Income Tax Office
Tax Return Filing Dates
INCOME TAX DEADLINE EXTENDED: JUNE 1, 2021The Treasury Department and Internal Revenue Service announced that the federal income tax filing due date is automatically extended from April 15, 2021, to May 17th, 2021. The Michigan Legislature also recently acted to extend the deadline and was signed into law today. The City of Portland will be following the IRS based on Sec 141.664 Sec 64 and House Bill (HB) 4569 and will be moving the date due from April 30th to June 1st. Taxpayers can defer income tax payments due on April 30th, 2021, to June 1st , 2021, without penalties and interest, regardless of the amount owed. This means we will give all Portland taxpayers until June 1st 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 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 June 1st deadline, can file an extension. There will not be any penalty or interest on tax due unless it was for failure to make estimated payments.
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 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.
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.