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Income Tax Department
The City of Portland is one of 24 Michigan Cities that has an Income Tax. In Portland these funds are used for paving, curb and gutter, sidewalks, street lights, and related water and sewer infrastructure improvements.
All tax forms can be found at the bottom of this page. Please note that the 2025 tax forms have been updated and will look different from previous years.
New to 2025 Tax Year - Refunds can now be applied as a donation to the Ambulance Department and the Recreation Department.
How To Pay Income Tax
- Pay Online Using the Employer Withholding Tool and Individual Payment Portal
- Mail in a check or money order payable to the City of Portland to
Income Tax Office
259 Kent Street
Portland, MI 48875 - Pay by Credit Card, Check or Cash at City Hall
- A 2.5% convenience fee will be charged for all in person and over the phone credit card payments.
Tax Return Filing Dates
- 2025 tax returns are due April 30, 2026.
City Tax Rates
- The rate for city residents and businesses is 1%
- The rate for non-residents working in the city is 0.5%
Estimated Payment Due Dates
Quarterly payments are due on or before
- April 30th
- June 30th
- September 30th
- January 31st
Forms
Current Year Tax Forms
Resident
Non-Resident
Part-Year Resident
Other Forms
- P-1041 - Fiduciary Return (PDF)
- 2026 Estimated Tax Payment Vouchers (PDF)
- 2025 Wages and Excludable Wages Schedule (PDF)
- Credit for Tax Paid to Another City Worksheet (PDF)
Past Year Tax Forms
- 2024 P-1040 Individual Return (PDF)
- 2023 P-1040 Individual Return (PDF)
- 2022 P-1040 Individual Return (PDF)
- 2021 P-1040 Individual Return (PDF)
- 2020 P-1040 Individual Return (PDF)
- 2019 P-1040 Individual Return (PDF)
- 2018 P-1040 Individual Return (PDF)
- 2017 P-1040 Individual Return (PDF)
How to Make Payments
If you need to make an income tax payment, you can pay online using our payment portal. In order to use the Individual Payment Portal you must know your Current Balance Due. This site is not for property tax payments.
Mail in a check or money order payable to the City of Portland to:
Income Tax Department
259 Kent Street
Portland, MI 48875
Pay by Credit Card, Check or Cash at City Hall - A 3% convenience fee will be charged for all credit card payments.
Payment Arrangement Request
To request a payment arrangement, please fill out the following Payment Arrangement Agreement. For automatic withdrawal on the 15th of each month, complete the ACH form and submit both together.
Residents / Non-Residents
Portland maintains a Street Guide that tells you if your address falls within the city limits. Residents are those that live within the city limits, whether they rent or own a home. Non-residents are those that live outside the city limits, but work inside the City of Portland. Part-year residents need to file a return for the portion of the year that they were a resident.
View our City Limits Street Guide (PDF) to find out if you live inside of the city limits.
File by Mail or In Person
File your individual returns via mail or drop them off at City Hall.
City of Portland
Attn: Income Tax Department
259 Kent St.
Portland, MI 48875
E-filing is currently only available for paid professional tax preparers.
Businesses
Businesses that must withhold Portland City Income Tax:
- Every employer who does business in the City of Portland is required to withhold Portland income tax. This applies even if you do not maintain a location in Portland.
- Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees.
- If you are located outside Portland and have employees who work in Portland, you must withhold Portland income tax for all employees working in Portland.
Employer Withholding Payments
Quarterly payments are due on or before: April 30th, July 31st, October 31st, and January 31st. Please submit payment with a P-941.
Employers that withhold the income tax need to file a PW-3 reconciliation by the last day in February, along with copies of their employee's W-2s.
Employer Forms
- P-SS-4 Employer Withholding Registration (PDF)
- PW-4 Employee's Withholding Certificate (PDF)
- 2025 Monthly Withholding Coupons and Reconciliation (PDF)
- 2026 Monthly Withholding Coupons and Reconciliation (PDF)
Employer Withholding Tool
This tool may be used by all employers who are withholding Portland income tax.