How will the income tax be collected?

Employers within the City of East Lansing are required to withhold and remit the tax on behalf of its employees. East Lansing residents working in other communities should work with their respective employer to see if the tax can be withheld. Form EL-W-4 will need to be filed with his or her employer stating the number of exemptions claimed, the city of residence, and the predominant place of employment.

If the income tax is not withheld from pay or other taxable income sources and the adjusted gross income results in a tax liability of $100 or more, a resident is required to file quarterly estimated tax payments using form EL-1040-ES. Failure to file form EL-1040-ES and make the required payments will result in the assessment of penalty and interest for the late payment of the tax.

To avoid penalty and interest charges, you must pay during the course of the year at least 70% of your current year or prior year liability, whichever is less. Payments can be made through employer withholdings or quarterly estimated payments.

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1. Who will pay the East Lansing income tax?
2. How will the income tax be collected?
3. I have an East Lansing address. How do I know if it's within the City of East Lansing's boundaries?
4. What if I am a resident of the City of East Lansing, but work outside of the City in a community that already has an income tax?
5. What if I am a resident of the City of East Lansing, but work in another community that does not have a local income tax?
6. What income is exempt from the City income tax?
7. I am claimed on someone else's taxes and my adjusted gross income is less than $5,000. Should my employer still withhold the tax from my pay?
8. What if I only work in East Lansing part of the time?