Income Tax

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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. 

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. Prior to January 1, 2019, 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: