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For fiscal year taxpayers, payments are due the last day of the fourth, sixth, and ninth month during the year for which the payments are made and the end of the thirteenth month following the beginning of the fiscal year.
The Administrator may extend the filing date of the return for up to six months or for the same period granted by a federal extension. Submit a copy of the Federal extension form with payment adequate to cover the unpaid portion of your annual liability to the Portland City Income Tax Office on or before the due date of the return. If no tax is owed or you will be claiming a refund, do not file an extension. Extensions filed without a tentative tax payment will not be accepted or processed by the Income Tax Office.
Every nonresident who has taxable income derived from working or from sources inside the city limits must file a return.
Married persons may file either a joint return or separate returns. The following examples may be used to assist you in determining if a return is required:
For all tax years:
If you are a single person or married filing separately and your income is greater than $1,000, you must file a return.If you are married, filing jointly with your spouse and your income is greater than $2,000, you must file a return.If you are a single person and are age 65 or older and your income is greater than $2,000, you must file a return.If you are married filing jointly with your spouse and both you and your spouse are age 65 or older and your income is greater than $4,000, you must file a return.
If you do not meet the requirements for filing a return, but Portland tax was withheld or estimated tax payments were made, you must file a return to receive a refund.
Taxable income includes:Salaries, bonuses, wages, commissions, fees, vacation pay, profit sharing plan income and other compensation regardless of where earned.
Deferred compensation distributions.
Fair market value of merchandise or services received as compensation.
Net profit from operation of a business or profession or other activity regardless of where earned.
Income from a partnership, estate or trust, interest from bank accounts, credit unions, savings and loan associations and other income regardless of where earned.
Rental income, capital gains and dividends.
A nonresident is subject to tax on all items included in total federal income, which are derived from or connected with Portland sources.
Taxable income includes:
Salaries, bonuses, wages, commissions, fees, vacation pay, profit sharing plans and other compensation for services rendered as an employee in Portland.
Net profits from the operation of a business or profession or other activity conducted in Portland.
Net profits from rental of real and tangible property located in Portland.
Net profits from sale or exchange of personal property located in Portland.
Nontaxable income includes:
Gifts, inheritances, bequests and distributions of principal from estates and trusts.
Proceeds from insurance, pensions, annuities and retirement benefits (including Social Security) even if taxable under the Internal Revenue Code.
Unemployment compensation, supplemental unemployment benefits, welfare relief payments and workers compensation.
Interest from U. S. obligations such as Savings Bonds and Treasury Notes, obligations of the states, or subordinate units of government of the states.
Compensation for service in the U. S. armed forces, including reserve components.
The following items are nontaxable to nonresidents:
Interest, dividends and royalty income.
Income from trusts and estates.
Qualified deferred compensation properly reported on a Form 1099-R.
Travel, Meals and lodging while away from home.
Expenses as an outside salesperson that works away from his/her employer's place of business (does not include driver/salesperson whose primary duty is service and delivery).
Transportation (but not transportation to and from work).
Expenses reimbursed under an expense account or other arrangement with your employer, if the reimbursement was included in gross income.?
Other allowable deductions include:
Alimony paid, to the extent deductible under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of Portland income to total income. Child support is not deductible.
Individual Retirement Account deduction to the extent allowed under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of each taxpayer's earned income in Grand Rapid to each taxpayer's earned income everywhere.
Moving expenses into the area only.
Subchapter "S" corporations doing business in the City of Portland must file as a "C" corporation for city income tax purposes.
Non-profit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, mush 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.
Payment must be mailed with proper identification to?
Portland City Income Tax 259 Kent Street Portland, MI 48875
Always include your social security and telephone number on any correspondence, so we may research your issue properly and contact you if we have questions.
When mailing returns, always keep a copy for your records.
Please notify us in writing when you or your business has a change (i.e. address, your business incorporates, you sold your business, you discontinued your business, etc.).