Form L1040 - City Of Lapeer Income Tax Individual Return

L#44709-NUT01-BACKS

1/7/02

4:49 PM

Page 2

2001

Schedule 1 –

COMPUTATION OF LAPEER WAGES

This schedule applies to Non-Residents only, and must be accompanied by a statement from your employer. Where both Husband and Wife have income

subject to allocation figure them separately.

(Subtractions apply Only On Taxable income. See Instructions – Page 1)

A. Wages subject to Allocation from W-2 or LW-2 .........................................................................................................................

A. $

.00

B. Percent earned in Lapeer (Attach statement)............................................................................................................................

(Divide the number of days worked in Lapeer by the total number of days worked, while earning the wages listed on Line A.)

C. Line A Multiplied by line B .........................................................................................................................................................

C. $

.00

D. Add all other W-2 or LW-2 income not allocated .......................................................................................................................

D. $

.00

E. Total Wages subject to Lapeer City Tax. (Enter on Page 1, L-1040 line 4.)..............................................................................

E. $

.00

BUSINESS ALLOCATION

Schedule 2 –

This schedule applies to Non-Residents only, and must be accompanied by a copy of your Federal form Schedule C and your computation used to show

allocation.

A. Income from Business or Profession ......................................................................................................................................... A. $

.00

B. Percent earned in Lapeer (Attach schedule C and computation) .............................................................................................. B.

C. Line A multiplied by line B enter Lapeer Income (Enter on Page 1, L-1040, Line 2)................................................................. C. $

.00

COMPUTATION OF WAGES FOR PART YEAR RESIDENTS

Schedule 3 –

COLUMN 1

COLUMN 2

This schedule applies only if you have had taxable income during 2001

PORTION OF INCOME

ALL INCOME WHILE A

EARNED IN LAPEER

as a Resident and Non Resident

LAPEER RESIDENT

WHILE A NON-RESIDENT

.00

A. Gross Wages (Attach W-2 or LW-2) ............................................................................

.00

B. Additions (Attach Schedule and Explain).....................................................................

.00

C. Subtractions (Attach Schedule and Explain) ...............................................................

.00

D. Total Income – Both Columns (Add lines A, B, and less C.) .......................................

E. Less Exemptions – Multiply number of Exemptions claimed by $600.00,

.00

enter in Column 1 (if more than line D. carry excess to Column 2) .............................

.00

F. Taxable Income – Line D less line E............................................................................

G. Tax – Resident Income: Multiply line F. Column 1 by 1% (.01) ..........................................................................................

.00

H. Tax – Non-Resident Income: Multiply line F, Column 2 by

% (.005)...............................................................................

.00

I. Total Tax – Add lines G and H and enter on Page 1, Line 7 ................................................................................................

.00

J. Lapeer Residence from (Please enter dates) _________________________________________ To _________________________________________

K. Previous Address was: _______________________________________________________________________________________________________

WHO MUST USE THIS SCHEDULE

INSTRUCTIONS FOR SCHEDULE 3

You must complete schedule 3 if you earned part of your income while

COLUMN 2 – Include these items as though you were filing as a non-

a resident, and you earned income subject to Lapeer tax while a non-

resident but only that portion that was earned while a non-resident.

resident. Calculate your tax on lines A through I columns 1 & 2, be sure

LINE D – TOTAL INCOME: Add lines A & B less C for both columns.

to enter the dates you were a resident or a taxable non-resident on line

LINE E – EXEMPTIONS: Multiply your exemptions by $600 and enter

J and show your previous address on line K.

in Column 1. If Column 1, Line E (exemption deduction) is larger than

If you earned income as a resident only, or taxable income as a non-

Line D, Column 1, (total income) carry all of the excess to Column 2.

resident only, for part of the tax year; check the proper box on page 1.

LINE F – TAXABLE INCOME: Subtract Line E from Line D and enter

Enter dates on line J of schedule 3 and your address while you earned

on Line F. (If Column 1 shows taxable income, it may be reduced by a

that income on line K on page 2 and complete your tax computation on

loss in Column 2. If Column 1 is 0, Column 2 cannot be less than 0.)

page 1 using only your taxable income. Attach all W-2's and schedules

LINE G – TAX-RESIDENT INCOME: Multiply the taxable income in

to support your calculations.

Column 1, line F by 1% (.01) and enter on this line.

LINE A TO C – INCOME AND SUBTRACTIONS

LINE H – TAX-NON-RESIDENT INCOME: Multiply the taxable income

COLUMN 1 – Include these items as though you were filing as a resi-

in Column 2, Line F by

% (.005) and enter on this line.

dent but only that portion while a resident (see resident instructions.)

LINE I – Add lines G and H enter here and on page 1, line 7, L1040.

PLEASE BE SURE TO ATTACH ALL W-2'S AS WELL AS ALL SCHEDULES AS INDICATED

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Form L1040 - City Of Lapeer Income Tax Individual Return - 2001 Page 2

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