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2019 GRAND RAPIDS FORM GR-1040 INSTRUCTIONS FOR PART-YEAR RESIDENTS
delay processing of your return or result in tax withheld, exclusions, TAX DUE OR REFUND
adjustments or deductions being disallowed. Line 26 – Tax Due and Payment of Tax
Lines 1 - 16, Column C – Figure Taxable Income If the tax on line 23b plus the interest and penalty on line 25c exceeds the
Subtract column B from column A and enter difference in column C. total Payments and Credits on line 24d, enter the difference, the tax due,
Support figures with schedules. on line 26, otherwise leave blank. The tax due must be paid with the return
Line 17 – Total Additions when filed. The due date for the return is April 30, 2020.
Add lines 2 through 16. Pay by Check or Money Order. Make the check or money order payable
Line 18 – Total Income to the CITY OF GRAND RAPIDS, place the check or money order in front
Add lines 1 through 16. of page 1 of the tax form and mail the return with the payment to: Grand
Line 19 – Total Deductions Rapids Income Tax, PO Box 107, Grand Rapids, Michigan 49501-0107. Do
Enter the total deductions from line 7 of Deductions Schedule, page 2. not send cash for your tax payment. The tax is due at the time of filing the
return.
Line 20 –Total Income after Deductions
Subtract line 19 from line 18. Pay by Direct Withdrawal from Bank Account. Payment by direct
withdrawal from your bank account may be made on your return form by
Line 21 – Exemptions marking (X) the box on line 31b, completing lines 31c, 31d and marking (X)
Enter the total number of exemptions (page 2, Exemptions Schedule, line the type of account box, checking or savings, on line 31e.
1h) on line 21a, multiply line 21a by $600.00 and enter the product on line
21b. Direct withdrawal payments are credited on the date received or the
postmark date of the return or payment. Direct withdrawal payments will be
Line 22 – Total Income Subject to Tax processed as soon as possible after receipt of the return or receipt of the
Subtract line 21b from line 20. If result is less than zero, enter zero. payment voucher.
Line 23 – Tax Payment Voucher. Tax preparation software may support payment of tax
Multiply line 22 by the appropriate tax rate to compute tax liability, and due using a payment voucher, Form GR-1040PV or Form GR-1040PV-
enter it on line 23b. (The resident tax rate is 1.5%. The nonresident rate is EFT. Use Form GR-1040PV to make payment with a check or money order
0.75%.) If you were a part-year resident using Form GR-1040TC to separate from the return. Use Form GR-1040PV-EFT to make a direct
compute your tax, must mark (X) line 23a and attach Form GR-1040TC to withdrawal payment separate from the return. Do not complete line 31 of
your return. the return form when payment is made using a payment voucher. The
Line 24 – Payments and Credits voucher payment and the voucher must be mailed separately, from the
Line 24a – Grand Rapids Tax Withheld by Employers return, to: Grand Rapids Income Tax, PO Box 347, Grand Rapids,
The Grand Rapids tax withheld by each of your employers is to be reported Michigan 49501-0347. The tax is due at the time of filing the return. The tax
on page 2 on the Excludible Wages and City Tax Withheld Schedule. Total due return is to be mailed to: Grand Rapids Income Tax, PO Box 107,
Grand Rapids tax withheld, line 11 of this schedule, is reported on line 24a. Grand Rapids, Michigan 49501-0107.
The Form W-2 (Wage and Tax Statement) you received from each Line 27 – Overpayment
employer shows the tax withheld in box 19 and the locality name in box 20. If the total payments and credits on line 24d exceed the tax on line 23b
You must attach a copy of each Form W-2 showing the amount of plus the interest and penalty on line 25c, enter the difference, the
GRAND RAPIDS tax withheld and the locality name as Grand Rapids overpayment, on line 27, otherwise leave blank. Use lines 28 through 31 to
(or an equivalent indicating the tax was withheld for Grand Rapids). indicate what you want done with the refund. You must file the return even
Credit for tax withheld will not be allowed without a supporting Form W-2. if there is no tax due, no overpayment or only a slight overpayment.
Line 24b – Other Tax Payments Line 28 – Donations
Enter the total of the following: estimated tax paid, credit forward from past You may donate your overpayment, or a part of it, to the following:
tax year, tax paid with an extension, tax paid on your behalf by a American flags for veterans’ graves in Grand Rapids (line 28a) or the
partnership and any credit for tax paid by a tax option corporation. Grand Rapids Children’s Fund (line 28b). Enter the amount of your
A Grand Rapids resident reporting and paying income tax on flow through donation on the line for the donation(s) of your choice and enter the total on
income from a tax option corporation (S corporation) may claim a credit for line 28d.
their proportionate share of income tax paid by the tax option corporation to Line 29 – Credit Forward
Grand Rapids or another city. This credit may not exceed the amount of Enter on line 29 the amount of overpayment to credit to the next year.
income tax that the corporation would pay if the income was taxable in Line 30 – Refund
Grand Rapids. Attach documentation of tax paid. Enter on Line 30 the amount of the overpayment to be refunded.
Line 24c – Tax Credit for Tax Paid to Another City (Residents only) Please allow 45 DAYS before calling about a refund. You may choose
Enter on line 24c the credit for income taxes paid to the another city. If you to receive your refund by a paper check or as a direct deposit to your bank
had income subject to tax in another city while you were a resident of account.
Grand Rapids, you may claim this credit. The credit IS NOT Refund Check. If you want a paper check refund, do not complete line 31
NECESSARILY the tax paid to the other city. This credit must be based on and a paper check will be issued for the amount on line 30.
income taxable by both cities, and the credit may not exceed the tax that a
nonresident of Grand Rapids would pay on the same income. Base the Direct Deposit Refund. To have your refund deposited directly into your
credit on the amount of the other city’s tax, not the amount withheld. You bank account, complete line 31. On line 31a, mark (X) the box “Refund
must attach a copy of the income tax return filed with the other city to (direct deposit)” and enter the bank routing number on line 31c; the bank
receive this credit. account number on line 31d; and the account type on line 31e.
Line 24d – Total Payments and Credits FORM GR-1040, PAGE 2 INSTRUCTIONS
Add lines 24a through 24c. Enter the total on line 24d. EXEMPTIONS SCHEDULE
Line 25 – Interest and Penalty for Failure to Make Estimated Tax Complete the Exemptions Schedule to report and claim the total number of
Payments; Underpayment of Estimated tax; or Late Payment of Tax personal and dependency exemptions allowed. Everyone who files a
Nonpayment or underpayment of estimated income tax and late payment Grand Rapids return gets a personal exemption of $600 for 2019. You may
of tax is subject to interest and penalty. You may calculate the amounts claim an exemption even if someone else claims you as a dependent
and enter interest on line 25a, penalty on 25b, and the total interest and on their return.
penalty on line 25c or the city may calculate and assess it. Calculate Lines 1a - 1c – You and Spouse. Enter your date of birth and mark (X)
estimated tax interest and penalty using Form GR-2210. the exemption box for your regular personal exemption. If filing joint, enter
your spouse’s date of birth and mark (X) the exemption box for your
spouse’s regular personal exemption. You may claim an additional
exemption if you or your spouse is: 65 years of age or older; or blind.
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