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CITY OF MUSKEGON
2021 DECLARATION OF ESTIMATED INCOME TAX FORM M-1040ES
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FOR INDIVIDUALS, CORPORATIONS AND PARTNERSHIPS INSTRUCTIONS
FOR DECLARATION OF ESTIMATED INCOME TAX
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WHO MUST FILE A DECLARATION OF ESTIMATED INCOME TAX:
A. INDIVIDUALS AND UNINCORPORATED BUSINESSES: Every resident or non-resident who expects taxable income from which the Muskegon Income Tax will not be withheld must le a
Declaration of Estimated Income Tax. A Declaration is not required if the estimated tax, Line 7 of the Worksheet for Declaration of Estimated Income Tax, is One Hundred Dollars ($100) or
GLUE less. A husband and wife should le a joint Declaration if they expect to le a joint tax return. File the estimate under the same Social Security Number used when ling the annual return, Form GLUE
M-1040.
B. CORPORATIONS: Every corporation subject to tax on all or part of its net pro ts must le a Declaration of Estimated Income Tax. A Declaration is not required from a corporation if the
estimated tax, Line 7 if the Worksheet for Declaration of Estimated Income Tax, is Two Hundred Fifty Dollars ($250) or less.
GLUE C. PARTNERSHIPS: A partnership whose partners are subject to tax on all or part of their distributive share of net pro t must le a Declaration of Estimated Income Tax if: 1) The partnership GLUE
elects to pay the tax on behalf of the partners; and 2) the Estimated Income Tax of the partnership is more than One Hundred Dollars ($100). The names, addresses and social security num-
bers of the partners on whose behalf the Declaration is led shall be shown on an attached schedule. A partner is not required to le an individual Declaration unless the partner has other
income on which the Muskegon Income Tax is expected to exceed One Hundred Dollars ($100).
GLUE WHEN AND WHERE TO FILE DECLARATION AND PAY THE ESTIMATED TAX: GLUE
A. CALENDAR YEAR TAXPAYERS:
1. FILING: The Declaration for 2021 must be led on or before April 30, 2021.
2. PAYMENT: The estimated tax may be paid in full with the Declaration or it may be paid in four (4) equal installments which are due on or before April 30, 2021, June 30, 2021,
GLUE September 30, 2021 and February 1, 2022 GLUE
B. FISCAL YEAR TAXPAYERS:
1. FILING: The Declaration for 2021 must be led on or before the last day of the fourth month after the beginning of the scal period in 2021
2. PAYMENT: The estimated tax may be paid in full with the Declaration or paid in four equal installments on or before the last of the fourth, sixth, ninth and thirteenth months after the
GLUE beginning of the scal year. The rst installment must accompany the Declaration. GLUE
INCOME SUBJECT TO MUSKEGON INCOME TAX:
A. RESIDENTS: All salaries, wages, bonuses, commissions and other compensation, net pro t from a business or profession, net rental income, capital gains less capital losses, dividend
GLUE income, interest income, income from estates and trusts, and other income. GLUE
B. NON-RESIDENTS: Salaries, wages bonuses, commissions and other compensation, for services rendered or work performed in Muskegon; Net rental income from property located in
Muskegon; Net pro ts from a business, profession or other activity to the extent that it is from work done, services rendered or activity conducted in Muskegon, Capital gains less capital losses
from the sale of real or tangible personal property located in Muskegon. The ordinance and regulations should be reviewed if you have any questions concerning the allocation of income earned
GLUE in Muskegon. GLUE
AUTOMATIC ELECTRONIC PAYMENTS: You can now have your estimated payments automatically withdrawn from your checking or savings account for the entire year by lling out the
M1040ES-ACH form. Also, you can authorize single ACH payments electronically by lling out each M-1040ES voucher.
INDIVIDUALS: File your declaration and quarterly payments using the same Social Security Number used when ling your annual return. Form M-1040.
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CORPORATIONS AND PARTNERSHIP: File their declaration and quarterly payments under their Federal Employer Identi cation Number.
INSTRUCTIONS CONTINUE ON BACK PAGE
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