CITY OF PORT HURON INCOME TAX 
Schedule L 
                                         Multiple Tax Rate Schedule 
To Form PH-1040                                                                                            TAX YEAR: 
(Revised 10/22)                       This is not a tax return - Attach this schedule to your Form PH-1040 
Names as shown on Form PH-1040                                                                                          Your social security number 

City of Port Huron resident from                    ,            to                                  ,     Attach a list if more than one time period. 

COMPUTING TAXABLE INCOME                                                                                   COLUMN  I    COLUMN  II 

                                                                                                           All Income   Income Earned 
1. Wages, salaries, tips, etc.                                                                          Earned While    In the City 
                                                                        Dates employed:                 a City Resident While a Nonresident 
Employer Name                      Actual work location                 From To 

2. Interest income
3. Dividend income
4. Business income or (loss) - Attach federal Schedule C
5. Capital gain or (loss)
6. Supplemental income or (loss) - Attach federal Schedule E
7. Other income
8. Adjustments - Attach explanation and support
9. Total income or loss in each column - add lines 1 through 8                                       ' 
10. Losses transferred between columns - if line 9 shows a loss in either column, see the instructions
11. Net income in each column - line 9 less line 10                                                  ' 
12. Exemption credit - number            X $600.00 (from page 1 of Form PH-1040) 
13. Taxable income while a resident - line 11 minus line 12 (if line 12 exceeds line 11, enter zero) '
14. If line 12 exceeds the amount of resident income, enter the unused portion of your exemption credit
15. Taxable income while a nonresident - line 11 minus line 14 (if line 14 exceeds line 11, enter zero)               ' 

COMPUTING THE AMOUNT OF TAX 

16. Amount of tax on your income while a resident - multiply line 13 by 1% (.01)                                      ' 
17. Amount of tax on your income while a nonresident - multiply line 15 by 1/2 of 1% (.005)                           ' 
18. Total Port Huron income tax - add lines 16 and 17. Enter here and on line 12 of Form PH-1040                      ' 

                  This is not a tax return - you must attach this schedule to your individual return, Form PH-1040 

                                   SEE THE INSTRUCTIONS ON THE REVERSE SIDE 

                             INSTRUCTIONS FOR SCHEDULE L 
GENERAL INFORMATION                                          Capital gain or loss (line 5) - Enter any capital gains or 
The City of Port Huron's income tax ordinance imposes        losses on this line. Your residency status on the date of 
differing tax rates for residents (1%) and nonresidents (½   the sale or exchange will decide how we tax it. Compute 
of 1%). Certain types of income are taxable if earned by     gains and losses using the instructions provided with 
a resident and are not taxable if earned by a nonresident.   Form PH-1040. 
Schedule L provides a means to figure out your tax 
liability if you had income subject to tax as a resident and Supplemental income or loss (line 6) - All rental 
as a nonresident.                                            income earned while a resident is subject to tax, no 
                                                             matter the location of the property. Rental income 
Read the instructions for Form PH-1040 before you            received by a nonresident is subject to tax if the rental 
complete Schedule L. The instructions will explain what      property is located in the City of Port Huron. 
income is taxable while a resident and as a nonresident. 
                                                             Losses transferred between columns (line 10) - When 
Be sure to attach all federal schedules requested in the 
                                                             a loss exists on line 9 in either column, use this line to 
instructions. 
                                                             subtract the loss from the other column. 

COMPUTING TAXABLE INCOME                                     Exemption credit (lines 12 and 14) - The amount 
If you received income from the same source, both as a       allowed for exemptions is first applied against resident 
resident and as a nonresident, you must prorate the          income. If your exemption credit exceeds your resident 
income. Prorate the income based on how much time            income, apply the excess credit to your nonresident 
that you were a resident and a nonresident in relation to    income. 
when you earned the income. 
                                                             COMPUTING THE TAX 
Example: You earned $10,000 working in the city for          The tax rate for residents is 1% (.01). The tax rate for 
Employer A.  You worked for Employer A from February         nonresidents is 1/2 of 1% (.005).  Compute the tax on 
1, to November 30 (10 months). You were a city resident      each portion of your income. Transfer the amount shown 
from January 1, to May 31 (5 months). Your wages would       on line 18 of Schedule L to line 12, of Form  PH-1040. 
be taxable as follows: 
                                                             COMPLETION OF FORM PH-1040 
$4,000 as a city resident                                    Schedule L is not a return itself. Attach Schedule L to 
                                                             your City of Port Huron Individual Income Tax Return, 
4 months (Feb - May) / 10 months (Feb - Nov) = .400          Form PH-1040. 
.400 X $10,000 = $4,000 
                                                             Enter your tax on line 12 of Form PH-1040. Follow the 
$6,000 as a nonresident                                      instructions for Form PH-1040 to complete the remaining 
                                                             sections of the return. Leave lines 1 through 11 of Form 
6 months (Jun - Nov) / 10 months (Feb - Nov) =  .600         PH-1040 blank. Be sure to sign the return and attach  
.600 X $10,000 = $6,000                                      your W-2's in the designated area. 

In the example above, if you worked outside of the city      ASSISTANCE 
only the amount you earned as a resident ($4,000) would      If you have any questions about this schedule or the City 
be taxable.                                                  of Port Huron income tax call (810) 984-9741, email 
                                                             incometax@porthuron.org, or send requests by mail to: 
Wages, salaries, tips, etc. (line 1) - All amounts earned    Income Tax Division 
by City residents are taxable (including salary, wages,      100 McMorran Boulevard 
bonuses, tips, commissions and other compensation).          Port Huron, Michigan 48060 
The work location of a resident does not matter. We tax      If you wish to visit our office, we are in Room 112 of the 
nonresidents on amounts earned for work done or              Municipal Office Center at the preceding address. Our 
services rendered in the City. Make a separate               normal office hours are Monday through Friday 8:00 a.m. 
computation for each W-2 you received. If only part of       to 4:30 p.m.. 
your nonresident wages were earned in the City, please 
furnish the information requested in Schedule A of Form 
PH-1040.