If an executor or administrator has not been appointed the surviving spouse may file a joint return.
The return must be signed by the surviving spouse and the executor or administrator. A joint return may be filed by the surviving spouse and the executor or administrator. Please mark at the top of the return "FINAL RETURN". The executor, administrator or survivor must file the final return and any other return due for the decedent. Disabled status is verified with the State of Michigan.Ī final return must be filed for any person who dies during the year and who is required to file as discussed under "WHO MUST FILE A RETURN". Additional exemptions are allowed for paraplegic, quadriplegic, hemiplegics, totally disabled, blind, deaf, and 65 years of age or older.
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A spouse cannot be claimed as a dependent on a separate return and dependents can be claimed only by the spouse who would be entitled to claim such dependents under the Federal Internal Revenue Code. The total Ionia Taxable Income of both spouses must be included on a joint return, each spouse must be included in the heading, and both must sign the return. All corporations including subchapter S corporations must file a corporate return.Ī husband and wife may file a joint or separate return. The partnership must file a partnership return. If a Declaration of Estimated Tax has been filed, the taxpayer must still file an annual return even if there is no change in the declared liability.Įach partner in a partnership is required to file an individual return unless the tax is paid by the partnership. A request for refund of overpaid tax must be made on a return. This ordinance is Chapter 2 of the City Income Tax Act, being Act 284 of the Public Acts of the State of Michigan of 1964, as amended through January 1, 1997, being the effective date of Act 478 of the Public Acts of the State of Michigan of 1996, and is known as the Michigan Uniform City Income Tax Ordinance.įor each taxable year, a return must be filed by any individual having Ionia taxable income even if no tax is due. Please call the City of Ionia Income Tax Department at (616) 523-0142, Monday through Friday, 8:00 a.m.
2018 1065 TAX RATE PROFESSIONAL
The City of Ionia has a professional staff ready to answer questions, help you find necessary forms, or provide other information. Individuals can make City income tax payments online. After filling out any of the form(s) you can postal mail or drop off the completed form(s) at City Hall.
2018 1065 TAX RATE DOWNLOAD
The City of Ionia Street Guide (download at link below) provides a complete list of addresses that are within the City limits and surrounding areas of businesses.Ĭity Income Tax Forms are available to view and download from the file cabinets on this page. Every non-resident who has taxable income derived from working or from sources inside the City limits must file a return. City Income Taxes are due April 30th of each year.Įvery resident or part-year resident of Ionia who has taxable income in a tax year must file a return. Residents pay 1% of their taxable income and non-residents who work inside the city limits of Ionia pay 1/2% of their taxable income. Our operating property tax rate for the City of Ionia is just three mills and is levied on the summer property tax bill.
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Because of the City income tax, Ionia has one of the lowest property tax rates in West Michigan.