Income Tax and Tax Forms

City of Muskegon Income Tax DEADLINE is May 2nd, 2022

The Income Tax Department is responsible for the collection of taxes owed to the City, processing of income tax returns and issuing of 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.

We are available for phone calls (231) 724-6770 Monday – Thursday 8:30 AM – 5 PM

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

How to pay my taxes:

Mail all payments to:
CITY OF MUSKEGON INCOME TAX DEPARTMENT
PO BOX 29
MUSKEGON MI 49443-0029

Make checks payable to: City of Muskegon
Write the last 4 of  your SSN on the check or money order and mail in with a copy of your tax return/voucher

Pay by Credit Card over the phone (231)724-6770:
Please note you cannot pay via credit card on current year taxes without a paper return filed with our office.
Fee is 2.89% of total transaction

Set up payment plan over the phone (231)724-6770:
Call to request a payment plan. We will go over the years in question and mail you the form for signature.
$15 setup fee and 25% down payment to start the payment plan

Set up an Automatic Payment Plan from Checking or Savings account
Instructions and Form for Automatic Payment Plan

Employer Forms

• eWithholding Site (Print, pay, and manage your withholding account)
  • • When account is established on the site, DO NOT mail vouchers (Payment reflects in the system)
    • When account is established on the site DO NOT mail $0 vouchers.
    • When mailing your payment, print voucher from the site to send with your payment.
• New eWithholding Instructions
• Employer’s Withholding Registration M-SS-4 (can be faxed to (231)724-6768 )
• Employee Withholding Certificate MW-4
• 2021 Corporate Estimated Booklet
• Muskegon M-1065 Partnership income tax return
• Muskegon M-1120 Corporation income tax return

Individual Muskegon Income Tax Forms

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

Note: A complete Social Security Number is required on all forms

2022 City of Muskegon Income Tax Forms

• 2022 1040ES Estimate Booklet
  • 1st quarter due May 2, 2022
  • 2nd quarter due June 30, 2022
  • 3rd quarter due September 30, 2022
  • 4th quarter due January 31, 2023

2021 City of Muskegon Income Tax Forms

• 2021 Employer’s Annual Reconciliation – Needs to be completed within the Withholding Website (2021 MW-3 due March 1st, 2022)
• Muskegon 2021 M-1040 Complete Booklet
• Muskegon 2021 M-1040R [Resident]
• Muskegon 2021 M-1040NR [Non-Resident]

Prior Year Forms

• 2020 Muskegon M-1040 Complete Booklet
• 2019 Muskegon M-1040 Complete Booklet
• 2018 Muskegon M-1040 Complete Booklet
• 2017 Muskegon M-1040 Complete Booklet
• 2016 Muskegon M-1040 Complete Booklet
• Tax Forms for Previous Years

Other Tax Forms

• Tax Extension Request Form [this does not exempt penalty and interest past the due date of April 30th]
• Fiduciary Income Tax Form M-1041

Tax Information

Ordinance Change Regarding Withholding Tax

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 Contact us via the form below.

The City of Muskegon Income Tax is administered by:

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