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INSTRUCTIONS FOR PART YEAR FORM
Complete this form if you earned part of your income while a $138.00 credit. You MUST attach a copy of the 2017 City
resident of Big Rapids and you earned part of your income in Income Tax Return you filed with the other city.
Big Rapids as a non- resident.
LINE 15 - TOTAL PAYMENTS AND CREDITS
COLUMN 1 - LINES 1, 2 AND 3 Add Lines 11, 12, 13 and 14. Enter the results on this Line.
Include these items as though filing as a resident but only that
portion while a resident (See Resident instructions). LINE 16 - TAX DUE
If Line 10 is larger than Line 15, enter the difference on this
COLUMN 2 - LINES 1, 2 AND 3 Line.
Include these items as though filing as a non-resident but
only that portion that was Big Rapids earned income while a LINE 17 - PENALTY AND INTEREST
non-resident. (See Non-Resident instructions). Penalty and interest shall be calculated if 1) return is being
filed after the due date of April 30, 2018 or 2) the amount
Line 4 - Total Income due is more than $100.00 and no estimated payments were
Add Lines 1 and 2 less Line 3 for Both Columns. made (even if return is filed prior to the due date) or 3) the
amount due is more than $100.00 and the estimated
LINE 5 - EXEMPTIONS payments/tax withheld is less than 70% of your current year
Multiply your exemptions by $600.00 and enter in Column 1. total tax due, or less than 70% of your prior year total tax due
If Column 1, Line 5 (Exemption Deduction) is larger than Line (even if the return is filed prior to the due date).
4 (Total Income), carry excess to Column 2, Line 5.
LINE 18 - BALANCE DUE
LINE 6 - TAXABLE INCOME Add Lines 16 and 17, enter the total on Line 18. This amount
Subtract Line 5 from Line 4 and enter result on Line 6 for must be paid when filing the return. Make your check or
Both Columns. money order payable to: CITY OF BIG RAPIDS and mail
your payment and your return to: CITY OF BIG RAPIDS,
LINE 7 - TAX ON RESIDENT INCOME INCOME TAX PROCESSING CENTER, PO BOX 536
Multiply the Taxable Income in Column 1, Line 6 by 1% (.01) EATON RAPIDS, MI 48827-0536
and enter the result on this Line.
LINE 19 - OVERPAYMENT
LINE 8 - TAX ON NON-RESIDENT INCOME If Line 15 is larger than Line 10, enter the difference on this
Multiply the Taxable Income in Column 2, Line 6 by 1/2% or Line. Mail your return to: CITY OF BIG RAPIDS, INCOME
(.005) and enter the result on this Line. TAX PROCESSING CENTER, PO BOX 536 EATON
RAPIDS, MI 48827-0536
LINE 9 - VOLUNTARY CONTRIBUTION to Big Rapids
Community Pool and/or Community Library. BOX A - CREDIT OF 2017 OVERPAYMENT
Check this box if you want your overpayment credited to your
LINE 10 - TOTAL TAX 2018 tax.
Add Lines 7, 8 and 9 and enter the result on this Line.
BOX B - REFUND
LINE 11 - BIG RAPIDS TAX WITHHELD Check this box if you want your overpayment refunded to
Enter the amount of “Local Tax” withheld as reflected on your you.
W-2(s). Attach W-2(s) form(s).
SIGN YOUR RETURN
LINE 12 - ESTIMATED PAYMENTS Be sure that your return is signed. If you are filing jointly, or
Enter the amount(s) of estimated tax paid for 2017. taking your spouse as an exemption, both husband and wife
MUST sign the return.
LINE 13 - CREDIT FROM PREVIOUS YEAR
Enter the amount, if any, that was carried forward from the AUDIT OF RETURN
previous year. Each return is audited by the Income Tax Department. The
attachment of your Federal Form and all required Schedules is
LINE 14 - CREDITS FOR INCOME TAX PAID TO crucial to timely processing. If the audit brings forth questions
ANOTHER MUNICIPALITY. about your return not answered by your Federal Forms or if
If you are a Big Rapids resident subject to a city income tax in your return is incomplete, you will be asked to provide
another city, you may claim a credit. This credit may not additional information before your return is processed.
exceed the tax that a non-resident of Big Rapids would pay
on the same income earned in Big Rapids. (For example, a ASSISTANCE
Big Rapids resident working in Grand Rapids, with Grand If you have questions or need assistance in understanding
Rapids taxable income of $30,000.00, minus four exemptions these instructions, please call (231) 287-5644 or, visit the
of $600.00 each (Big Rapids exemptions amount only) = Income Tax Department at 226 N. Michigan Avenue, Big
$27,600.00 x .005 (Big Rapids non-resident rate only) = Rapids, MI 49307.
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