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INSTRUCTIONS FOR FORM GR-1040X, GRAND RAPIDS AMENDED INDIVIDUAL INCOME TAX RETURN
FOR FORM GR-1040X, GRAND RAPIDS AMENDED INDIVIDUAL INCOME TAX RETURN
If you have questions such as what income is taxable or what Line 22 – Total Income Subject to Tax
deductions are allowable, refer to the instructions for Form GR-1040. To Enter the total of line 20 less line 21.
get prior year forms, schedules or instructions, download them from the Line 23 – Tax (Round to nearest dollar)
city’s website, www.grcity.us/incometax. Nonresidents enter the result from line 22 multiplied by the nonresident
RESIDENT AND NONRESIDENT INSTRUCTIONS FOR LINES 1 tax rate for the year being amended. See the tax rate table below to
THROUGH 23 OF FORM GR-1040X, PAGE 1 determine the correct tax rate.
If your original return was e-filed, provide a complete copy of the original Residents enter the result from line 22 multiplied by the resident tax rate
return including all W-2 forms and return attachments. for the year being amended. See the tax rate table below to determine
Generally each line on Form GR-1040X matches the line on Form GR- the correct tax rate.
1040. Tax Rate Table
A part-year resident filing an amended return uses Schedule TCX lines TAX RATE FOR TAX RATE FOR TAX RATE FOR
1 through 23 to compute the tax separately on taxable income while a FILING TAX YEARS TAX YEAR TAX YEARS
resident and taxable income while a nonresident. See instructions for STATUS 1996 TO 2009 2010 2011 AND AFTER
Schedule TCX following the resident and nonresident instructions. Resident: 1.30% 1.40% 1.50%
COLUMN A – Original Amount – or as Previously Adjusted Nonresident: 0.65% 0.70% 0.75%
Lines 1 through 23 – Income, Deductions and Tax COLUMN C – Correct Amount
Enter on each line of this column the amount from the original return, To figure the amounts to enter in this column:
Form GR-1040, column C. If any of the amounts on any line have been Add the increase in column B to the amount in column A, or
previously adjusted by the filing of an amended return or a notice from Subtract the decrease in column B from the amount in column A.
the City of Grand Rapids Income Tax Department, enter the adjusted For any item you do not change, enter the amount from column A in
amount for that line. column C.
If the total income subject to tax on the return you are amending is $0 Example. Andy originally reported $21,000 as his wages on his 2010
and you are reporting corrections on Form GR-1040X on lines 1 through Form GR-1040, line 1. He received another Form W-2 for $500 after he
16, enter on line 22 in column A the actual taxable income instead of filed his return. He completes line 1 of Form GR-1040X as follows:
$0. Enclose a negative amount in parentheses. Column A Column B Column C
Example. Margaret showed $0 taxable income on her original return, Line 1 21,000 500 21,500
even though she actually had a loss of $1,000. She later discovered she Andy would also report any additional income tax withheld for Grand
had additional income of $2,000. Her Form GR-1040X, line 22, would Rapids on line 24a, column B.
show ($1,000) in column A, $2,000 in column B, and $1,000 in column
C. If she failed to take into account the loss she actually had on her PAYMENTS AND CREDITS FOR AMENDED RETURNS
original return, she would report $2,000 in column C and possibly Lines 24a through 24c
overstate her tax liability. In column A enter amounts as reported on the original return.
COLUMN B – Net Change – amount of increase or decrease – In column B enter changes to the amounts in column A.
explain in Part III (page 2 of Form GR-1040X) Line 24a – Withholding
Lines 1 through 16 If you are changing the tax withheld, attach to the front of Form GR-
Each change reported on lines 1 through 16 in column B must be 1040X a copy of all additional or corrected Forms W-2 you received
explained in Part III, page 2. If you need more space than provided in after you filed your original return.
Part III, attach a statement. Line 24d – Tax Paid with Original Return and Additional Tax Paid
Attach any schedule or form relating to the change. For example, attach after Original Return Filed
a copy of your corrected Schedule C if you are amending business In column C, Enter the total of the tax paid with the original return and
income. If you are amending your return because you received another any tax paid after filing the original return.
Form W-2, attach a copy of the new W-2.
Line 24e – Total Payments and Credits
Enter in column B, on the appropriate line, the amount of any change Add the amounts in column C lines 24a through 24d and enter here.
being made to the amount reported in column A for that line.
AMOUNT YOU OWE OR YOUR OVERPAYMENT
Line 17 – Total Additions The purpose of this section is to figure the additional tax you owe or
Enter the total of the amounts on lines 2 through 16. excess amount you have paid (overpayment). All of your payments (for
Line 18 – Total Income the tax year you are amending) received up to the date of this amended
Enter the total of the amounts on lines 1 and 16. return are taken into account, as well as any overpayment on your
Line 19 – Total Deductions original return or after adjustment by the Grand Rapids Income Tax
If any deduction allowed on a Grand Rapids income tax return is Department. It is as if you were using the new information to complete
changed, Part I, Deductions Schedule, (Form GR-1040X, page 2) must your original return. If the results show a larger overpayment than
be completed. Enter the total from page 2, Part 1, Deductions Schedule, before, the difference between the two becomes your new
line 7, column B. See the instructions for the Deductions Schedule (Part overpayment. You can choose to receive the overpayment as a refund
I) under the page 2 instructions, or apply it to your estimated tax for the following year. It can be used by
the Grand Rapids Income Tax Department to pay other income tax
Line 20 – Total Income after Deductions debts due to Grand Rapids. If the results show that you owe, it is
Enter the total of line 18 less line 19. because you do not have enough additional withholding or because
Line 21 – Exemptions filing your original return with the information you have now would have
If you are increasing or decreasing the number of exemptions, either resulted in a smaller overpayment or a balance due.
personal or dependent, claimed on your original return, you must Line 25 – Overpayment as Shown on Original Return or Previously
complete the Exemptions Schedule (Form GR-1040X, page 2, Part II). Adjusted
If the value of an exemption reported on your original return is being Enter the overpayment as shown on your original return, or as
changed, you must complete lines 4 through 6 of the Exemptions previously adjusted by the Income Tax Department.
Schedule. Line 26 – Adjusted Payments and Credits
On page 1, column B, line 21, enter the amount from page 2, Part II, Enter the total of line 24e less line 25. If less than zero (0), see line 27
Exemptions Schedule, line 6, column B. See instructions for the instructions.
Exemptions Schedule (Part II) under the page 2 instructions. Line 27 – Amount You Owe
On page 1, column B, line 21, enter the amount from page 2, Part II, If line 25 is larger than line 24e, line 26 will be negative. You owe
Exemptions Schedule, line 6, column B. See instructions for the additional tax. To figure the amount owed, treat the amount on line 26
Exemptions Schedule (Part II) under the page 2 instructions.
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