Michigan has 24 cities imposing a city income tax in the individual package. These are all available in Drake Tax. Currently 22 cities agree to accept the Common Form for Individuals and one more accepts it in the Corporate or S corporate return.

The following cities have accepted the Common Form:

• Albion

• Battle Creek

• Benton Harbor

• Big Rapids

• East Lansing

• Flint

• Grand Rapids

• Grayling City

• Hamtramck

• Highland Park

• Hudson (Corporate/Sub-Corporate packages only)

• Ionia

• Jackson

• Lansing

• Lapeer

• Muskegon City

• Muskegon Heights

• Pontiac

• Port Huron

• Portland

• Saginaw

• Springfield

• Walker

These cities will not use the common form, but will use the city form offered by that city.

• DT - Detroit

• HU - Hudson

The MI DOR provides more information about each city's guidelines.