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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
The filing deadline for taxpayers for the 2020 calendar year is April 30, 2021. For entities with a fiscal year end, it is four months after the end of your fiscal year. To avoid penalty and interest, all taxes due must be paid by this date. If you file an extension, it only extends the period of time to file the return, it does not extend the due date of the payment.
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 an interactive Income Tax Boundary Map using Geographic Information System (GIS) mapping technology. This interactive map shows the area where the income tax will be assessed and is searchable by address, parcel number and MSU building name.
View the City of East Lansing's income tax fact sheets for individuals and businesses:
FILING DEADLINE
The filing deadline for taxpayers for the 2020 calendar year is April 30, 2021. For entities with a fiscal year end, it is four months after the end of your fiscal year. To avoid penalty and interest, all taxes due must be paid by this date. If you file an extension, it only extends the period of time to file the return, it does not extend the due date of the payment. 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 an interactive Income Tax Boundary Map using Geographic Information System (GIS) mapping technology. This interactive map shows the area where the income tax will be assessed and is searchable by address, parcel number and MSU building name.
- Income Tax Boundary Map (GIS)*
*If you are unable to open the GIS map, try updating your browser.
For those unable to open the GIS map, PDF maps have also been created.
INCOME TAX FACT SHEETS
View the City of East Lansing's income tax fact sheets for individuals and businesses: