Income Tax and Tax Forms

DUE TO THE COVID-19 PANDEMIC- THE INCOME TAX DEADLINE HAS BEEN EXTENDED TO JULY 31, 2020

Taxpayers can defer income tax payments due on April 30th, 2020, to July 31st, 2020, without penalties and interest, regardless of the amount owed. This means we will give all Muskegon taxpayers until July 31st to file. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax. This deferment does not apply to any withholding taxes.

Taxpayers don’t need to file any additional forms or call us to qualify for this automatic tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 31st deadline, can request a filing extension by filing our extension form.

There will not be any penalty or interest on tax due unless it was for failure to make estimated payments.  All court dates have been postponed or dismissed for 90-days.  If you have an automatic payment arrangement or payment plan and need to make adjustments during this time please email income.tax@shorelinecity.com

We’ll be available for phone calls (231) 724-6770 Monday – Friday 8:30 AM – 12 PM. We’ll have extended hours for filing with its deemed safe to do so.

Executive Order 2020-26 Extension of April 2020 Michigan income tax filing deadlines

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.

Determine if you live or work within the City of Muskegon with the streets and address listing.

Mail all refunds, payments to:
INCOME TAX DEPARTMENT
CITY OF MUSKEGON
PO BOX 29
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.

• • eWithholding Site Print, pay, and manage your withholding account.
  • New eWithholding Instructions
  • Tax Extension Request Form
  • Employer’s Withholding Registration M-SS-4
  • Muskegon M-1065 Partnership income tax return.
  • Muskegon M-1120 Corporation income tax return.

2020 City of Muskegon Income Tax Forms

• 2020 1040ES 2020 Estimate Booklet

2019 City of Muskegon Income Tax Forms

• 2019 1040ES 2018 Estimate Booklet
• Muskegon M-1040 Complete Booklet
• Muskegon M-1040NR Non Resident
• Muskegon M-1040R Resident

2019 City of Muskegon Income Tax Forms

• 2019 1040ES 2019 Estimate Booklet

2018 City of Muskegon Income Tax Forms

• 2018 1040ES 2018 Estimate Booklet
• Muskegon M-1040 Complete Booklet
• Muskegon M-1040NR Non Resident
• Muskegon M-1040R Resident

2020 City of Muskegon Income Tax Forms

• Income Tax Payment Voucher 2020

2019 City of Muskegon Income Tax Forms

• 2018 1040ES 2018 Estimate Booklet
• Muskegon M-1040 Complete Booklet
• Muskegon M-1040NR Non Resident
• Muskegon M-1040R Resident

2016 City of Muskegon Income Tax Forms

• Self Calculating 1040EZ for Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Self Calculating 1040EZ for Non-Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Employer’s Annual Reconciliation of Income Tax Withheld – MW-3
• M-1040
• 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

• Self Calculating 1040EZ for Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Self Calculating 1040EZ for Non-Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Employer’s Annual Reconciliation of Income Tax Withheld – MW-3
• M-1040

2014 City of Muskegon Income Tax Forms

• Self Calculating 1040EZ for Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Self Calculating 1040EZ for Non-Residents This form can be filled out and printed. (Works best with Adobe Reader)
• M-1040
• City of Muskegon Schedule of M-1065-RZ Partnership Renaissance Zone.

2013 City of Muskegon Income Tax Forms

• 2013 City of Muskegon 1040 and 1040 EZ
• Self Calculating 1040EZ for Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Self Calculating 1040EZ for Non-Residents This form can be filled out and printed. (Works best with Adobe Reader)
• City of Muskegon Schedule of M-1040-RZ Individual Renaissance Zone.
• City of Muskegon M-1120-RZ Corporation Income Tax Return Renaissance Zone.
• City of Muskegon Schedule of M-1065-RZ Partnership Renaissance Zone.
• Muskegon M-1065 Partnership income tax return.
• Muskegon M-1120 Corporation income tax return.

2013 City of Muskegon Income Tax Forms for Employers

• Tax Extension Request Form
• New eWithholding Instructions
• Print, pay, and manage your withholding account.
• Employer’s Withholding Registration M-SS-4
• Employee’s Withholding Certificate MW-4
• Employer’s Annual Reconciliation of Income Tax Withheld- MW-3

2012 City of Muskegon Income Tax Forms

• 2012 City of Muskegon 1040
• 2012 City of Muskegon M-1120-RZ Corporation income tax return.
• Self Calculating 1040EZ for Residents This form can be filled out and printed. (Works best with Adobe Reader)
• Self Calculating 1040EZ for Non-Residents This form can be filled out and printed. (Works best with Adobe Reader)
• 2012 City of Muskegon Schedule RZ 1040
• 2012 City of Muskegon Schedule RZ of M 1065 Partnership income tax return.

2012 City of Muskegon Income Tax Forms for Employers

• 2012 Estimate Coupon Booklet
• New eWithholding Instructions
• Print, pay, and manage your withholding account.
• Employer’s Withholding Registration M-SS-4
• Employee’s Withholding Certificate MW-4

2011 City of Muskegon Income Tax Forms for Employers

• Employer’s Annual Reconciliation of Income Tax Withheld – MW-3
• New eWithholding Instructions
• Print, pay, and manage your withholding account.
• Employer’s Withholding Registration M-SS-4
• Employee’s Withholding Certificate MW-4

2011 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.
• Muskegon 2011 Tax Booklet Includes form 1040 and 1040EZ with instructions for each.
• Muskegon M-1065 Partnership income tax return.
• Muskegon M-1120 Corporation income tax return.
• Tax Extension Request Form

2010 City of Muskegon Income Tax Forms For Employers

• Employer’s Annual Reconciliation of Income Tax Withheld – MW-3
• New eWithholding Instructions
• Print, pay, and manage your withholding account.
• Employer’s Withholding Registration M-SS-4
• Employee’s Withholding Certificate MW-4

2010 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.
• Muskegon 2010 Tax Booklet Includes form 1040 and 1040EZ with instructions for each.
• Muskegon M-1065 Partnership income tax return.
• Muskegon M-1120 Corporation income tax return.
• 2011 Estimate Coupon Booklet
• Tax Extension Request Form

2009 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.
• Muskegon 2009 Tax Booklet Includes form 1040 and 1040EZ with instructions for each.
• 2010 Estimate Coupon Booklet
• Muskegon M-1065 Partnership income tax return.
• Muskegon M-1120 Corporation income tax return.
• Tax Extension Request Form Extend the time to file a return.

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.

Other Tax Forms

• Tax Extension Request Form
• Fiduciary Income Tax Form M-1041
• Employer’s Withholding Registration M-SS-4

Tax Forms for Previous Years (1998 – 2007)

Ordinance Change Regarding Withholding Tax

Tax Information

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.

Due Dates

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:

Ken Grant, Income Tax Administrator
933 Terrace Street
Muskegon, MI 49443
Phone Number: (231) 724-6770
Fax Number: (231) 724-6768