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                       2022 

       CITY OF GRAND RAPIDS INCOME TAX 

       RESIDENT FORMS AND INSTRUCTIONS 
             Form GR-1040R—Individual Return 

For use by individuals who were residents of the City 
       of Grand Rapids at any time during 2022. 

FILING DATE: Your return must be filed byMay 1ST   , 202 3

REMITTANCE:  Make remittance payable to:  GR City Income Tax 

MAILING ADDRESS:  Mail your return and remittance, with W-2 
             forms to: 

             Grand Rapids Income Tax 
             P.O. Box 347 
             Grand Rapids, MI  49501-0347 

             Telephone number: (616) 456-3415 Option 0 

             Office hours: Monday,Tuesday, Thursday, Friday 
             8 a.m. to 5:00 p.m. Wednesday - 8am to 7pm 
             (April 5th to April 26th) Saturday 8am- 2pm on 
             February 11th, March 11th, March 25th, April 1st, 
             April 15th, April 22nd, & April 29th. 

             Phone hours: 
             Monday through Friday 8 a.m. to 5:00 p.m.  
             Wednesday 8am- 7pm  (March 8th to April 26th)

             Website:  www.grcity.us/incometax

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RESIDENTS Distribution Code 7 in Box 7 of the 1099-R form, are received after age 59½
or described by Section 72(t) (2)(A)(iv) of the IRC.
If you lived in the Grand Rapids city limits for entire year, you will file a
resident tax return. Residency is based on your home address – even if Premature IRA distributions – typically designated with Distribution Code 1
you were renting your home. If you moved during the year and lived both in Box 1 of the 1099-R form and received prior to age 59½ - are taxable to
inside and outside of the Grand Rapids city limits, you will file as a part- Grand Rapids.
year resident. See separate part-year tax form, instructions and Sch TC
(part-year resident schedule) if applicable. Line 10 – Pensions and Annuities – PLEASE ATTACH 1099-R FORM(S)
All income of Grand Rapids residents is taxable, including wages and other Pension and retirement benefits NOT taxable (typically designated by
income earned outside of the Grand Rapids city limits. In general, if Distribution Code 7 in Box 7 of the 1099-R form) to Grand Rapids include:
income is taxable on the federal tax return, it is taxable to Grand Rapids. 1. Pension plans that define eligibility for retirement and set contribution
The exception to taxable wages would be pay received as an active-duty and benefit amounts in advance.
military member, including Reserve and National Guard Pay. 2. Qualified retirement plans for the self-employed. Benefits from any of
the previous plans received on account of disability or as a surviving
Interest and Dividend (Lines 2 and 3) income is taxable unless the source spouse if the decedent qualified for the exclusion at the time of death.
was from a federal government obligation (U.S. Bonds, Treasury bills and 3. Distributions from a 401(k) or 403(b) plan attributable to employer
notes, etc.). contributions or attributable to employee contributions to the extent
they result in matching contributions by the employer.
Alimony (Line 5) received by residents is taxable to Grand Rapids. 4. Benefits paid to an individual from a retirement annuity policy that has
Gambling winnings (report on Line 16) are also taxable to residents. been annuitized and paid over the life of the individual.

Line 7 – Capital Gain or (Losses) Pension and retirement benefits that ARE taxable (typically designated by
The Uniform City Income Tax Ordinance follows the Internal Revenue Code Distribution Code 1 in Box 7 of the 1099-R form) to Grand Rapids include:
regarding capital gains. All capital gains realized while a resident are 1. Premature pension plan distributions (those received prior to qualifying
taxable regardless of where the property is located, with the following for retirement).
exceptions: 2. Amounts received from deferred compensation plans that let the
1. Capital gains on sales of obligations of the United States and employee set the amount to be put aside and do not set retirement
subordinate units of government. age or requirements for years of service. These plans include, but are
2. The portion of the capital gain or loss on property purchased prior to not limited to, plans under IRC Sections 401(k), 457 and 403(b):
the inception of the Grand Rapids income tax ordinance that is • Amounts received before the recipient could retire under the plan
attributed to the time before inception ordinance. provisions, including amounts paid on separation, withdrawal or
3. Capital loss carryovers that originated prior to the taxpayer becoming discontinuance of the plan;
a resident of Grand Rapids are not deductible. • Amounts received as early retirement incentives, unless the
Capital losses are allowed to the same extent they are allowed under the incentives were paid from a pension trust;
Internal Revenue Code and limited to $3,000 per year. Unused net capital 3. Benefits paid from a retirement annuity policy other than annuitized
losses may be carried over to future tax years. The capital loss carryover for benefits paid over the life of the individual are taxable to the same
Grand Rapids may be different than the carryover for federal income tax extent taxable under the Internal Revenue Code.
purposes.
Deferred capital gain income from installment sales and like-kind exchanges 1099-R DEATH BENEFITS INDICATED BY DISTRIBUTION CODE 4 OF
are taxable in the same year reported on the taxpayer’s federal income tax THE 1099-R FORM (Both Lines 9 and 10). If you received a distribution as
return. the surviving spouse of the decedent, the income is not taxable to Grand
Flow through income or loss from an S corporation reported on federal Sch. Rapids. The income is taxable to all other recipients.
D is taxable. Attach copies of federal Sch. K-1 (Form 1120S).
Line 11 – Rental real estate, royalties, partnerships, S Corporations,
Residents reporting capital gains or losses must attach a copy of federal trusts, etc. – PLEASE ATTACH FEDERAL SCH E
Schedule D.
Except for royalty income upon which Michigan severance tax was paid, all
Excluded capital gains must be explained by completing and attaching the income reported on federal Schedule E is taxable. A resident’s share of an
Exclusions and Adjustments to Capital Gains or (Losses) schedule. S corporation’s flow through income is taxable to the same extent and on the
same basis the income is taxable under the Internal Revenue Code. Royalty
Line 8 – Other Gains (or Losses) income upon which Michigan severance tax was paid is to be reported in
Other gains or losses are taxable to the extent that they are taxable on the column B (income excludible to Grand Rapids).
federal 1040. Other gains and losses realized while a resident are taxable
regardless of where the property is located, except the portion of the gain or
loss on property purchased prior to the inception of the Grand Rapids Income Line 16 – Other Income. Any other income taxable to Grand Rapids for
Tax Ordinance. which there is not a specific line is reported here. For residents, this includes
gambling winnings, tribal income, etc. If you had a Net Operating Loss
Deferred other gains from installment sales and like-kind exchanges are (NOL), report the loss amount on Line 16 and attach supporting
taxable in the year recognized on the federal income tax return. Deferred documentation.
gains must be supported by attaching a copy of federal Form 6252
and/or Form 8824.
Residents reporting other gains and losses must attach a copy of federal Line 24, Box C – Credit for tax paid to another city. If you worked in
Form 4797. another taxing city (such as Walker) you can claim the other city tax credit.
Please attach page 1 of the other city’s return to support the amount claimed.
Flow through income or loss from an S corporation reported on federal Form Failure to attach page 1 of the other city’s tax return will result in a denial of
4797 of a resident is taxable. Attach copies of federal Schedule K-1 (Form the credit.
1120S).
Use the Exclusions and Adjustments to Other Gains or (Losses) schedule to See GENERAL INSTRUCTIONS FOR ALL FILIERS for mailing
compute exclusions and adjustments to other gains and losses reported on addresses.
your federal income tax return.

Line 9 – IRA Distributions – PLEASE ATTACH 1099-R FORM(S)
IRA distributions qualifying as retirement benefits are not taxable to Grand
Rapids. Excludible IRA distributions are typically designated with

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CF-1040 GRAND RAPIDS 2022 22MI-GR-1040-1
INDIVIDUAL RETURN DUE APRIL 30, 2023
Taxpayer's SSN Taxpayer's first name Initial Last name RESIDENCE STATUS
X Resident Nonresident Part-year
resident
Spouse's SSN If joint return spouse's first name Initial Last name Part-year resident - dates of residency (mm/dd/yyyy)
From
Mark (X) box if deceased Present home address (Number and street) Apt. no. To
Taxpayer Spouse FILING STATUS
Enter date of death on page 2, right Address line 2 (P.O. Box address for mailing use only) Single Married filing jointly
side of the signature area
Married filing separately. Enter spouse's
Mark box (X) below if; City, town or post office State Zip code SSN in Spouse's SSN box and Spouse's full
Federal Form 1310 attached name here.
Foreign country name Foreign province/county Foreign postal code
Itemized deductions on your Spouse's full name if married filing separately
Federal tax return for 2022
ROUND ALL FIGURES TO NEAREST DOLLAR
INCOME (Drop amounts under $0.50 and increase Column A Column B Column C
amounts from $.50 to $0.99 to next dollar) Federal Return Data Exclusions/Adjustments Taxable Income
1. Wages, salaries, tips, etc. (W-2 forms must be attached) 1
SEND 2. Taxable interest 2
COPY OF
PAGE 1 OF 3. Ordinary dividends 3
FEDERAL 4. Taxable refunds, credits or offsets of state and local income taxes 4 NOT TAXABLE
RETURN
5. Alimony received 5
6. Business income or (loss) (Attach copy of federal Schedule C) 6
7. Capital gain or (loss)
(Attach copy of fed. Sch. D) 7a. Mark if federal 7
Sch. D not required
8. Other gains or (losses) (Attach copy of federal Form 4797) 8
9. Taxable IRA distributions (Attach copy of Form(s) 1099-R) 9
10. Taxable pensions and annuities (Attach copy of Form(s) 1099-R) 10
11. Rental real estate, royalties, partnerships, S corporations, trusts,
etc. (Attach copy of federal Schedule E) 11
12. Subchapter S corporation distributions (Att. copy of fed. Sch. K-1) 12 NOT APPLICABLE
13. Farm income or (loss) (Attach copy of federal Schedule F) 13
SEND W-2 14. Unemployment compensation 14 NOT TAXABLE
FORMS 15. Social security benefits 15 NOT TAXABLE
16. Other income (Attach statement listing type and amount) 16
17. Total additions (Add lines 2 through 16) 17
18. Total income (Add lines 1 through 16) 18
19. Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7) 19
20. Total income after deductions (Subtract line 19 from line 18) 20
21. Exemptions (Enter the total exemptions, from Form CF-1040, page 2, box 1h, on line 21a and multiply this
number by $600 and enter on line 21b) $600 21a 21b
22. Total income subject to tax (Subtract line 21b from line 20) 22
23. Tax at {tax rate} (Multiply line 22 by resident rate for city 1.5% and enter tax on line 23b, or if using Schedule TC to
compute tax, check box 23a and enter tax from Schedule TC, line 23d) 23a 23b
Payments GR tax withheld Other tax payments (est, extension, Credit for tax paid Total
24. and cr fwd, partnership & tax option corp) to another city payments
credits 24a 24b 24c & credits 24d
25. Interest and penalty for: failure to make Interest Penalty Total
estimated tax payments; underpayment of interest &
estimated tax; or late payment of tax 25a 25b penalty 25c
ENCLOSE Amount you owe (Add lines 23b and 25c, and subtract line 24d) MAKE CHECK OR MONEY ORDER PAY WITH
CHECK OR TAX DUE 26. PAYABLE TO: CITY OF GRAND RAPIDS, OR TO PAY WITH A DIRECT WITHDRAWAL mark (X) pay
MONEY tax due, line 31b, and complete lines 31c, d & e) RETURN 26
ORDER OVERPAYMENT 27. Tax overpayment (Subtract lines 23b and 25c from line 24d; choose overpayment options on lines 28 - 30) 27
Amount of Donation 1 Donation 2 Donation 3
28. overpayment Total
donated 28a 28b 28c donations 28d
29. Amount of overpayment credited forward to 2023 Amount of credit to 2023 >> 29
30. Amount of overpayment refunded (Line 27 less lines 28d and 29) (For refund to be directly deposited to
your bank account, mark refund box, line 31a, and complete line 31 c, d & e) Refund amount >> 30
Direct deposit refund or 31a Refund 31c Routing
direct withdrawal payment (direct deposit) number
31. (Mark (X) appropriate box 31b Pay tax due 31d Account
31a or 31b and complete (direct withdrawal) number
lines 31c, 31d and 31e) 31e Account Type: 31e1. Checking 31e2. Savings
MAIL TO: GRAND RAPIDS INCOME TAX DEPARTMENT, PO BOX 106, GRAND RAPIDS, MI 49501-0106 Revised 01/13/2023

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                                                           Taxpayer's name                                                    Taxpayer's SSN
CF-1040, PAGE 2                                                                                                                                                                             22MI-GR-1040-2
CF 1040  PAGE 2                                                                                                                                                                                  c
EXEMPTIONS                                                            Date of birth (mm/dd/yyyy)                      Regular  65 or over   Blind
SCHEDULE                                  1a. You                                                                                                                                           1e. Enterboxesthecheckednumberon of  
                                          1b. Spouse                                                                                                                                                lines 1a and 1b
1d. List Dependents                       1c.            Check box if you can be claimed as a dependent on another person's tax return
#                              First Name                           Last Name                    Social Security Number                 Relationship            Date of Birth               1f.     Enter number of 
                                                                                                                                                                                                    dependent children 
1.                                                                                                                                                                                                  listed on line 1d 
2.                                                                  `
3.                                                                                                                                                                                          1g. Enter number of other 
                                                                                                                                                                                                    dependents listed on       
4.                                                                                                                                                                                                  line 1d 
5.
6.                                                                                                                                                                                          1h. Total exemptions (Add 
                                                                                                                                                                                                    lines 1e, 1f and 1g; 
7.                                                                                                                                                                                                  enter here and also on 
8.                                                                                                                                                                                                  page 1, line 21a)                       
EXCLUDED WAGES AND TAX WITHHELD SCHEDULE (See instructions. Resident wages generally not excluded)  
W-2                  Col. A                COLUMN B                         COLUMN C                           COLUMN D                        FAILURE TO                                COLUMN E               COLUMN F
#                    T or S     SOCIAL(FormSECURITYW-2, boxNUMBERa) EMPLOYER'S ID NUMBER          (AttachEXCLUDEDExcludedWAGESWages Sch)       ATTACH W-2               GR(FormTAXW-2,WITHHELDbox 19)        (FormLOCALITYW-2, boxNAME20)
                                                                     (Form W-2, box b) 
 1.                                                                                                                                         FORMS TO PAGE 1 
                                                                                                                                               WILL DELAY 
 2.                                                                                                                                         PROCESSING OF 
 3.                                                                                                                                           RETURN.  WAGE 
 4.                                                                                                                                            INFORMATION 
                                                                                                                                               STATEMENTS 
 5.                                                                                                                                            PRINTED FROM 
 6.                                                                                                                                                  TAX 
 7.                                                                                                                                            PREPARATION 
                                                                                                                                               SOFTWARE ARE 
 8.                                                                                                                                         NOT ACCEPTABLE
9                    Totals (Enter here and on page 1; part-yr residents on Sch TC)                                                        << Enter on pg 1,ln 1, col B                               << Enter on pg 1, ln 24a
DEDUCTIONS SCHEDULE (See instructions; deductions allocated on the same basis as related income)                                                                                                       DEDUCTIONS
 1.                  IRA deduction  (Attach copy of Schedule 1 of federal return & evidence of payment)                                                                                   1 
 2.                  Self-employed SEP, SIMPLE and qualified plans  (Attach copy of Schedule 1 of federal return)                                                                         2 
 3.                  Employee business expenses  (Attach copy of CF-2106 and detailed list)                                                                                               3 
 4.                  Moving expenses  (Into city area only, Military ONLY)  (Attach copy of federal Form 3903)                                                                            4 
 5.                  Alimony paid  (DO NOT INCLUDE CHILD SUPPORT.  Attach copy of Schedule 1 of federal return)                                                                           5 
 6.                  Renaissance Zone deduction  (Attach Schedule RZ OF 1040)                                                                                                             6 
 7.                            Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19)                                                                      7 
ADDRESS SCHEDULE (Where taxpayer (T), spouse (S) or both (B) resided during year and dates of residency)
MARK                            List all residence (domicile) addresses (Include city, state & zip code). Start with address used on last year's return. If the address on page 1 of this           FROM                         TO
                                return is the same as listed on last year's return, print "Same." If no return filed last year, list reason. Continue listing this tax year's residence 
T, S, B                         addresses. If address listed on page 1 of this return is in care of another person, enter current residence (domicile) address.                                MONTH      DAY   MONTH              DAY

THIRD PARTY DESIGNEE
Do you want to allow another person to discuss this return with the Income Tax Office?                                     Yes, complete the following           No
Designee's                                                                                                                                 Phone                                        Personal identification 
name                                                                                                                                       No.                                          number (PIN)
                       Under the penalty of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief it is true, 
                       correct and complete.  If I am a resident claiming a credit for taxes paid to another city, I acknowledge and consent to the City’s verification of unrefunded payment to that 
                       city.     If prepared by a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge.
SIGN                 TAXPAYER'S SIGNATURE - If joint return, both spouses must sign Date (MM/DD/YY)                  Taxpayer's occupation                      Daytime phone number                        If deceased, date of death 
HERE 
===>
                     SPOUSE'S SIGNATURE                                             Date (MM/DD/YY)                  Spouse's occupation                        Daytime phone number                        If deceased, date of death 

                       Some cities are using new communication methods. If your City participates and you would like email notifications regarding important changes and Income Tax related information please provide
                       your email address.  No City will email you asking for your social security number.           Email
                     SIGNATURE OF PREPARER OTHER THAN TAXPAYER                                                                              Date (MM/DD/YY)             PTIN, EIN or SSN
                                                                                                                                                                        Preparer's phone no.
            S        FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE                                                                                                      NACTP    
  PREPARER'          SIGNATURE                                                                                                                                                          software    
                                                                                                                                                                                        number 
                                                                                                                                                                                                                Revised 10/15/2020

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GRAND RAPIDS INCOME TAX DEPT. 
300 Monroe Ave NW 
Grand Rapids, MI  49503 

PLEASE REMEMBER TO: 

 Sign your return.  If a joint return, both spouses must sign even if only one had income subject to
  Grand Rapids income tax.

 Attach copies of Form(s) W-2.  If you are claiming a credit for Grand Rapids withholding, the locality
  name on your W-2 must be Grand Rapids.

PDF file checksum: 2757182310

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