exemption.  On a joint return, the taxpayer and/or       apportion income distributed by a partnership.   All apportionment of 
the spouse,  if  they qualify, may  claim an additional exemption  for       distributed income must be  made on  the Lapeer partnership return (L-
being disabled.                                                              1065).  Your  shares of qualifying dividends, gains, etc., are  treated as 
                                                                             belonging to you as an individual. 
LINE 2 & LINE 3- GROSS INCOME FROM EMPLOYERS                                 Do not include on this return any gains, losses or other deductions from a 
Follow instruction (A) below if you performed all (100%) of  your            Subchapter  S  corporation.    All  corporations  taxable  under  the  Lapeer 
services in Lapeer.  Use instruction (B) below if you performed part         Income Tax Ordinance must file a corporate Lapeer income tax return. 
of your services in Lapeer.  Use earnings from Box 1 of your W-2 not         When an estate or trust has taxable income in the city, the estate or trust 
Box 18.                                                                      must file an L-1041 Lapeer Fiduciary return and pay tax on distributions 
A.  Nonresidents who worked 100% of their time in Lapeer: enter the          to nonresidents and on undistributed taxable income. 
full amount of wages recorded in box 1 on your W-2 statement.                 
B.  Nonresidents who performed only part of their services in Lapeer:        LINE 9 – OTHER INCOME 
Compute the amount to be entered on Page 1 lines 2a-2d Column B,             Page 2, lines 31a through 31e report premature distributions (before age 
by using the WAGE ALLOCATION section on page 2, lines 27a-27f.               59 1/2) from an IRA when a deduction has been taken on a current or 
Use a separate column for each employer.  "Days or hours worked"             previous year’s Lapeer income tax return and/or premature distributions 
on lines 27b and 27c, refers only  to the actual number of days  or          from a pension plan.    If you  have completed  WAGE ALLOCATION 
hours you were on the job.  You are not on the job when there is a           SCHEDULE on Line 27.  apply  the  percentage to  your total  distribution 
holiday, when you are sick, or on vacation.                                  and enter the taxable portion of  the distribution line 31, Other Income. 
                                                                             Attach a copy of each Form 1099-R. 
LINE 4 – INTEREST                                                            Add the amounts reported on page 2, lines 31a through 31e.  Enter the 
Not taxable to nonresidents.                                                 total on page 2, line 31f and on page 1, line 9. 
                                                                              
LINE 5 – DIVIDENDS                                                           LINE 10 – TOTAL INCOME 
Not taxable to nonresidents.                                                 Add lines 3 through 9 and enter on line 10 
                                                                              
LINE 6 – BUSINESS AND FARMING INCOME                                         DEDUCTIONS: 
(Complete lines 28a – 28f, page 2)                                           IMPORTANT:  The  following deductions (Line 11 through  Line 14) 
                                                                             are limited by the extent they apply to income earned in the City of 
If  your  schedule C business is operated entirely within  the City of       Lapeer.   
Lapeer, enter your Schedule C income/loss on line 28c. Enter your             
net  operating loss  carryover,  if  applicable,  on  line  28d.  Enter  you The only deductions allowed by the Lapeer Income Tax Ordinance are as 
SEP, Simple or other  self-employment retirement plan  contribution          follows: 
(attach Federal From 1040 Schedule 1), if applicable,  on line  28e.          
Subtract line 28d and 28e  from 28c and enter on line 28f.  The 
Federal  rules  concerning  passive  losses  are  applicable  to  losses     LINE 11 – INDIVIDUAL RETIREMENT ACCOUNT PLAN 
deducted on this return.                                                     DEDUCTIONS 
A net operating loss (NOL) carryover may be deducted.  Carryback             Contributions to an Individual Retirement Account Plan are deductible to 
losses are not allowed (Ord. Sec. 7(2)).                                     the same extent deductible under the Internal Revenue Code. ROTH IRA 
If you have business activity both in and outside of the City of Lapeer      contributions  are  not  deductible.  If  your  earned  income  on  which  the 
enter the Schedule C net income on line 28a, compute the Business            Federal IRA deduction is based is earned both in and out of Lapeer, you 
Allocation Percentage, lines 29a through 29g, page 2 and enter the           must apportion your IRA deduction regardless of whether the income is 
percentage on line 28b. Enter you  SEP, Simple or other  self-               from  a  single employer  or  multiple employers.  Attach  Federal Form 
employment retirement plan contribution (attach Federal From 1040            1040 Schedule 1.  A SEP retirement plan deduction must be entered on 
Schedule 1), if applicable, on line 28e. Multiply line 28a by line 28b       line 28e of Business and Farming Income.  
put on line 28c.  Add lines 28c and subtract lines 28d and 28e.  Enter        
the total on line 28f and on page 1, line 6.                                 LINE 12 – EMPLOYEE BUSINESS EXPENSES DEDUCTION 
If your schedule C business is operated entirely outside of the City of      Employee business expenses are allowed only  when incurred in the 
Lapeer, do not enter an amount on line 6.                                    performance of service for your employer and only to the extent not paid 
If  you have  more than one  Schedule C business in  the City  of            or reimbursed  by the employer  and  only to the  extent they apply  to 
Lapeer, attach worksheets  following the guidelines above for each           income earned  in Lapeer.   Meal expenses are  not  subject  to the 
one.                                                                         reductions and limitations of  the Internal Revenue Code.  Under the 
 

Lapeer Income Tax Ordinance meals must be incurred while away              PAY BY CHECK OR MONEY ORDER.      Make the check or money 
from home overnight on business to be deductible.                          order payable to the City of Lapeer, place the check or money order in 
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:                            front of page 1 of the tax form and mail the return with the payment to: 
A.  Expenses  of  transportation  (but  not  transportation  to  and  from Lapeer Income Tax Dept, 576 Liberty Park, Lapeer MI  48446. Do not 
work).                                                                     send cash for your tax payment. The tax is due at the time of filing the 
B.  Expenses  of  travel,  meals  and  lodging  while  away  from  home    return. 
overnight on business for an employer.                                      
C.  Expenses incurred  as  an  "outside  salesperson" away  from  the      PAY BY ELECTRONIC WITHDRAWAL FROM CHECKING OR 
employer's place of business.   This does not  include driver-                      Check  box 27a.  TAX DUE-DIRECT WITHDRAWAL.  
salesperson whose primary duty is service and delivery.                    SAVINGS 
D. Expenses reimbursed under an expense account or other                   Complete 27c. Electronic fund withdrawal effective date.  Enter Routing 
arrangement with your employer, if  the reimbursement has been             Number (must be 9 digits) on 27e. and account number on 27f.  Check 
included in reported gross earnings.                                       Account type box on 27d.  See the diagram below for location of Routing 
IMPORTANT: Business expenses claimed on  line 4  of  Federal               and Acct  #’s.   IF THE DIRECT  WITHDRAWAL IS REJECTED  A BILL 
Form 2106 are not an allowable deduction on the Lapeer return              WILL  BE SENT FOR PAYMENT WITH  A $25.00 NONSUFFICIENT 
                                                                           FUNDS FEE AND PENALTY AND INTEREST IF APPLICABLE. The tax 
unless the taxpayer qualifies as an outside salesperson.                   is due at the time of filing the return. Direct withdrawal payments will be 
Attach a copy  of  Federal Form 2106 or a  detailed  list of your          processed as soon as possible after receipt of the payment voucher. 
employee business expenses. 
                                                                            
LINE 13 – MOVING EXPENSE DEDUCTION                                         PAY WITH CREDIT/DEBIT CARD 
                                                                            
Moving expenses for  certain  Armed Forces members only  moving 
into  the City of  Lapeer  area  are deductible  to the same extent         Go to the Make a Payment link at www.ci.lapeer.mi.us 
deductible  under  the  Internal  Revenue  Code.    Attach  a  copy  of                           The service provider charges 
federal Form  3903  or a  list of  moving expenses including the                                   a nominal fee for this service 
distance in miles from where you moved.                                     
 
                                                                           REFUND OPTIONS 
LINE 14 – ALIMONY PAID DEDUCTION                                                   . If your total payments and credits on line 23 exceed the Lapeer 
                                                                           CHECK
Alimony,  separate  maintenance payments and principal sums                tax on line 19, you have overpaid your tax.  If you want your overpayment 
payable in installments (to the extent includable in the spouse's or       refunded and MAILED to you, enter the overpayment on line 25. 
former spouse's adjusted gross income under  the  Federal Internal          
Revenue Code) and deducted  on your  2022  Federal return are              DIRECT DEPOSIT OF REFUND  
deductible.    CHILD  SUPPORT  IS  NOT  DEDUCTIBLE.          Attach  a     If you want your overpayment refunded via Direct Deposit enter the 
copy of  Federal  Form 1040 Schedule 1.            These amounts are       overpayment on line 25 and check box 27b. REFUND-DIRECT DEPOSIT  
subject to adjustment before they may be deducted on this return.          then complete the routing number, account number and type of account 
The alimony adjustment is computed as follows:                             in line 27d, e, and f. 
          Lapeer Income (line 16, page 1)                                  THE CITY IS NOT RESPONSIBLE FOR  A LOST REFUND  IF YOU 
          (Without alimony deduction)____ X Alimony Paid                   ENTER THE WRONG ACCOUNT INFORMATION. 
          Federal Adjusted Gross Income                                    IF THE DIRECT  DEPOSIT IS  REJECTED,  A  CHECK WILL BE SENT 
          (Without alimony deduction)                                      INSTEAD. 
                                                                            
LINE 15 – TOTAL DEDUCTIONS                                                 CREDIT  FORWARD  TO  NEXT  YEAR  ESTIMATED  TAX  if  you 
Add lines 11 through 14 and enter on line 15                               want  your overpayment held by the City and  credited  to  next year's 
                                                                           estimated tax, enter the overpayment on line 26.   
LINE 16 THROUGH 19 – COMPUTING TAX                                          
Subtract the total amount of deductions on line 15 from line 10 and        THIRD PARY DESIGNEE 
enter the remainder on line 16.  Subtract the total amount  for            If you  want to allow a  friend,  family member or any other person you 
personal exemptions on line 17 from line 16, and enter the remainder       choose to discuss your 2022 tax return with the Income Tax Department, 
on line 18.   Multiply line 18 by ½% (.005) for  nonresidents to           give the Department any information missing from your return, receive 
determine the City of Lapeer income tax, and enter the tax amount          copies of notices and/or respond to notices about  math errors, offsets 
on line 19.                                                                and return preparation, check the “Yes” box in the signature area.  Enter 
                                                                           the designee’s name and phone number. To designate the preparer who 
LINE 20 THROUGH 23 – PAYMENTS/CREDITS                                      signed your return, enter ”Preparer” in the space for designee’s name.  
On line 20 enter  the amount of  Lapeer Tax withheld as shown on            
your 2022 W-2 statements(s) from line 3a.    The City copy of your 
2022 W-2 clearly showing the locality as Lapeer (MILPR) and the 
amount of tax withheld in box 19 must be submitted with your 
return before credit can be allowed for Lapeer tax withheld. 
On line 21 enter  the total of  the following:  2022  City of Lapeer 
Estimated  Tax  paid  (see  General  Instructions-Estimated  Tax 
Payments for  Year  2023), the tax paid with an extension and  the 
prior year credit forward. 
On line 22 enter any City of Lapeer income tax paid on 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. 
 
PAYMENT OPTIONS