Frequently Asked Questions

What is the taxable rate for Lansing?
Lansing residents are taxed at 1% whether the employee works inside or outside of Lansing.
Non-residents are taxed at of 1/2% (.005)
Non-resident compensation is only taxable when earned inside the city limits of Lansing

Is my business or my employee located in Lansing?
Sometimes it is unclear to the employer if an address is inside or outside the city limits of Lansing.  A business or employee may have a Lansing mailing address but is not physically located in the city limits of Lansing.   In addition, there are properties to be found in surrounding townships that are taxable to Lansing. The townships are Delta, Delhi, Meridian and Windsor.

Still not sure if your business or employees are located inside the City limits of Lansing?  The answer can be easily found by keying in the address using this website. Once there, go to the bottom of the page; open the Property Information in a new window.  Click on property and land search and enter the address.  If the property appears then it is located within the City limits of Lansing.

Caution: addressees assigned to apartment complexes are not listed separately in the data base so please call our office to find the residence status of an apartment address.

What businesses are required to withhold for Lansing?
All businesses located in Lansing and non-resident businesses with employees working in Lansing.  Non-resident companies not required by law can also withhold local taxes as a courtesy to the resident employees.

How do I register to become a withholding employer for Lansing?
To become a withholder fill out the LSS4 registration form located in the withholding link on our webpage and submit it to our office.  Once the information has been received; preprinted forms will be sent to the company.

Will I receive an account number for Lansing?
Lansing processes accounts by the company's FEIN number, no additional numbers are assigned to the company for the purpose of withholding.

Should I send LW4 forms to the City of Lansing?
The employee's withholding certificate, LW4 form, is to determine each employee's place of residence and primary place of employment.  Do Not Mail LW4 forms to the City of Lansing the certificate is retained by the employer for the employer's use.

My company contracts a payroll provider.  Does Lansing still need forms from the withholding company?
For the company that has a payroll provider, most payroll companies duplicate Lansing forms.  So there is no need to submit additional L941 vouchers or the annual reconciliation forms.  However, when completing the LSS4 registration form please submit company information and not the payroll company's information.  Communications will be between the City of Lansing and the withholding employer.

Who should the check be made payable to?
All payments should be made payable to City of Lansing Treasurer.  Please be sure to print the FEIN and the monthly or quarterly tax period so that payments are properly applied to the account.

Where to send withholding payments?
All withholding payments along with the L941 voucher should be submitted to our post office box for processing.  The address is:

City of Lansing Treasurer
P. O. Box 19219
Lansing MI  48901.
Remember---The P. O. Box is for payments only.  

When are withholding deposits due?
Employers with a typical deposit greater than $100.00 are to submit payments monthly.  Each payment is due the last day of the following month. Employers with a typical deposit less than $100.00 are to submit payments quarterly. Each payment is due the last day of the month after each quarter.

January--March                     April
April­­---June                            July
July-September                  October
October-December            January

Withholding Overpayments
Written request can be sent to our physical address.  Along with your letter please submit a W2 report or spread sheet with local withholding totals.  Conversely, the company can now request that overages be credited to the upcoming year.

I forgot to send the L941 voucher along with my payment.
There is no need to send a voucher separately once a payment has been sent.

Should zero L941 vouchers be submitted if there is no withholding deposit?
If the company has no withholding for the month or quarter; do not submit zero L941 vouchers.

Should I submit a zero annual LW3 reconciliation at the end of the year?
If the company has had no withholding for the year, do not submit zero LW3 reports at the end of the year.

Where do I send correspondence?
Send all other correspondence to our office address:

City of Lansing Income Tax Division
Attn: Withholding
124 W Michigan Ave, 1st Floor, City Hall, G-29
Lansing MI  48933   
Remember: Do not include correspondence with payment

How do I request forms or notify Lansing of any status change with the company?
A written notification of company changes and a request for preprinted forms can be faxed to 517.483.6084 or mail to the street address.

Remember---P. O. Box is for payments only.