EXEMPTIONS

1 City of Flint 2021 FLINT. Income Tax Department INDIVIDUAL INCOME TAX. 1101 S Saginaw St Flint, Michigan 48502 FORMS AND INSTRUCTIONS. For use by individual residents, form F-1040 part-year residents and nonresidents ALL PERSONS HAVING FLINT TAXABLE INCOME IN 2021 MUST FILE A RETURN. TAX RETURNS ARE DUE APRIL 30, 2022. All Tax Returns: Flint Income Tax Dept, PO Box 529, Eaton Rapids, Ml 48827-0529. MAILING. ADDRESSES. TAX RATES. Resident: 1%. AND Nonresident: EXEMPTIONS Exemption value: $600. -------- Tax due of one dollar ($ ) or more must be paid with your return. NOTE: If you are paying $ or more with PAYMENT I your 2021 return, you may need to make estimated income tax payments for 2022. See page 2 of instructions. OF TAX DUE Make check or money order payable to: CITY OF FLINT. -------- Mail tax due return and payment to: Flint Income Tax Department, PO Box 529, Eaton Rapids, Ml 48827-0529. filing Flint accepts paper and electronically filed returns.

2 Only preparers using city-approved software can file 1. YOUR RETURN electronic returns. Tax returns are due April 30, 2022. For assistance call (810) 766-7015 or find us online: CONTACT US All forms and schedules are available on our website at Mail all tax correspondence to: City of Flint Income Tax Office, PO Box 529, Eaton Rapids, Ml 48827-0529. Failure to attach documentation or attaching incorrect or incomplete documentation will delay processing of the return or result in corrections being made to the return. 2021 FLINT form F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS. 2021 FLINT INCOME TAX RETURN form CHANGES There COMPLETING YOUR RETURN. are no significant changes in the 2021 income tax forms. NAME, ADDRESS, SOCIAL SECURITY NUMBER. WHO MUST FILE A RETURN Always write your social security number(s) on the return. Your If you had Flint taxable income greater than the total of your personal social security number must agree with the SSN on the form (s) W-2.

3 And dependency EXEMPTIONS , you must file a tax return - even if you attached to your return. did not file a federal tax return. See EXEMPTIONS Schedule for more Enter your name and, if a joint return, your spouse's name. information on your allowable EXEMPTIONS . You are required to file a If the taxpayer or spouse is deceased: attach a copy of federal form tax return and pay tax even if your employer did not withhold Flint 1310 or of the death certificate; mark (X) the box under the social tax from your paycheck. You will be required to make estimated security numbers indicating the taxpayer and/or spouse is deceased;. income tax payments if you work for an employer not withholding if form 1310 is attached, mark (X) box indicating the form is attached;. Flint tax from your 2021 wages. write "deceased" in the signature area on page 2; and enter the date ESTIMATED TAX PAYMENTS of death in the box on the right side of the signature line.

4 When your total income tax is greater than the amount of tax withheld Enter your current residence (domicile) address on the present home plus other credits by $100 or more, you may be required to make address line. If using a PO Box for mailing purposes, enter the PO. quarterly estimated tax payments. File form F-1040ES (available on the Box number on address line 2. If using an in care of address that is website) by April 30 of the tax year and pay at least one-fourth ( ) of not your legal residence (domicile), you must report your residence the estimated tax. The remaining estimated tax is due in three equal (domicile) address in the Address Schedule on page 2. payments on June 30 and September 30 of the tax year and January 31 RESIDENCY STATUS. of the following year. Adjust the remaining quarterly payments if your Indicate your residency status by marking (X) the proper box. income increases or decreases during the year. Resident - a person whose domicile (principle residence) was in the Failure to make required estimated tax payments or underpayment City of Flint all year.

5 File as a resident if you were a resident the entire of estimated tax will result in assessment of penalty and interest. year. If you have made estimated tax payments and do not owe more tax for Nonresident - a person whose domicile (principle residence) was the year, you still must file a tax return. outside the City of Flint all year. File as a nonresident if you were a DUE DATE AND EXTENSIONS nonresident the entire year. Returns are due on or before April 30, 2022. If a due date falls on a Part-Year Resident - a person who changed their domicile (primary weekend or holiday, the due date becomes the next business day. residence) during the year from one inside Flint to one outside Flint or The due date of the annual income tax return may be extended for a vice versa. If you were a resident for only part of 2021, use form period not to exceed six months. To apply for an extension, file form F- F-1040TC to calculate the tax and attach it to the F-1040.

6 4868 , Application for Automatic Extension of Time to File an Individual Married with Different Residency Status. If you were married in Income Tax Return. Applying for a federal extension does not satisfy the 2021 and had a different residency status from that of your requirement for filing a Flint extension. Application for an extension must spouse, file separate returns or file a part-year resident return using be made and the tentative tax due must be paid (MCL ). filing form F-1040TC to compute the tax. an extension with payment is not a substitute for making estimated tax filing STATUS. payments. An extension does not extend the time for paying the tax Indicate filing status by marking (X) the proper box. If married filing due. separately, enter spouse's Social Security number in the spouse's SSN. When an extension form is filed and the balance due is paid, it may be box and enter the spouse's full name in the filing status box.

7 Assumed that the extension is automatically granted unless otherwise INCOME EXEMPT FROM CITY TAX. notified. Interest and penalty is charged on taxes paid late even if an Flint does not tax the following types of income: extension of time to file is granted. Penalty may be waived by the 1 Social security, pensions and annuities (including disability Income Tax Administrator if the tax paid by the original due date is not pensions), Individual Retirement Account (IRA) distributions received understated by more than 5% of tax or the taxpayer is able to show that after reaching age 59 . the failure to pay on time was due to reasonable cause. 2. Proceeds of insurance where the taxpayer paid policy premiums. AMENDED RETURNS (Payments from a health and accident policy paid by an employer File amended returns using the F-1040. Clearly mark AMENDED at the are taxed the same as under the Internal Revenue Code). top of the return. If a change on your federal return affects Flint taxable 3.

8 Welfare relief, unemployment compensation and supplemental income, you must file an amended return within 90 days of the change unemployment benefits. and pay the tax due. An adjustment must be made for tax paid or 4. Interest from obligations of the United States, the states or refunds received from the original return. Write in the tax paid or refunds subordinate units of government of the states and gains or losses on received to the left of the box on page 2, Payments and Credits the sales of obligations of the United States. schedule, line 4; Include the tax paid and subtract refunds from the 5. Military pay of members of the armed forces of the United States, original return when totaling amended return payments and credits. All including Reserve and National Guard pay. schedules supporting the changes should accompany the filing . Every 6. Michigan Lottery prizes won on or before December 30, 1988. change must be explained. Mail amended returns to: Flint Income Tax (Michigan lottery prizes won after December 30, 1988 are taxable.)

9 Dept, PO Box 529, Eaton Rapids, Ml 48827-0529. 7. Sub-chapter S corporation distributions. CHARGES FOR LATE PAYMENTS 8. City, state and federal refunds. All taxes remaining unpaid after the due date are subject interest at the ITEMS NOT DEDUCTIBLE ON THE FLINT RETURN. rate of 1% above the adjusted prime rate on an annual basis and to Flint does not allow deductions for items such as taxes, interest, penalty at a rate of 1% per month, not to exceed a total penalty of 25% medical expenses, charitable contributions, casualty and theft losses, of the tax. The minimum charge for interest and penalty is $ etc. In addition, the following federal adjustments are not deductible on DISCLAIMER the Flint return: student loan interest, Archer MSA deduction, self . These instructions are interpretations of the Flint Income Tax employed health insurance deduction, one-half or self employment tax, Ordinance, MCLA et seq. The City of Flint Ordinance will and penalty for early withdrawal of savings.

10 Prevail in any disagreement between these instructions and the Ordinance. Page 2 of7. 2021 FLINT form F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS. form F-1040, PAGE 1, INSTRUCTIONS L ine 25 - Interest and Penalty for Failure to Make Estimated Tax TOTAL INCOME AND TAX COMPUTATION Payments; Underpayment of Estimated tax; or Late Payment of Tax Round all figures to the nearest dollar and report whole dollar amounts. Nonpayment or underpayment of estimated income tax and late payment of tax is subject to interest and penalty. You may calculate the amounts and Lines 1-16, Columns A & B-Federal Data and Exclusions enter interest on line 25a, penalty on 25b, and the total interest and penalty In column A enter data from federal return for each line. In column B enter on line 25c or the city may calculate and assess it. Calculate estimated tax exclusions and adjustments to federal data. interest and penalty using form F-2210.