Income Tax Office

INCOME TAX DEADLINE EXTENDED DUE TO COVID-19



The Treasury Department and Internal Revenue Service announced that the federal income tax filing due date is automatically extended from April 15, 2020, to July 15, 2020.

The City of Portland will be following the IRS based on Sec. 141.664 Sec 64. The Income Tax Administrator will be moving the date due from April 30th to July 31st.

Taxpayers can defer income tax payments due on April 30, 2020, to July 31, 2020, without penalties and interest, regardless of the amount owed. This means we will give all Portland 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.

Taxpayers do not 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. Please remember to sign your tax return. Failure to do so will cause the Income Tax Department to contact you to make arrangements to obtain your signature.

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 cityincometax@portland-michigan.org or call 517-647-2941.

We will be checking our voicemails and emails during the mandated stay at home order.
Tax Return Filing Dates
City of Portland Income Tax Returns are due on or before April 30th, or within four months after the end of your fiscal year accepted by the Internal Revenue Service.

City Tax Rates
  • The rate for city residents and businesses is 1%
  • The rate for non-residents working in the city is 0.5%
Estimated Payment Due Dates
Quarterly payments are due on or before
  • April 30th
  • June 30th
  • September 30th
  • January 31st

Make checks or money orders payable to the City of Portland.

Residents are those that live within the city limits, whether they rent or own a home.  Non-residents are those that live outside the city limits, but work inside the City of Portland. Part-year residents need to file a return for the portion of the year that they were a resident. View our City Limits Street Guide (PDF) to find out if you live inside of the city limits.

Businesses
Businesses that must withhold Portland City Income Tax:
  • Every employer who does business in the City of Portland is required to withhold Portland income tax.  This applies even if you do not maintain a location in Portland.
  • Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees.
  • If you are located outside Portland and have employees who work in Portland, you must withhold Portland income tax for all employees working in Portland.
Withholding Payments
Quarterly payments are due on or before: April 30th, July 31st, October 31st, and January 31st.  Please submit payment with a P-941.

Employers that withhold the income tax need to file a PW-3 reconciliation by the last day in February, along with copies of their employee’s W-2s.