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Income Tax
The City of East Lansing's income tax took effect on January 1, 2019. The tax will expire after 12 years and revenue from the tax will be dedicated for specific purposes: 20% for police and fire protection, 20% for infrastructure and 60% for supplemental payments for unfunded pension liabilities. Residents (working in East Lansing or another community) will pay a 1% tax and non-residents working in East Lansing will pay a 0.5% tax.
FILING DEADLINE EXTENDED TO JULY 31, 2020
The IRS has pushed back the federal tax filing deadline to July 15, 2020. As a result, the City of East Lansing will also be extending its filing deadline. The new filing deadline for 2019 City of East Lansing income tax forms and first and second quarter estimated payments is July 31, 2020.
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 the City will give all East Lansing taxpayers until July 31 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 the City to qualify for this automatic tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 31 deadline can request a filing extension by filling out an extension form.
The City of East Lansing has released the Employer Withholding Forms & Instruction Guides. A letter has also been sent to East Lansing employers on record and can be viewed here. Employers need to complete the EL-SS-4 Employer's Withholding Registration Form (PDF) and distribute and collect completed EL-W-4 Employees Withholding Certificate (PDF) from all employees. The City encourages regional employers to voluntary withhold for East Lansing residents.
Individuals, partnerships and corporations that will be making monthly estimated payments can use the City of East Lansing's Estimated Payment Form (PDF).
After submitting their completed EL-SS-4, employers can use the City of East Lansing's new Employer Withholding Tool to set up their withholding tax account and complete their withholding tax reporting and payment.
The City of East Lansing has created Income Tax Boundary Maps, which show the area where the income tax will be assessed.
View the City of East Lansing's income tax fact sheets for individuals and businesses:
FILING DEADLINE EXTENDED TO JULY 31, 2020
The IRS has pushed back the federal tax filing deadline to July 15, 2020. As a result, the City of East Lansing will also be extending its filing deadline. The new filing deadline for 2019 City of East Lansing income tax forms and first and second quarter estimated payments is July 31, 2020.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 the City will give all East Lansing taxpayers until July 31 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 the City to qualify for this automatic tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 31 deadline can request a filing extension by filling out an extension form.
INCOME TAX FORMS
The City of East Lansing has released the Employer Withholding Forms & Instruction Guides. A letter has also been sent to East Lansing employers on record and can be viewed here. Employers need to complete the EL-SS-4 Employer's Withholding Registration Form (PDF) and distribute and collect completed EL-W-4 Employees Withholding Certificate (PDF) from all employees. The City encourages regional employers to voluntary withhold for East Lansing residents.
Individuals, partnerships and corporations that will be making monthly estimated payments can use the City of East Lansing's Estimated Payment Form (PDF).
EMPLOYER WITHHOLDING TOOL
After submitting their completed EL-SS-4, employers can use the City of East Lansing's new Employer Withholding Tool to set up their withholding tax account and complete their withholding tax reporting and payment.
INCOME TAX BOUNDARY MAPS
The City of East Lansing has created Income Tax Boundary Maps, which show the area where the income tax will be assessed.
INCOME TAX FACT SHEETS
View the City of East Lansing's income tax fact sheets for individuals and businesses: