Income Tax Division

The Income Tax Division is responsible for administering the City’s Income Tax. Services provided by this division include collection of income tax, payment plans and enforcement of the Income Tax ordinances.

Contact Income Tax Division

Income Tax Division
HOURS
Monday – Friday 9am- 4pm

The Tax Enforcement Unit

We concentrate on identifying and contacting non-filers and under-reporters and pursues collection through civil and criminal investigation and prosecution of tax fraud cases. Working in conjunction with the District Court and the City Attorney, the unit also collects other debts due the City through a variety of collection procedures.

Tax Tips

  • Keep All Tax Records for a Minimum of Five Years.
  • To Get Your Refund Faster, File Early.
  • Have Questions? Our Trained Staff Can Assist You.
  • Mail Tax Return Two Days Before Tax Deadline to Assure Postmarking Prior to Filing Deadline.

City of Flint Forms

Resource Description Actions
2021 F-1040 Printable Form Individual return due April 30, 2022 Open File | Download
2021 F-1040 Fillable Form Individual return date April 30, 2022 Open File | Download
2021 Instructions for City of Flint Income Tax Return For use by individual residents, part-year residents and nonresidents Open File | Download
2021 F-1040PV Payment Voucher Due April 30, 2022 Open File | Download
F-4868 Application Application for extension for individual return Open File | Download
2021 F-TC Schedule TC Part Year Resident Tax Calculation Open File | Download
2021 F-1040ES Estimated Payment Instructions and Quarterly Payment Vouchers Open File | Download
2021 F-COV Non-resident wage allocation Open File | Download
Filing Instructions City of Flint filing instructions of form 1099-MISC Open File | Download

City of Flint Corporate Forms

Resource Description Actions
2021 F-1120 Corporate Return City of Flint income tax corporation return Open File | Download
2021 F-1120 Corporate Return Instructions Instructions for form F1120 for corporations doing business in Flint Open File | Download
2021 F-1120ES Declaration of Estimated Income Tax Quarterly corporation estimated income tax payments Open File | Download

City of Flint Partnership Forms

Resource Description Actions
2021 F-1065 Partnership Return City of Flint income tax partnership return Open File | Download
2021 F-1065 Partnership Return Instructions Instructions for form F1065 for partnerships doing business in Flint Open File | Download
2022 F-1065ES Declarations of Estimated Income Tax Quarterly partnership estimated income tax payments Open File | Download
2021 Form F-7004 for F-1065 Partnership Extension Application for automatic extension of time to file returns Open File | Download

City of Flint Employer Tax Forms

Resource Description Actions
Pay Employer Withholding Tax Online Pay online Open File | Download
Electronic W2 Filing Format: W2 Data via CD Specifications for electronic media filling of W-2 Open File | Download
FW-4 Employee’s Withholding Certificate Complete form FW-4 so your employer can withhold the correct amount of city income taxes from your pay. Open File | Download
F-SS-4 Employers Withholding Registration City of Flint income tax division employer's withholding registration Open File | Download
F-6 IT Notice of Change or Discontinuance Notice of change or discontinuance Open File | Download
F941/F501 Employer’s Return of Income Tax Withheld Employer's monthly deposit of income tax withheld Open File | Download
2021 City of Flint Employer’s Withholding Tax Forms and Instruction Booklet Open File | Download
2021 FW3 Employers Annual Reconciliation Employer's annual reconciliation of income tax Open File | Download
2022 FW-3 Employer’s Annual Reconciliation Employer's annual reconciliation of income tax Open File | Download

Additional Tax Forms

Resource Description Actions
Internal Revenue Service Forms Forms, Instructions & Publications Open File | Download
State of Michigan Income Tax Michigan Department of Treasury - taxes Open File | Download

Frequently Asked Questions

What is gross income? Flint Income Tax is imposed on gross income. If there is any question as to whether a specified source of income is taxable we suggest that you presume it is, in order to avoid probable penalty and interest assessments for non-withholding.

What if I do not include a payment with my return? Taxpayers who file a return timely but do not include payment with the return will be assessed penalty and interest up to the time the payment is made.

What is withholding? Any taxes withheld by an employer are held in trust. Consequently it is illegal to withhold any sum and not subsequently forward it to the Division of Taxation as required by law. Businesses must deposit withheld taxes monthly or quarterly, depending upon the amount withhold.

What are extensions? You may request more time to file your return by sending payment of your estimated annual liability to the City of Flint with a written request for an extension (up to 6 months) on or before the due date of your return.

An extension of time to file is not an extension of time to pay.

What is the City of Income Tax Rate and what type of Income is taxable? The Income Tax rate is one percent (1%) for residents and 1/2% for non-residents. Generally, gross income (including income which is deferred) and business net profits are taxable. A list of taxable and non-taxable income is available from our Income Tax Office and on our instruction sheet.

I am retired. My only income is from Social Security, company pension, interest, and dividends. Am I required to file a City of Flint Income Tax Return? If the amount of your interest and dividend income exceeds your personal exemption then you are required to file a City of Flint tax return. However, your social security and company pension are not taxable to the City of Flint.

If an individual files late is there a penalty? Yes, The penalty rate is 1% per month up to 25%. Also, interest is charged for late payments.

Can I receive assistance in preparing my City of Flint Income Tax Return? Unfortunately, we do not have the staffing to assist in preparing tax returns. However, Income Tax Division personnel can assist you with questions regarding the tax forms.

Can I obtain a copy of the City of Flint Income Tax Ordinance? Click on Ordinances Link on the main page to view the tax ordinances online or click here now. (Uses Adobe Acrobat Reader)

What do I do with a 1099? It is a requirement of the Income Tax Division that copies of 1099’s (for other than interest or dividend payments) be submitted by both the payer and the recipient of a 1099.