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               2021 

        CITY OF WALKER INCOME TAX 

        RESIDENT FORMS AND INSTRUCTIONS 
        Form W-1040R—Individual Return 
                             
   For RESIDENTS of the City of Walker and INDIVIDUALS who 
        lived in Walker at ANY TIME during 2021 
                             
FILING DATE:   Your return must be filed by May 2, 2022 
 
REMITTANCE:    Make remittance payable to:  City Treasurer 
 
MAILING ADDRESS:  Mail your return and remittance, with W-2 
               forms and required attachments to: 
 
               Walker City Income Tax 
               P.O. Box 153 
               Grand Rapids, MI  49501-0153 
 
               Telephone number: (616) 791-6880 
 
               Business hours: 
               Monday through Thursday—7:30 a.m. to 5:00 p.m. 
               Friday—7:30 a.m. to 11:30 a.m. 

               Website:  www.walkermi.gov

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                    GENERAL INFORMATION                                        interest for the late payment of tax.  To avoid penalty and interest 
NEW FOR 2021                                                                   charges, you must pay in through withholdings and/or quarterly estimated 
     These forms and instructions were prepared prior to the issuance          payments at least 70% of your current year or prior year liability, whichever 
of final 2021 federal forms and schedules.  They include references to         is lower. 
federal forms and schedules that were still in draft form at the time of        If at any time during the year your income increases to such a level 
publication.  Please contact the Walker Income Tax Department at (616)         that one hundred dollars tax or more will be due at the end of the year, a 
791-6880 if you have any questions regarding what federal forms need to        Declaration of Estimated Tax must be filed. 
be attached.                                                                    The Declaration of Estimated Tax Forms W-1040ES (quarterly 
                                                                               estimated vouchers for 2022) are available on our website.   
WHO MUST FILE A RETURN                                                                                             
  Every resident or part-year resident of Walker who had taxable income                           LINE BY LINE INSTRUCTIONS 
in 2021 of $600 or more must file a return by May 2, 2022.  See Taxable        SCHEDULE 1—EXEMPTIONS 
Income paragraph below.  Married persons may file either a joint return or     Lines 1-3 
separate returns.                                                               All individuals filing a Walker income tax return are allowed one 
  If you do not meet the requirements for filing a return but Walker tax       personal exemption even if they are eligible to be claimed as a dependent 
was withheld or estimated tax was paid, you must file to receive a refund.     on another filer’s return.  On a joint return both individuals are allowed one 
WHO MUST USE THIS FORM                                                         personal exemption. 
  Full-year resident - If you were a resident of Walker during all of 2021      If you are taking an exemption for your spouse, you must enter their 
and had taxable income, you must use this form (W-1040R).  All taxable         social security number and they must sign the return even if they do not 
income while a resident of Walker must be reported on this form,               have any Walker income. 
regardless of the source of the income.  (See Taxable Income paragraph)         Individuals who are 65 years of age or older may claim one additional 
  Part-year resident who worked in Walker as both a resident and a             personal exemption.  On a joint return either one or both individuals if they 
nonresident - In addition to filing a resident form, individuals who had       qualify may claim one additional exemption for being 65 years of age or 
income subject to the Walker tax both as a resident and as a nonresident       older. 
must fill out and attach a Schedule L.  Schedule L is available at              Individuals who are legally blind may also claim an additional personal 
www.walker.city and is necessary to compute the tax on those items of          exemption.  On a joint return either one or both individuals if they qualify 
income that are taxed differently to residents and nonresidents.  Do not use   may claim an additional exemption. 
Schedule L unless you had income subject to the Walker tax both as a           SCHEDULE 2—WAGE DETAIL 
resident and as a nonresident.                                                 Columns A and B 
  Indicate to the left of the dollar amount entered on line 7 that such         All wages, salaries, sick pay, tips, bonuses, etc. earned by a resident 
amount has been transferred from Schedule L.  Do not fill in lines 1 through   of Walker while a resident of Walker are taxable regardless of where 
6 on the front of the form.                                                    earned and must be included on Schedule 2. 
  Part-year resident who did not work in Walker as a nonresident -              Enter Walker income tax withheld by your employer in Column A as 
Do not use Schedule L if you were a part-year resident of Walker and did       shown on your 2021 W-2 statements.  The locality name on your W-2(s) 
not work in Walker during the part of the year that you lived outside of       must be Walker for you to receive credit for Walker income tax withholding.  
Walker.  Report on this form only your taxable income while a resident,        The City of Walker copy of your W-2(s) must be submitted with your 
regardless of the source of the income.  Show the period you were a            return. 
resident and your former address in the spaces provided.                        Enter total wages from box one of your W-2(s) in Column B. 
EXTENSION OF TIME TO FILE                                                      SCHEDULE 3—PAYMENTS 
  The due date of this return may be extended for a period not to exceed       Line 1—Tax withheld by your employer 
six months.  When a city extension is granted, tentative tax must be            Enter the amount of Walker tax withheld from Schedule 2, Column A, 
paid by May 2, 2022.  Applications for extensions are available online at      line 1a. 
www.walkermi.gov/taxforms                                                      Line 2—Estimated payments, credit from a prior year, extension payments 
  Applying for a Federal extension does not satisfy the requirement             If you made quarterly estimated payment(s), applied an overpayment 
to file a Walker extension.                                                    from your 2020 Walker return to 2021 or made a payment with an 
TAXABLE INCOME                                                                 extension, enter the total of all payments on line 2.   
  Walker residents are required to report the same kinds of taxable             In addition, enter any Walker income tax paid on your behalf by a 
income on their city return as they report on their federal return, with the   partnership of which you are a partner on line 2.  Please indicate to the 
following exceptions:                                                          right of the amount that the payment was made by a partnership. 
•    Gifts, inheritances and bequests are not taxable income.                  Line 3—Credit for tax paid to another city. 
•    Pensions (including disability pensions), social security, annuities, IRA  If you are a Walker resident subject to city income tax in another city, 
     distributions after age 59 ½, and rollover of amounts from IRA’s to       you may claim a credit against Walker income tax for the net amount paid 
     ROTH IRA’s are not taxable income. See the Income Tax FAQ                 to the other city.  This credit may not exceed the tax that a nonresident of 
     section on our website for more information regarding which pension       Walker would pay on the same income earned in Walker.  Complete 
     codes from Box 7 of form 1099-R are exempt and which are taxable.         Worksheet 1 on page 2 of the form to determine the amount of credit to 
•    Proceeds of insurance (except that payments from a health and             enter on line 3.  If you worked at home during 2021 due to COVID, you 
     accident policy paid for by your employer are taxable to the same         must reduce the amount of wages for the credit to the amount actually 
     extent as provided by the Internal Revenue Code).                         earned in the non-resident city. 
•    Unemployment compensation and supplemental unemployment                   You must attach a copy of the 2021 city income tax return(s) that you 
     benefits are not taxable income.                                          filed with the other city(ies). 
•    Interest from obligations of the United States, the states, or            SCHEDULE 4—OTHER INCOME/LOSS 
     subordinate units of government of the states, and gains or losses on     The federal rules concerning passive losses are applicable to losses 
     the sales of obligations of the United States are not taxable income.     deducted on this return. 
•    Military pay of members of the National Guard and the Armed Forces         Line 1—Interest income 
     of the United States including Reserve pay is not taxable income.                  Enter interest from your federal return on line 1a.  Enter interest 
     Attach a copy of your military W-2.                                       from obligations of the United States Government on line 1b.  Subtract line 
•    Michigan State Lottery prizes won before January 1, 1988 are not          1b. from line 1a. and enter the result on line 1c. 
     taxable income.  Michigan State Lottery prizes won after December         Line 2—Dividend income 
     31, 1987 are taxable income.                                                       Enter dividends from your federal return on line 2a.  Enter 
                                                                               dividends from obligations of the United States on line 2b.  Subtract line 2b. 
                                                                               from line 2a. and enter the result on line 2c. 
DECLARATION OF ESTIMATED TAX                                                   Line 3—Income/loss from business (for filers of Federal Schedule C) 
  If you expect that your Walker income in 2022 not subject to                  Walker residents are taxed on the net profits from their operation of a 
withholding will be more than $10,000 after deductions ($100 in tax), you      business or profession regardless of where it is located.   
must file a Declaration of Estimated Tax (form W-1040ES) for 2022 by May        Enter your Schedule C income/loss on line 3a.  Enter your SEP 
2, 2022 and pay at least one-fourth (1/4) of the estimated 2022 tax with       deduction, if applicable, on line 3b.  Subtract line 3b. from 3a. and enter the 
your Declaration.  The three remaining payments are due at the end of          result on line 3c. You must attach a copy of Federal Schedule C.  If you 
June, September and January.                                                   have deducted a SEP contribution on line 3b. you must attach a copy of 
  Failure to file a Declaration of Estimated Tax and make the                  Schedule 1 of your Federal Form 1040. 
required payments will result in the assessment of penalty and                  A net operating loss carryover may be deducted if the loss was 
                                                                               incurred after January 1, 1988.  Attach a schedule showing the calculation

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CITY OF WALKER RESIDENT INDIVIDUAL INCOME TAX RETURN
W-1040R Due May 2, 2022 2021
Please print. Your first name & initial Last name Your Social Security Number--REQUIRED
Complete
social security If joint, spouse's first name & initial Last name
numbers Spouse's Social Security Number
are required. Home address (Number and street or rural route)

SEE City, town or post office State Zip code Day phone Evening phone
INSTRUCTIONS
Taxpayer only
Part Year Resident from _____/_____/_____ to _____/_____/_____ Spouse only If married, is spouse filing Yes No
Former Address: Both a separate return?
Schedule 1 Exemption Amount 1.
Check boxes that apply: Regular 65 or over Blind 1. Number of boxes checked
Yourself 2. Number of dependent children and/or other dependents 2.
which you listed on your federal return
Spouse ** 3. Total number of exemptions--add lines 1 and 2 3.
**If this box is checked, you must enter spouse's social Multiply number of exemptions in line 3 by $600
security number above and spouse must sign return and enter on line 5 of return summary below.
Schedule 2 Wage Detail ATTACH WALKER COPY OF FORM(S) W-2 Column A Column B
Walker tax Total wages from
Employer's name Street address of actual work location(s) withheld Box 1 of W-2
.00 .00
.00 .00
.00 .00
.00 .00
Totals 1a. .00 1b. .00
Schedule 3 Payments
1. Tax withheld by your employer from line 1a. of Schedule 2 1. .00
2. 2021 estimated payments, credit from 2020 W-1040R, payment with extension 2. .00
3. Credit for tax paid to another city--from Page 2, Worksheet 1 3. .00 Attach copy of other return
4. Total payments--enter here and on line 8 of return summary below 4. .00
1. Total wages, salaries and tips from Schedule 2, line 1b. Attach your W-2 form(s) 1. .00
Return 2. Other income/loss from Page 2, Schedule 4, line 11 2. .00
Summary 3. Deductions from Page 2, Schedule 5, Line 5 (Enter as negative amount) 3. .00
4. Combine lines 1, 2 and 3. This is your total Walker income 4. .00
Exemptions 5. Multiply number of exemptions from Schedule 1, line 3 by $600 and enter here 5. .00
Taxable Income 6. Subtract line 5 from line 4. This is your taxable income 6. .00
Tax 7. Multiply line 6 by one percent (.01) This is your Walker tax Tax >>> 7. .00
Payments 8. Total of Walker payments from Schedule 3, line 4 Payments >>> 8. .00
Tax 9. If tax (line 7) is larger than payments (line 8) enter amount you owe. MAKE CHECK
PAYABLE TO WALKER CITY TREASURER OR PAY WITH A DIRECT ELECTRONIC Pay With
Due WITHDRAWAL (Mark pay tax due, line 14b, and complete lines 14 c,d,e & f) Return >>> 9. .00
Overpayment 10. If payments (line 8) are larger than tax (line 7) ENTER OVERPAYMENT Overpayment >>> 10. .00
Credit to 2022 11. Amount of overpayment to be held and applied to your 2022 estimated tax Credit to 2022 >>> 11. .00
Donation 12. Overpayment donated to Education Foundation--See page 2 Donation >>> 12. .00
13. Amount of overpayment to be refunded (For direct deposit, mark refund box,
Refund
line 14a, and complete lines 14 c,d,e & f) Refund >>> 13. .00
Direct Deposit 14. Direct deposit refund or direct withdrawal payment Mark one: 14a Refund-direct deposit 14b Pay tax due-direct withdraw
or c. Routing number e. Type of account: Checking Savings
(Default is date processed)
Direct Payment d. Account number f. Withdrawal date:
I have read this return. Under the penalties of perjury, I declare that to the best of my knowledge and belief the return is true, correct and accurately lists all amounts and sources
of Walker income I received during the tax year. If prepared by a person other than the taxpayer, his/her declaration is based on all information of which he/she has any knowledge.
Your signature Spouse's signature if joint return Paid preparer's signature
PLEASE
SIGN HERE Date Your occupation Date Spouse's occupation If you itemized deductions on your Federal income
tax return for 2021, check here:
YOU MUST ATTACH A COPY OF PAGE 1 AND SCHEDULE 1 (IF USED) OF YOUR 2021 FEDERAL 1040
Mail return to: City of Walker Income Tax Dept., PO Box 153, Grand Rapids, MI 49501-0153

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                               CITY OF WALKER RESIDENT INDIVIDUAL INCOME TAX RETURN
Page 2                                                                     W-1040R                                                               2021
Schedule 4           Other Income/Loss
PART YEAR RESIDENTS INCLUDE ONLY INCOME/LOSS ATTRIBUTABLE TO PERIOD OF RESIDENCY
1. Interest income from Federal return               1a.                   .00      U.S. interest 1b.          .00           1c.                 .00
2. Dividend income from Federal return               2a.                   .00      U.S. dividends 2b.         .00           2c.                 .00
3. Income/loss from business--Federal Schedule C     3a.                   .00    SEP deduction   3b.          .00           3c.                 .00
4. Income/loss from rents/royalties--Federal Schedule E, page 1                                                              4.                  .00
5. Income/loss from partnerships--Federal Schedule E, page 2                                                                 5.                  .00
6. Income/loss from sale or exchange of property (Capital gains)--Federal Schedule D/Form 8949                               6.                  .00
7. Distributions from Subchapter S corporations--Federal Schedule K-1                                                        7.                  .00
8. Income from estates/trusts--Federal Schedule E, page 2                                                                    8.                  .00
9. Premature distributions from profit sharing plans, pension plans and/or IRAs                                              9.                  .00
10. Other income (alimony received, gambling winnings, taxable scholarships, etc.)                                           10.                 .00
11. Total--combine lines 1c. through 10--enter here and on page 1, line 2 of return summary                                  11.                 .00

Schedule 5           Deductions
PART YEAR RESIDENTS ALLOCATE DEDUCTIONS FOR PERIOD OF RESIDENCY
1. IRA deduction--attach Schedule 1 of Federal 1040  (No deduction is allowed for contributions to a ROTH IRA)               1.                  .00
2. Employee business expenses--see instructions and attach detailed list                                                     2.                  .00
3. Moving expenses--see instructions and attach Federal 3903                                                                 3.                  .00
4. Alimony paid--attach Schedule 1 of Federal 1040                                                                           4.                  .00
5. Total--add lines 1 through 4--enter here and on page 1, line 3 of return summary                                          5.                  .00

Worksheet 1          Credit for Tax Paid to Another City

1. Total income after deductions (before exemptions) from 2021 non-resident city return                                      1.                  .00
2. Less:  exemption amount from  Walker return--page 1, line 5                                                               2.                  .00
3. Subtract line 2 from line 1                                                                                               3.                  .00
4. Rate                                                                                                                      4.                  .005
5. Multiply line 4 by line 3--enter here and on page 1, schedule 3, line 3                                                   5.                  .00
(Credit is limited to actual tax liability from other city's return and must be reduced if you worked at home due to COVID)
Part year residents: Include income on line 1 of this worksheet only to the extent that it is taxable by Walker as a resident
                     and taxable by another city that imposes an income tax as a non-resident
Note: You must complete a separate Worksheet 1 for each city in which you filed a non-resident return
                                       YOU MUST ATTACH A COPY OF PAGE ONE OF THE OTHER CITY'S RETURN
                                                     Summary of Required Attachments
All Filers:                                                                         If Applicable:
     All form W-2's                                                                       Federal Schedule 1
     Page 1 of Federal Form 1040                                                          Federal Form 3903
                                                                                           Federal Schedule C
Filers Taking a Credit for Tax Paid to Another City:                                       Federal Schedule D, Forms 8949, 4797, 6252
     Copy of page one of the other city(ies) return                                       Federal Schedule E including Federal Schedule K-1 
                                                                                            for all S corporations shown on Schedule E, if any
                                                                                           Copies of all forms 1099-R for taxpayers under age 65
                                                     Contribution to Education Foundation
You may contribute your overpayment from Page 1, line 10 to one of the Education Foundations listed by checking the appropriate box.
If you check a box, the full amount of your overpayment will be sent to the Education Foundation you have chosen. Skip lines 11 and 13.

      Comstock Park Education Foundation

      The Grandville Education Foundation

      Kenowa Hills Education Foundation

                                                                Third Party Designee
Do you want to allow another person to discuss this return with the Income Tax Department?             Yes--Complete the following:              No

Designee's Name:                                                                        Phone No.  (         )

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of any net operating loss carryover deducted from line 3c. You may not The only deductions allowed by the City of Walker Income Tax
deduct a carryback loss. Ordinance are as follows:
Line 4—Income/loss from rents/royalties (for filers of Federal Schedule E, • Expenses of travel, meals and lodging while away from home
page one) • Expenses as an outside salesperson who works away from his
Enter all rent and royalty income included on your Federal Schedule E, employer’s place of business (does not include driver/salesperson
page one and received while a resident of Walker. Attach a copy of whose primary duty is service and delivery).
Federal Schedule E, page one. • Expenses of transportation (but not transportation to and from
Line 5—Income/loss from partnerships (for filers of Federal Schedule E, work).
page two) • Expenses reimbursed under an expense account or other
Enter your share of the partnership income/loss on line 5 of arrangement with your employer, if the reimbursement has been
Schedule 4 as reported on Federal Schedule E, page two. Your share of included in reported gross earnings.
qualifying dividends, gains, etc. are treated as belonging to you as an You must attach a detailed list of your employee business expenses.
individual and should be reported on the appropriate Federal and Walker Line 3—Moving expenses
schedules. Moving expenses for certain Armed Forces members only into the City
Attach a copy of Federal Schedule E, page two. of Walker that qualify under the Internal Revenue Code as a deduction
If you are claiming a loss from a partnership located outside of Walker, from federal gross income may be deducted on your Walker return.
a copy of your Federal Schedule K-1 must be attached. You must attach a copy of Federal Form 3903 or a list of your moving
Line 6—Income/loss from sale or exchange of property (for filers of Federal expenses, including the distance in miles from where you moved.
Schedule D, Form 8949, Form 4797 and/or Form 6252) Line 4—Alimony deduction (CHILD SUPPORT IS NOT DEDUCTIBLE)
Enter on line 6 the gain/loss from the sale or exchange of real or Enter alimony deducted on your 2021 federal return.
tangible personal property regardless of where located. The Walker You must attach a copy of Schedule 1 of your Federal Form 1040.
Income Tax Ordinance follows the Internal Revenue Code in its treatment
of capital gains, with two exceptions: COMPLETING YOUR RETURN
Gains on the sales of obligations of the United States are not taxable After completing schedules 1 through 5 as applicable, transfer the
on this return. results of schedules 1 through 5 to lines 1, 2, 3, 5 and 8 on the front of the
Gain or loss on property purchased prior to January 1, 1988 must be form.
determined by one of the following methods: Follow the instructions on the front of the form for lines 4, 6 and 7.
a) The basis may be the adjusted fair market value of the property Line 9—Tax due
on January 1, 1988 (December 31, 1987 closing price for traded If after computing your Walker Income tax and deducting your
securities), or payments and credits, the balance due is one dollar ($1.00) or more, it
b) Divide the number of months the property has been held since must be entered on Line 9.
January 1, 1988 by the total number of months the property was Make check or money order payable to CITY TREASURER and mail
held, and apply this fraction to the total gain or loss as reported on with this return to: WALKER CITY INCOME TAX DEPARTMENT, P.O.
your federal income tax return. BOX 153, GRAND RAPIDS, MI 49501-0153. For direct electronic
Attach Federal Schedule D and Form 8949. Also attach Form 4797 withdrawal, mark pay tax due, line 14b, and complete lines 14c, d, e and f.
and Form 6252 if applicable. Withdrawal date (line 14f) must be no later than the due date of the return.
Line 7—Distributions from Subchapter S corporations. If no date is entered, the default withdrawal date will be the date
Enter on line 7 cash or property distributions from S corporations from processed.
line 16, code D of Federal Schedule K-1. The Walker City Income Tax Line 10—Overpayment
Ordinance does not recognize Subchapter S status. Distributions from an If your total payments and credits on line 8 are more than Walker Tax
S corporation are taxable as if paid by a regular corporation as dividends. on line 7, you have overpaid your tax for 2021.
If you are a shareholder in a corporation that has elected to file under 1. If you want your overpayment to be HELD and applied to your 2022
Subchapter S of the Internal Revenue Code, you are not required to report estimated tax, enter the overpayment on line 11.
any distributed income from Federal Schedule K-1 lines 1 through 11, nor 2. If you want your overpayment to be DONATED to the Education
may you deduct your share of any loss or other deductions distributed by Foundation of your choice, enter the overpayment on line 12. Select
the corporation. the Education Foundation on page 2.
Attach copies of Federal Schedule K-1 for all S corporations listed on 3. If you want your overpayment MAILED to you, enter the overpayment
page two of your Federal Schedule E regardless of whether or not the on line 13.
S corporation made distributions. 4. If you want your overpayment REFUNDED VIA DIRECT DEPOSIT,
Line 8—Income from estates and/or trusts. enter the overpayment on line 13 and complete the routing number,
Enter on line 8 all income from estates and/or trusts reported on your type of account and account number boxes provided in line 14.
Federal Schedule E, page two. Income from an estate or trust is taxable to Refunds or credits of less than one dollar ($1.00) cannot be made.
a Walker resident regardless of the location of the estate or trust, or the THIRD PARTY DESIGNEE
location of property it may own. If you want to allow a friend, family member or any other person you
Attach a copy of Federal Schedule E, page two. choose to discuss your 2021 tax return with the Income Tax Department,
Line 9—Distributions from profit sharing plans, premature IRA distributions. give the Department any information missing from your return, receive
Enter on line 9 all early pension and profit sharing withdrawals and/or copies of notices and/or respond to notices about math errors, offsets and
distributions subject to the 10% federal penalty. Also report on line 9 return preparation, check the “Yes” box in the designated area. Enter the
premature IRA distributions subject to the 10% federal penalty. designee’s name and phone number. To designate the preparer who
Line 10—Other income. signed your return, enter “Preparer” in the space for designee’s name.
Enter on line 10 all other income reported on your federal return and ASSISTANCE
not specifically exempted by the Walker City Income Tax Ordinance. If you have questions not answered in these instructions or if you need
Examples of the types of income reported on line 10 are gambling assistance in preparing your return, call (616) 791-6880.
winnings, alimony received and miscellaneous income. We would be happy to prepare your Walker Income Tax Return free of
SCHEDULE 5—DEDUCTIONS charge. Please contact the Walker Income Tax Department at 791-6880
Part-year residents must allocate deductions the same way they allocate for an appointment.
income. The only deductions allowed by the Income Tax Ordinance are: NOTICE
Line 1—IRA deduction These instructions are an interpretation of the Walker City Income Tax
The rules governing IRA deductions on this return are the same as Ordinance. If any discrepancy exists between the instructions and the
under the Internal Revenue Code. Ordinance, the Ordinance prevails.
Contributions to ROTH IRA’s are not deductible.
Attach Schedule 1 of Federal Form 1040.
A SEP retirement plan deduction must be entered on line 1b. of
Schedule 4.
Line 2—Employee business expenses
The employee business expenses listed below are not subject to the
same reductions and limitations required under the Internal Revenue Code.
These expenses are, however, allowed only to the extent not paid or
reimbursed by your employer and only when incurred in the performance of
service for your employer.

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WALKER INCOME TAX DEPT. 
4243 Remembrance Road, NW 
Walker, MI  49534 
 
PLEASE REMEMBER TO: 
 
  Sign your return.  If a joint return, both spouses must sign even if only one had income subject to 
 Walker income tax. 
 
  Attach a copy of page one of your Federal Form 1040 and Schedule 1, if used. 
 
  Attach copies of Form(s) W-2.  If you are claiming a credit for Walker withholding, the locality name 
 on your W-2 must be Walker. 
 
  Attach Federal Schedules and other city returns as needed.  See Summary of Required Attachments 
 on page 2 of form W-1040R. 
 
 Estimated payment vouchers for 2022 are available on our website at: 
                             www.walkermi.gov/taxforms 
                              
   See instructions to determine if you are required to file quarterly estimated 
                             payments.

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