- 2 -
|
PART Ill -EXPLANATION OF CHANGES
Instructions for City of Pontiac Form P-1040X
Amended Individual Return
USE OF FORM P-1040X
Fonn P-l040X can only be filed after you have filed your original return. It is designed to expedite processing and should be used to
correct an individual tax return filed for any year.
ATTACHMENTS TO THE RETURN
If any of the schedules as originally filed on your individual tax return require adjustments, you should attach a copy of the schedule, with
the corrected figures only, to support the change. Enter the word "amended" and your name, address and social security number on all
attached sheets or schedules.
Forexample, aifSchedule L was attachedto the original return and the changes involve amountsreportedontheSchedule L, a revised
Schedule L should be attached to the amendedreturn; or, ifSchedule L was erroneously notfiledwiththeoriginal return, attach a completed
Schedule L to the amended return.
If only part of a schedule is to be amended, it is only necessary to fill in that portion of the schedule which is applicable.
If you are correcting wages, withholding tax credit. or other employee compensation, ATIACH COPY B OF ANY ADDmONAL OR
CORRECI'ED FORMS PW-2 OR W-2 received since your original return was filed.
INSTRUCTIONS FOR FILLING IN PART I OF FORM P-1040X
Column "A" - Entries in this column are the amounts shown on your original return or as later corrected and closed on the basis of an
examination of your original return.
Column "B" - Entries are the increases or decreases in the figures reported in Column A. No entty should be reported in Column B if
Column A is unchanged. All entries in Column B must be explained in Part ill.
Column "C" -Entries reported in this column are the corrected totals after taking into account increases or decreases in Column B. If
there is no change, enter the same amount as shown in Column A.
Line 1 - The entty on this line is the amount of income after deducting exemptions on which the tax was computed. If your return has
already been audited, enter the corrected figure for the above-mentioned applicable line.
Line 2 - This line should report your City of Pontiac tax. The City of Pontiac Income Tax became effective on Januai}' 1, 1968. The
resident rate is 1% and the non-resident rate is WYo.
Line 3 - Enter your total Pontiac Tax withheld. If you are reporting a change in your Pontiac withholding tax credit. attach Copy B of
anyadditional orcorrected Forms PW-2 or W-2 received since youroriginal return wasfiled.
Line 4 - Enter Credit claimed for payments made on a City of Pontiac Declaration of Estimated Tax for the year you are amending.
Line 5 - Enter other credits, if any, not reported on lines 3, 4, or 6.
Line 6 - Enter the amount actually paid with your original return. Also, include any payments made on assessments of tax for the year
you are amending.
Line 8 - Enter the amount of refund received or expected to be received from your original return. Any refund due from your original
return will be refunded separately and must be subtracted from your credits claimed on this return.
Line lO - If your tax, line 2, Column C, is greater than your credit. line 9, Column C, the balance due must be paid with this return. Make
check or money order payable to "Treasurer, City of Pontiac."
Line 11 - If you are entitled to a refund larger than that claimed on your original return, your amended return should show ONLY THE
ADDmONAL REFUND DUE. This amount will be refunded separately from that shown on your original return, as stated in
the instruction for line 8.
INSTRUCTIONS FOR FILLING IN PARTS II AND Ill OF FORM P-1040X
Partll - Complete lines 2I, and3 inall cases. Complete lines 4, 5, and6ifthenumber ofexemptions claimed onthisreturn exceeds the
number of exemptions originally claimed. Enter on lines 4, 5 and 6 only these additional exemptions.
Part III - For each change reported in Column B, enter the line reference from Part 1 and explain, in detail, the reasons for the change.
Show all computations and attach any evidence to verify the changes reported. If more space is needed, attach additional sheets.
WHERE TO FILE
Mail your return and any remittance due to:
CITYCITY TREASURERTREASURER--- CITYINCOMEOF PONTIACTAXDMSION,INCOME TAX47450DIVISION,WoodwardP.O.Avenue,Box 530,Pontiac,EatonMichiganRapids, MI48342.48827-0530.
Page2
|