Payment Options

Payment Options
How do I pay my e-filed return?

When you e-file and owe tax, your payment is due April 15, 2019. To avoid penalty and interest, payment of taxes due should be made on or before April 15, 2019.

There are now two ways to pay tax due on e-filed returns:

  • Direct Debit. Beginning tax year 2016, payment on a tax due return can be made using direct debit at the at the time the return is efiled, when supported by the software.
  • Or, submit your payment with form 5122 City Income Tax e-file Payment Voucher (CITY-V). Your tax preparer or computer software will provide a copy of the form. You can e-file your return at any time during the e-file processing season; however, the CITY-V must be included when payment is submitted. Do not include a copy of your return with your payment.

Payments are not accepted via telephone. 

How do I pay my paper filed return?

Follow the instructions provided on the return and submit payment via check or money order.

What if my payment is made after the due date?

Penalty accrues monthly at one percent of the tax due, and increases by an additional one percent per month, or fraction thereof (e.g., penalty on a $500 tax due will be $30 if the tax is unpaid for six months). The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1 of each year. Interest is charged from the original due date of the return to the date the balance of the tax is paid. View current interest rates on Treasury’s Web site or call 517-636-5829

When is my payment due?

Payment of your 2018 tax due return must be received on or before April 15, 2019. If payment is late, penalty and interest will be added to your tax due and will continue to accrue until the amount is paid in full. If your check is returned as unpaid, you may receive a billing for a returned check fee. For additional information, view "What if my payment is made after the due date?".