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CITY OF ALBION
INDIVIDUAL INCOME TAXES
- City of Albion Individual Income Tax Returns are due by April 30th for the previous year. To your Albion return, attach a copy of Page 1 of your Federal 1040 return, all Federal Schedules and all W2 and 1099 forms.
- Be sure to sign and date your return.
- Exemptions: The City of Albion gives a $600 exemption for the taxpayer, spouse and each dependent child. We give an extra exemption if you and/or your spouse is age 65 or over. We do not give extra exemptions for being Blind, Deaf or Disabled. If you can be claimed as a dependent on another person’s tax return, you cannot claim yourself nor receive the $600 exemption.
- Credit for taxes paid to another Michigan city: You can receive credit for taxes paid to another Michigan city. YOU MUST include page 1 of the other city’s income tax return with your Albion City Income Tax Return in order to receive the credit.
- Quarterly Estimated Income Tax Payments: You must make quarterly estimated income tax payments throughout the year if you expect to owe more than $100 when you file your annual AL-1040 income tax return. If you fail to make required estimated payments, pay late or pay less than 70 percent of the final tax due, penalty and interest may be charged.
WITHHOLDING INCOME TAXES
- If you are a business operating inside the Albion city limits, City of Albion income taxes are to be withheld for all employees (there is a 1% rate for Albion residents, and a .5% rate for non-residents). You may contact our office if you have questions about a particular address to identify residents/non-residents.
- If you are a business operating outside of Albion’s limits, you may withhold city income taxes and do so as a courtesy to your employees who live inside Albion’s city limits at the rate of 1%; however, this is not a requirement.
- If you will be making withholding tax payments, there is an enrollment form that needs to be completed and returned to the Albion Income Tax Department. Please see the file named “City of Albion Employer Registration Packet” to review the registration packet and complete the Registration for Albion Taxes form.
- The payments made are done monthly if you owe $100 or more per month; otherwise payments can be made quarterly. See the form “AL-941 Withholding Payment Voucher”.
- The City of Albion, AL-W3 Income Tax Withholding Annual Return is due each year on February 28th. The Employee’s W-2 forms are to be attached to this return.
Please feel free to call the Income Tax Department if you have further questions.
City of Albion
Income Tax Department
112 W Cass Street
Albion, MI 49224
517 629 7865 – Phone
517 629 2238 – Fax