Income Tax and Tax Forms
The Income Tax Department is responsible for the collection of taxes owed to the City, processing of income tax returns and issuing refunds and assessments in accordance with our adopted ordinance. Our department is also responsible for the implementation of compliance programs, income tax ordinance enforcement and the collection of delinquent taxes.
Mail all refunds, payments to:
INCOME TAX DEPARTMENT
CITY OF MUSKEGON
MUSKEGON MI 49443-0029
Make checks out to: City of Muskegon
Write your social security number on the check or money order.
The City of Muskegon Income Tax Department will no longer automatically mail out Muskegon 1040 individual income tax return booklets.
2017 City of Muskegon Income Tax Forms
2017 1040ES 2017 Estimate Booklet
2016 City of Muskegon Income Tax Forms
Muskegon M-1065 Partnership income tax return.
Muskegon M-1120 Corporation income tax return.
2016 1040ES 2016 Estimate Booklet
2015 City of Muskegon Income Tax Forms
2014 City of Muskegon Income Tax Forms
2014 City of Muskegon Income Tax Forms for Employers
2013 City of Muskegon Income Tax Forms
2013 City of Muskegon Income Tax Forms for Employers
2012 City of Muskegon Income Tax Forms
2012 City of Muskegon Income Tax Forms for Employers
2011 City of Muskegon Income Tax Forms for Employers
2011 City of Muskegon Income Tax Forms
2010 City of Muskegon Income Tax Forms For Employers
2010 City of Muskegon Income Tax Forms
2009 City of Muskegon Income Tax Forms
2008 City of Muskegon Income Tax Forms
- Self Calculating 1040EZ for Residents This form can be filled out and printed.
- Self Calculating 1040EZ for Non-Residents This form can be filled out and printed.
- 1040EZ with Instructions 1040EZ form with instructions, for residents and non-residents.
- Muskegon 2008 Tax Booklet Includes form 1040 and 1040EZ with instructions for each.
- Muskegon M-1040 M-1040 form only.
- Muskegon M-1040 Instructions M-1040 instructions only.
- City Credit Worksheet Credit for tax paid to another Michigan city.
- Muskegon M-1040TC Tax calculation schedule for use by part year residents.
- Muskegon M-1065 Partnership income tax return.
- Muskegon M-1120 Corporation income tax return.
- 2009 Estimate Coupon Booklet Declaration of Estimated Tax.
- Tax Extension Request Form Extend the time to file a return.
Who must file a return?
Every individual with Muskegon taxable income must file a tax return Muskegon 1040 every year, even if no tax is due. A request for refund of overpaid tax must be made on a Muskegon tax return. A taxpayer must still file an annual return even if you filed and paid Declaration of Estimated Tax.
For partnerships doing business or located in the City of Muskegon, each partner in a partnership is required to file an individual return unless the tax is paid by the partnership. The partnership must file a partnership return.
All corporations doing business or located in the City of Muskegon including sub chapter S corporations must file a corporate return.
A resident is taxed 1% on all earnings, including salary, bonus, separation and incentive payments, tips, commissions and other compensation for service rendered, REGARDLESS WHERE EARNED.
A non-resident is taxed 1/2%(.005) on earnings received from work done or services performed in the City of Muskegon. Compensation for vacations, holidays, sick time, bonuses, and separation or incentive payments are taxable on the same ratio as normal earnings.
Tax returns are due on or before April 30th every year, except when April 30th falls on a Saturday or Sunday or within four months after the end of the fiscal year accepted by the Internal Revenue Service. Seventy percent (70%) of the taxpayer s estimated tax must be paid by the due date on the fourth payment voucher. When an extension is required, it may be requested by filing a copy of the federal extension request by the due date of the return. If an extension is granted and a tax is due, a tentative return and payment of the estimated tax must be submitted by the due date of the original return.
Declaration of Estimated Tax
Every resident or non-resident who expects to have taxable income from which Muskegon city income tax will not be withheld, must file a Declaration of Estimated Income Tax if that income will be at least $10,000 for residents or $20,000 for non-residents. You must file a Declaration of Estimated Tax for your current tax year by April 30th and pay at least one-fourth (1/4) of the estimated tax with your declaration. The three remaining payments are due at the end of June, September, and January. Failure to file a Declaration of Estimated Tax and make the required payments on time, will result in assessment of penalty and interest.
Have questions? Feel free to visit our Income Tax FAQ section if the answer isn t there, you can leave a comment and we ll respond appropriately.
The City of Muskegon Income Tax is administered by: