PDF document

- 1 -

City of Grayling
Income TaxDivision                           2022 OF GRAYLINGCITY 
PO BOX 515                                   INDIVIDUAL INCOME TAX 
Eaton Rapids, M  I  48827-0515
PH:  (989) 348-7750                                     INSTRUCTIONS 
                                             For use by individual residents, 
Form GR-1040                               part-year residents and non-residents 

                ALL PERSONS HAVING GRAYLING TAXABLE INCOME IN 2022 MUST FILE A RETURN 

                               TAX RETURNS ARE DUE APRIL 28, 2023

                    City of Grayling Income Tax Division
    MAILING 
ADDRESSES           PO BOX 515                                                                                     
                    Eaton Rapids, MI  48827-0515
                                                                                                    
                    Resident: 1%
   TAX RATES 
                    Nonresident: 0.5%
    AND                                                                                                       
EXEMPTIONS          Exemption value:       $ 3000                                     

                    Tax due of one dollar ($1.00) or more must be paid with your                      tax return.
   PAYMENT          NOTE: If you are paying $100.00 or more with your 2022 return, you may need to 
OF TAX DUE          make estimated    income tax payments for 2023 .  See page 2 of instructions. 
                                   
                    Make check or money order payable to: CITY OF GRAYLING
                    Or pay online at WWW.CITYOFGRAYLING.ORG

                    We accept paper   returns only.                 E-filing and ACH not available.
    FILING                                                                                               
YOUR RETURN         Forms and instructions available at            WWW.CITYOFGRAYLING.ORG     
                    Mail all income tax correspondence to: 
                    City of Grayling Income Tax Division           , PO BOX  515,Eaton Rapids              , MI  48827-0515.
                                                      
                    Phone:  (989) 348-7750
CONTACT US 
                    Fax:  (517) 441-9719
                    EMAIL:  GRAYLINGTAX@ISSI-CENTRAL.COM
                                                                                                       
    Failure to attach documentation or attaching incorrect or incomplete documentation 
    will delay processing      of the return or result in corrections being made to the return.

- 2 -

2022 CITY OF GRAYLING FORMGR-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
WHO MUST FILE A RETURN Married with Different Residency Status. If you were married in 2022
If you had Grayling taxable income greater than the total of your and had a different residency status from that of your spouse,
personal and dependency exemptions, you must file a tax return — file separate returns or file a resident return using Form
even if you did not file a federal tax return. See Exemptions GR-1040TC to compute the tax.
schedule for more information on your allowable exemption total. You FILING STATUS
are required to file a tax return and pay tax even if your Indicate filing status by marking (X the proper box. If married filing
employer did not withholdGrayling tax from your paycheck. You separately, enter spouse’s Social Security number in the spouse’s SSN
will be required to make estimated income tax payments if you work for box and enter the spouse’s full name in the filing status box.
an employer not withholding Grayling tax from your 2023 wages.
ESTIMATED TAX PAYMENTS INCOME EXEMPT FROM GRAYLING INCOME TAX
When your total income tax is greater than the amount of tax withheld Grayling does not tax the following types of income:
plus other credits by $100 or more, you may be required to make 1 Social security, pensions and annuities (including disability
quarterly estimated tax payments. File Form GR-1040ES (available on pensions), Individual Retirement Account (IRA) distributions received
the Grayling website) by April 30 of the tax year and pay at least one- after reaching age 59½.
fourth (¼) of the estimated tax. The remaining estimated tax is due in
three equal payments on June 30 and September 30 of the tax year and 2. Proceeds of insurance where the taxpayer paid policy premiums.
January 31 of the following year. Adjust the remaining quarterly (Payments from a health and accident policy paid by an employer
payments if your income increases or decreases during the year. are taxed the same as under the Internal Revenue Code).
Failure to make required estimated tax payments or underpayment 3. Welfare relief, unemployment compensation and supplemental
of estimated tax will result in assessment of penalty and interest. unemployment benefits.
If you have made estimated tax payments and do not owe more tax for 4. Interest from obligations of the United States, the states or
the year, you still must file a tax return. subordinate units of government of the states and gains or losses on
DUE DATE AND EXTENSIONS the sales of obligations of the United States.
Returns are due on or before April 28, 2023. The due date of the annual 5. Military pay of members of the armed forces of the United States,
income tax return may be extended for a period not to exceed six including Reserve and National Guard pay.
months. To apply for an extension, use the Application for Extension of
Time to File an Grayling Income Tax Return. Applying for a 6. Michigan Lottery prizes won on or before December 30, 1988.
federal extension does not satisfy the requirement for filing a nGrayling (Michigan lottery prizes won after December 30, 1988 are taxable.)
extension. Application for an extension must be made and the 7. Sub-chapter S corporation ordinary business income.
tentative tax due must be paid (MCL 141.664). Filing an extension with
payment is not a substitute for making estimated tax payments. An 8. City, state and federal refunds.
extension does not extend the time for paying the tax due. ITEMS NOT DEDUCTIBLE ON THEGRAYLING TAX RETURN
AMENDED RETURNS Grayling does not allow deductions for items such as taxes,
File amended returns using the GR-1040. Clearly markAMENDED at interest, medical expenses, charitable contributions, casualty and
the top of the return. If a change on your federal return affects Grayling theft losses, etc. In addition, the following federal adjustments are not
taxable income, you must file an amended return within 90 days of the deductible on the Grayling return: student loan interest, Archer MSA
change and pay the tax due. All schedules supporting the deduction, self- employed health insurance deduction, one-half or self
changes should accompany the filing. Every change must employment tax, and penalty for early withdrawal of savings.
be explained. Mail amended returns to: City of Grayling Income Tax
Division, PO BOX 515,Eaton Rapids, MI 48827-0515. FORMGR-1040, PAGE 1, INSTRUCTIONS
CHARGES FOR LATE PAYMENTS TOTAL INCOME AND TAX COMPUTATION
All tax payments remaining unpaid after they are due are liable to a Round all figures to the nearest dollar.
penalty of 1% per month, not to exceed a total penalty of 25%, and bear Lines 1 – 16, Columns A & B – Federal Data and Exclusions
interest at the rate of 1% above the prime rate on an annual basis. The NOTE: Schedules, attachments and other documentation that support
minimum combined charge for interest and penalty is $2.00. tax withheld, exclusions, adjustments or deductions must be provided.
DISCLAIMER Failure to attach or attaching incomplete supporting information will
These instructions are interpretations of the Uniform City Income Tax delay processing of your return or result in tax withheld, exclusions,
Ordinance, MCLA 141.601 et seq. The Grayling Income Tax Ordinance adjustments or deductions being disallowed.
will prevail in any disagreement between these instructions and Lines 1 - 16, Column C – Figure Taxable Income
the Ordinance. Subtract column B from column A and enter difference in column C.
Support figures with schedules.
COMPLETING YOUR RETURN
Line 17 – Total Additions
NAME, ADDRESS, SOCIAL SECURITY NUMBER Add lines 2 through 16.
Line 18 – Total Income
• Always write your social security number(s) on the return. Your
social security number must agree with the SSN on the Form(s) W-2 Add lines 1 through 16.
attached to your return. Line 19 – Total Deductions
• Enter your name and, if a joint return, your spouse’s name. Enter the total deductions from line 7 of Deductions schedule, page 2.
 If the taxpayer or spouse is deceased: attach a copy of federal Form Line 20 –Total Income after Deductions
Subtract line 19 from line 18.
1310 or a copy of the death certificate; write deceased in the
signature area; and enter the date of death in the box on the signature Line 21 – Exemptions
line of return. Enter the total number of exemptions (page 2, Exemptions schedule,
 Enter your current address under Present home address. If using a line 1h) on line 21a and multiply line 21a by $3000.00 and enter the
PO Box, or an address that is not your legal residence, you must add product on line 21b. You can not claim an exemption if someone else
an attachment that states your actual residence. claims you as a dependent on their tax return.
• Mark the box to indicate your filing status. Line 22 – Total Income Subject to Tax
RESIDENCY STATUS Subtract line 21b from line 20. If line 21b is greater, enter zero.
Indicate your residency status by marking (X the proper box. Line 23 – Tax
Resident – a person whose domicile (principle residence was in the Multiply line 22 by the appropriate tax rate to compute tax liability, and
City of Grayling all year. File as a resident if you were a resident the enter it on line 23b. (The resident tax rate is 1%. The nonresident rate is
entire year. 0.5%.) If you were a resident for only part of the year and used
Nonresident – a person whose domicile (principle residence was Schedule TC to compute your tax, mark (X) line 23a and attach
outside the City of G r a y l i n gall year. File as a nonresident if you Schedule TC to the return.
were a nonresident the entire year. Line 24a – Total Tax Withheld by Employers
Part-Year Resident – a person who changed their domicile (primary The Grayling tax withheld by each of your employers is to be reported on
residence) during the year from one inside Grayling to one outside page 2 on the Excluded Wages and Tax Withheld Schedule. Total Grayling
Grayling or vice versa. If you were a resident for only part of 2022, tax withheld, line 11 of this schedule, is reported on line 24a. The Form
use form GR-1040TC to calculate the tax and attach it to the GR-1040. W-2 (Wage and Tax Statement) you received from each employer shows
the tax withheld in box 19 and locality name in box 20.

Page 2

- 3 -

2022 GRAYLING GR -1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS
You must attach a copy of each Form W-2 showing the amount of Lines 1e - 1h – Total Exemptions. Add the amounts on 1e, 1f and 1g,
Grayling tax withheld and the locality name asGrayling (or an and enter the total exemptions on line 1h and on page 1, line 21a.

equivalent indicating the tax was withheld forGrayling. Credit for
Grayling tax withheld will not be allowed without a supporting Form W-2. EXCLUDED WAGES SCHEDULE
Line 24b - Other Tax Payments If any wages reported on page 1, line 1, column A, are not taxable, the
Enter the total of the following: estimated tax paid, credit forward Excluded Wages schedule must be completed. The data to complete
from past year, tax paid with an extension, tax paid on your behalf by a this schedule comes from the Wages and Excludible Wages
partnership. schedule.
Line 24c - Tax Credit for Tax Paid to Another City (Residents only) Enter
on line 24c the credit for income taxes paid to another city. If you had
income subject to tax in another city while you were a resident of Grayling, DEDUCTIONS SCHEDULE
you may claim this credit. The credit IS NOT NECESSARILY the tax paid to You may deduct amounts that directly relate to income that is taxable by
the other city. This credit must be based on income taxable by both cities, Grayling, prorating where necessary. Allowable deductions include
the following line number items:
and the credit may not exceed the tax that a nonresident of Grayling would Line 1 – Individual Retirement Account (IRA) Contributions
pay on the same income. Base the credit on the amount actually paid to Contributions to an IRA are deductible to the same extent deductible
another city, not the amount withheld. under the Internal Revenue Code. Attach page 1 & 2 of federal return
and evidence of contribution, which includes, but is not limited to,
You must attach a copy of the income tax return filed with the other city one of the following: a copy of receipt for IRA contribution, a copy of
to receive this credit. federal Form 5498, a copy of a cancelled check that clearly indicates it
is for an IRA contribution. ROTH IRA contributions are not deductible.
Line 24d - Total Payments and Credits Line 2 – Self-Employed SEP, SIMPLE and Qualified Plans
Add lines 24a through 24c. Enter the total on line 24d. Self-employed SEP, SIMPLE and qualified retirement plan deductions
Line 25 - Interest and Penalty for Failure to Make Estimated Tax may be entered on page 2, Deductions schedule, line 2.
Payments; Underpayment of Estimated Tax; or Late Payment of Line 3 – Employee Business Expenses
Employee business expenses are deductible only when incurred in the
Tax performance of service for an employer and only to the extent not
Nonpayment or underpayment of estimated income tax and late payment of reimbursed by the employer. Meal expenses are not subject to the
tax is subject to penalty and interest. You may calculate the amounts and reductions and limitations of the Internal Revenue Code. Under the
enter penalty on line 25a, interest on 25b, and the total interest and penalty Grayling Income Tax Ordinance meals must be incurred while away
on line 25c or the city may calculate and assess it. Calculate estimated tax from home overnight on business.
interest and penalty using Form I-2210.
TAX DUE OR REFUND BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING:

Line 26 – Tax Due and Payment of Tax A. Expenses of transportation, but not to and from work.
If the tax on line 23b plus the interest and penalty on line 25c exceeds the B. Expenses of travel, meals and lodging while away from home
total Payments and Credits on line 24, enter the difference, the tax due, on overnight on business for an employer.
C. Expenses incurred as an “outside salesperson” away from the
line 26. The tax due must be paid with the return when filed. The due employer's place of business. This does not include driver-
date for the return is April 28 2023 , . salesperson whose primary duty is service and delivery.
Pay by Check or Money Order. Make the check or money order D. Expenses reimbursed by employer from an expense account or
payable to the CITY OF GRAYLING, place the check or money order in other arrangement if included in gross earnings.

front of page 1 of the tax form and mail the return with the payment to:
City of Grayling Income Tax Division, PO B OX 515,Eaton Rapids , M I NOTE: Business expenses claimed on line 4 of fed. Form 2106 are not
48827-0515. Do not send cash for your tax payment. The tax is due at allowed unless taxpayer qualifies as an outside salesperson.
the time of filing the return. Attach a copy of federal Form 2106 or a list of your employee

Line 27 – Overpayment business expenses.
If the total payments and credits on line 24 exceed the tax on line 23 plus
the interest and penalty on line 25c, enter the difference, the Line 4 – Moving Expenses
overpayment, on line 27. Use lines 28 through 31 to indicate what you Moving expenses for moving into the Grayling area are deductible to the
want done with the refund. You must file the return even if there is no tax same extent deductible under the Internal Revenue Code. Moving must be
due, no overpayment or only a slight overpayment. related to starting work in a new location. Attach a copy of federal Form
Line 28 –Donation (Capital Improvement Fund, The Northern Market, 3903 or a list of moving expenses, with the distance in miles from
Grayling Main Street) where you moved.
Line 29 – Credit Forward Line 5 – Alimony Paid
Enter on line 29 the amount of overpayment to credit to the next year. Separate maintenance payments, alimony, and principal sums payable in
Line 30 – Refund-enter on Line 30 the amount of the overpayment to be installments (to the extent includable in the spouse's or former
refunded by check. spouse’s adjusted gross income under the federal Internal Revenue
Please allow 45 DAYS before calling about a refund.
Code) and deducted on the federal return are deductible. Child support is
not deductible. Attach a copy of federal return, page 1 & 2 .
FORM GR-1040, PAGE 2 INSTRUCTIONS NOTE: The above deductions are limited to the amount claimed on your

federal return, except meals. The deductions are limited bythe extent
EXEMPTIONS SCHEDULE they apply to income taxable under the Grayling Income Tax Ordinance.
Complete the Ex emptions schedule to report and claim the total Part-year residents must allocate deductions the same way they
exemptions amount allowed. Everyone who files a Grayling return gets a allocate income.
personal exemption of $3000 for 2022 . If someone else claims you as
a dependent on their tax return, you CAN NOT claim a personal Line 6 – Renaissance Zone APPLICABLENOT -

exemption. Lines 1a - 1c – You and Spouse. Enter your date of birth and
mark (X) the exemption boxes that apply to you. If filing jointly, complete Line 7 – Total Deductions
line 1b for spouse. If you are age sixty-five or older or you are blind, you get Add lines 1 through 6. Enter the total on line 7 and on page 1, line 19.
an additional exemption. Mark (X) the boxes that apply, and enter on line ADDRESS SCHEDULE
1e the total number of exemption boxes marked. Every taxpayer must complete the Address schedule. Start by listing the
Lines 1d – Dependents. Determine dependents using the same rules as address used on last year’s return. If this address is the same
on the federal return. If you cannot claim a dependent on the federal return, as listed on page 1, write “Same.” If no 20 21 return was filed
you cannot claim them on a n Grayling return. Enter the names of your provide reason none was filed. Complete the schedule by listing the
dependent children that live with you, then the names of other addresses of the other principal residences (domiciles) occupied during 2022.
dependents and their relationship to you. Provide dependents’ Social Mark whether the address was for the taxpayer (T), spouse (S) or both (B)
Security numbers and dates of birth. Enter totals on 1f and 1g. and enter the beginning and ending dates of residence at each.

Page 3

- 4 -

2022 GRAYLING GR-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

THIRD-PARTY DESIGNEE SIGN THE RETURN
To allow another person to discuss the tax return information with the You must sign and date the return. If filing a joint return, both spouses

Income Tax Department, mark (X) the “Yes” box and enter the person’s must sign and date the return. If someone else prepared the return, they
name, phone number and any five digits as their personal identification must sign it and provide their address and telephone number.
number (PIN). To designate the tax preparer, enter “Preparer.”

PART-YEAR RESIDENT INSTRUCTIONS
If you had income taxable as a resident and as a nonresident during the way income is allocated. Use the instructions for residents and non-
year, you must file as a part-year resident. Part-year residents compute residents as a guide to allocate income.
the amount of their tax on Schedule TC, which has multiple tax rates. Schedule TC and other Grayling tax forms are available on the
Complete the form using the instructions on the Schedule TC. Grayling website: WWW.CITYOFGRAYLING.ORG To have a form
Income is allocated according to the residency status for each item of mailed to you call ( 989 )348-7750.
income. Adjustments and deductions must be allocated in the same

RESIDENT INSTRUCTIONS

Line 1 – Wages, Salaries, Tips, Etc. 1. Capital gains on sales of obligations of the United States and
Report on line 1, column A, the amount of wages, salaries, tips, etc. subordinate units of government.
from your federal tax return. 2. The portion of the capital gain or loss on property purchased prior to
Pages 1 & 2 of the federal tax return must be attached to all the inception of the Grayling income tax ordinance that is
resident tax returns. All W-2 forms showing wages andGrayling attributed to the time before inception ordinance.
tax withheld must be attached to page 1 of the return. 3. Capital loss carryovers that originated prior to the taxpayer becoming

A resident is taxed on ALL earnings, including salary, bonus, a resident of Grayling are not deductible.
separation, and incentive payments, tips, commissions and other Capital losses are allowed to the same extent they are allowed under
compensation for services rendered—no matter where earned. the Internal Revenue Code and limited to $3,000 per year. Unused net
Example: Taxpayer lives in the City of Grayling but works in capital losses may be carried over to future tax years. The capital loss
Grayling and receives a paycheck from the home office in New York carryover for Grayling may be different than the carryover for
City: 100% of this compensation is taxable. federal income tax purposes.
If your employer did not withhold Grayling tax from your paycheck, you Deferred capital gain income from installment sales and like-kind
are still required to file and pay tax on those wages at the resident tax exchanges are taxable in the same year reported on the taxpayer’s
rate. You will also be required to make estimated tax payments if federal income tax return.
youremployer does not withhold Grayling tax for you in 2022. Flow through income or loss from a tax option corporation (S
Report on line 1, column B, the total excluded wages. All nontaxable corporation, etc.) reported on federal Sch. D is excludible income.
wages must be documented on the Wages, Excludible Wages, and City Attach copies of federal Sch. K-1 (Form 1120S.
Tax Withheld schedule and listed by employer on the Excluded Wages Residents reporting capital gains or losses must attach a copy of
schedule on Form 1040, page 2. A resident’s wages are generally not federal Schedule D.
excludible. An example of excludible (nontaxable) resident wages is Excluded capital gains must be explained by completing and attaching
military pay.
the Exclusions and Adjustments to Capital Gains or (Losses) schedule.
Line 2 – Interest Line 8 – Other Gains or (Losses
Interest is taxable to the same extent on the federal return except for Other gains or losses are taxable to the extent that they are taxable on
interest from U.S. Bonds, Treasury Bills, Treasury notes and flow the federal 1040. Other gains and losses realized while a resident are
through interest income from a tax option corporation (S corporation, taxable regardless of where the property is located, except the portion of
Etc.). . the gain or loss on property purchased prior to the inception of the
Report the amount of taxable interest income from federal 1040, on line Grayling Income Tax Ordinance.
2, column A. Report on line 2, column B, interest from U.S. Bonds and Deferred other gains from installment sales and like-kind exchanges are
Treasury Bills and notes; document this excluded interest on the taxable in the year recognized on the federal income tax return.
Excludible Interest Income schedule. Document the excluded interest Deferred gains must be supported by attaching a copy of federal
on the Excludible Interest Income schedule. Form 6252 and/or Form 8824.
Line 3 – Dividends Residents reporting other gains and losses must attach a copy of
Dividends are taxable. Report on line 3, column A, the total amount of federal Form 4797.
dividend income from the federal return. Report on line 3, column B,
excludible dividends from U.S. Bonds, Treasury Bills, Treasury notes Flow through income or loss from an S corporation reported on federal
and tax option corporations (S corporations, etc.). Document the Form 4797 of a resident is excludible. Attach copies of federal

excluded dividends on the Excludible Dividend Income schedule. Schedule K-1 (Form 1120S).
Line 4 – Taxable Refunds, Credits or Offsets Use theExclusions and Adjustments to Other Gains or (Losses)
NOT TAXABLE. Exclude all. No explanation needed. schedule to compute exclusions and adjustments to other gains and
Line 5 – Alimony Received losses reported on your federal income tax return.
Alimony received is taxable. Report on line 5, columns A and C, the Line 9 – IRA Distributions
amount of alimony received as reported on the federal return.
In column A enter the IRA distributions reported on federal Form 1040 or
Form 1040A. Premature IRA distributions (Form 1099-R, box 7,
Line 6 – Business Income distribution code 1) and IRA distributions made to a decedent’s
All self-employment income is taxable regardless of where the business
is located. Report on line 6, columns A and C, the total business income beneficiary other than the decedent’s spouse (Form 1099-R, box 7,
from the federal return. Attach a complete copy of federal Schedule distribution code 4) are taxable.
C. Federal rules concerning passive losses are applicable to losses Exclude in column B, IRA distributions qualifying as retirement benefits:
deducted on a Grayling return. IRA distributions received after age 59½ or described by Section 72(t) (2)
(A)(iv) of the IRC and all other excludible IRA distributions. The
Line 7 – Capital Gain or (Loss
The Uniform City Income Tax Ordinance follows the Internal Exclusions and Adjustments to IRA Distributions schedule is used to
Revenue Code regarding capital gains. All capital gains realized document excluded IRA distributions.
while a resident are taxable regardless of where the The conversion of a traditional IRA to a ROTH IRA is taxable to a resident

property is located, with the following exceptions: (Form 1099-R, box 7, Distribution Code, G) unless the individual making
the conversion is 59 ½ years old or older at the time of the conversion
distribution.

Page 4

- 5 -

2022 GRAYLING FORM GR-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 10 – Taxable Pension Distributions Line 11 - Rental Real Estate, Royalties, S Corporations,
Enter on line 10, column A, pension and annuities reported on federal Partnerships, Royalties, Estates, Trust, Etc.
Form 1040 or Form 1040A. Excluded pension and retirement All income reported on federal Schedule E is taxable. A resident’s share
benefits are reported on line 10, column B and explained on the of an S corporation’s flow through income is taxable to the same extent
Exclusions and Adjustments to Pension Distributions schedule. and on the same basis the income is taxable under the Internal
Pension and retirement benefits from the following are not taxable: Revenue Code. Report this income on line 11, columns A and C.
1. Pension plans that define eligibility for retirement and set contribution Line 12 – Tax Option Corporation Distributions (S corporation
and benefit amounts in advance; Distributions received by a resident from a tax option corporation’s
2. Qualified retirement plans for the self-employed; Accumulated Adjustments Account, Other Adjustments Account and/or
3. Benefits from any of the previous plans received on account of the Shareholder’s Undistributed Taxable Income Previously Taxed
disability or as a surviving spouse if the decedent qualified for the Account (federal Form 1120S, Schedule M-2, line 7) are income on a
exclusion at the time of death; Grayling return and are to be reported on this line. These distributions
4. Distributions from a 401(k) or 403(b) plan attributable to employer are found on federal Schedule K-1 (1120), line 16. Report these
contributions or attributable to employee contributions to the extent distributions on the Adjustments for Subchapter S Corporation
they result in matching contributions by the employer; Distributions schedule. Also attach copies of federal Schedule K-1
5. Benefits paid to an individual from a retirement annuity policy that (Form 1120S.
has been annuitized and paid over the life of the individual. Line 13 – Farm Income or (Loss
Profit or loss from the operation of a farm is taxable as reported on the
Pension and retirement benefits from the following are taxable: federal return regardless of where the farm is located. There are no
1. Premature pension plan distributions (those received prior to exclusions. Attach a complete copy of federal Schedule F.
qualifying for retirement); Line 14 – Unemployment Compensation
2. Amounts received from deferred compensation plans that let the NOT TAXABLE. Exclude all. No explanation needed.
employee set the amount to be put aside and do not set retirement
age or requirements for years of service. These plans include, but Line 15 – Social Security Benefits
are not limited to, plans under IRC Sections 401(k), 457 and 403(b): NOT TAXABLE. Exclude all. No explanation needed.
• Amounts received before the recipient could retire under the plan Line 16 – Other Income
provisions, including amounts paid on separation, withdrawal or Other income reported on the resident’s federal return is taxable except
discontinuance of the plan; for income from recoveries related to federal itemized deductions from
prior tax years. Report on this line a net operating loss carryover from
• Amounts received as early retirement incentives, unless the the previous tax year. Report exclusions and adjustments on p. 2, using
incentives were paid from a pension trust; the Exclusions and Adjustments to Other Income schedule.
3. Benefits paid from a retirement annuity policy other than annuitized Line 17 — Total Additions
benefits paid over the life of the individual are taxable to the same Add lines 2 through 16. of each column and enter amounts on line 17.
extent taxable under the Internal Revenue Code.
Report taxable pension and retirement income on line 10, column C. Line 18 – Total Income
Add lines 1 through 16 of each column and enter amounts on line 18.
Line 19 – Deductions
Enter amount from Deductions schedule, page 2, line 7.

NONRESIDENT INSTRUCTIONS

ships, Royalties, Estates, Trust, Etc. Line 11 - rental Report on page 1, line 1, column B, the total excluded wages from Line
NONRESIDENT INCOME SUBJECT TO TAX: 16 of the Wages, Excludible Wages and City Tax Withheld schedule. All
1. Compensation for work done orservices performed in Grayling, excluded wages must be documented on the Wages, Excludible Wages
which includes, but is not limited to, the following: salaries, and City Tax Withheld schedule and listed, by employer, on the
wages, bonuses, commissions, fees, tips, incentive payments, Excluded Wages schedule on Form GR-1040, page 2. On the
Wages, Excludible Wages and City Tax Withheld schedule, lines 13
severance pay, vacation pay and sick pay. and 14, enter the reason the wages are excludible and the address of
2. Net profits from the operation of an unincorporated business, the work station where you performed the work for the employer.
profession or other activity attributable to business activity conducted Do not use box 18 of W-2 form to report taxable wages or to
in Grayling, whether or not such business is located in allocate wages, use all wages reported on your federal return as
Grayling. This includes business interest income from business the allocation basis.A separate wage allocation must be completed
activity in Grayling. for each employer. Wages are normally allocated using the actual
3. Gains or losses from the sale or exchange of real or tangible number of days or hours worked in and outside of Grayling during the
personal property located in Grayling. tax year for an employer. Vacation time, sick time and holidays are
4 Net profits from the rental of real or tangible personal property not included in total days worked in arriving at the wage
allocation percentage. Vacation pay, holiday pay, sick pay, bonuses,
located in Grayling. severance pay, etc. are taxable to same extent as normal earnings.
5. Premature distributions from an Individual Retirement Account (IRA) 100% Earned in Grayling. All wages, salaries, tips, sick pay,
where a deduction was claimed on a current or previous year’s bonuses, deferred compensation, severance pay, and other
Grayling income tax return. compensation (Form W-2, boxes 1 and 8) is taxable to nonresidents who
6. Premature distributions from a pension plan attributable to work worked 100% of the time in Grayling.
performed in Grayling. Wage Allocation. Nonresidents who performed only part of their
services for an employer in the City of Grayling must allocate their
7. Deferred compensation earned in Grayling. wages. Use the Nonresident and Part-Year Resident Wage Allocation
Line 1 – Wages, Salaries, Tips, Etc. section of the Wages, Excludible Wages and City Tax Withheld
All wages of a nonresident are to be reported on the Wages, Excludible schedule.
Wages and City Tax Withheld schedule. The total wages from line 15 of Wage Allocations on Commissions, Etc. A nonresident salesperson
this schedule is the amount reported on Form GR-1040, page 1, line paid on a commission basis or other results achieved should allocate
1, column A. The total wages should be the same as the wages wages based on commissions received or other results achieved
reported on your federal tax return (Form 1040, Form 1040A or Form attributable to efforts expended in Grayling. A nonresident insurance
1040EZ). salesperson paid sales commissions and renewal commissions should
All W-2 forms showing income earned in Grayling and/or tax allocate compensation on the following basis: Allocate commissions from
withheld for Grayling must be attached to the return. life, health, accident and vehicle (auto) insurance based on the location
(residence) of the purchaser. Allocate commissions from group
insurance based on the location of the group. Allocate commissions from
fire and casualty insurance based on the location of the risk insured.

Page 5

- 6 -

2022 GRAYLING FORM GR-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 2 – Interest
Line 10 – Taxable Pension Distributions
Non-business interest income of a nonresident is not taxable. Exclude Premature pension plan distributions (those received by a
all non-business interest income. No explanation needed. nonresident prior to qualifying for retirement) are taxable to the
Interest income that is business income from business activity in Grayling same extent the normal wages from the employer are taxable.
is taxable and must be reported. Attach a schedule showing source and
computation of taxable and nontaxable interest income. A nonresident remaining employed by the particular employer in
Line 3 – Dividends Grayling may not exclude amounts received from deferred
NOT TAXABLE. Exclude all dividend income. No explanation needed. compensation plans that let the employee set the amount to be
put aside and do not set retirement age or requirements for
Line 4 – Taxable Refunds, Credits or Offsets years of service. These plans include, but are not limited to,
NOT TAXABLE. Exclude all. No explanation needed. plans under Sections 401(k), 457 and 403(b) of the Internal
Line 5 – Alimony Received Revenue Code (IRC): Amounts received before the recipient could
NOT TAXABLE. Exclude all. No explanation needed. retire under the plan provisions, including amounts paid on
Line 6 – Profit or (Loss from a Business, Etc. separation, withdrawal or discontinuance of the plan. Amounts
Profit or loss from the operation of a business or profession is taxable to received as early retirement incentives, unless the incentives were paid
the extent it results from work done, services rendered or other from a pension trust. See Line 10 under “Residents” for
business activities conducted in Grayling. Report on page 1, line 6, additional information on nontaxable pension and retirement benefits.
column A, business income reported taxable on your federal return. Excludible pension distributions are listed on the
The Exclusions and Adjustments to Business Income schedule is used Exclusions and Adjustments to Pension Income schedule. Enter

to exclude business income. The total excluded business income from the total excluded pension distributions on the last line of the
line 5 of this schedule is also entered on page 1, line 6, column B. If a schedule and also enter the amount on page 1, line 10, column B.
business operates both in and outside of Grayling, the taxable profit or
loss is determined using the three factor Business Allocation formula. Line 11 – Rental Real Estate, Royalties, Partnerships, S Corporations,
Estates, Trusts, Etc.
Where no work is done, services rendered or other business activity is All income reported on the federal Schedule E that
conducted in Grayling, the profit or loss is entirely excluded. Complete comes from business activity in Grayling or property located
the Exclusions and Adjustments to Business Income schedule to in Grayling is taxable to nonresidents. When an estate or trust has
exclude profit or loss from the operation of a business. taxable income in Grayling, the estate or trust must file a
return and pay tax on distributions to nonresidents and on
A Grayling net operating loss carryover from the previous tax year undistributed taxable income.
is reported on page 1, line 16, column C. See instructions for line 16.
Line 7 – Capital Gains or (Losses The following income reported on federal Schedule E is excludable:
income from business activity or property outside Grayling; tax
Capital gains or losses of a nonresident are included in taxable income option corporation (S corporation, etc.) flow through income or loss
to the extent the gains or losses are from property located in reported on Schedule E; and income from estates and trusts.
Grayling. Capital losses from property located in Grayling are allowed
to the same extent they are allowed under the Internal Revenue Explain all exclusions on the Exclusions and Adjustments to Income
Code. Unused capital losses may be carried over to future tax years. from Rental Real Estate, Royalties, Partnerships, S Corporations,
Trusts, Etc. schedule. On line 6 of this schedule enter the total
The capital loss carryover for Grayling may be different than the exclusions and adjustments; enter also on page 1, line 11, column B.
carryover for federal income tax purposes.
Line 12 –Subchapter SCorporation Distributions
Deferred capital gain income from installment sales and like-kind None of these distributions are taxable to a nonresident.
exchange of property located in Grayling are taxable in the year
recognized on the taxpayer’s federal income tax return. Line 13 – Farm Income or (Loss)

Flow through income or loss from a tax option corporation (S A nonresident’s profit or loss from a farm are included inGrayling
corporation, etc.) reported on a nonresident’s federal Schedule D is income to the extent the profit or loss results from work done, services
excluded on the Exclusions and Adjustments to Capital Gains or rendered or other activities conducted in Grayling. The portion of
(Losses) schedule Attach copies of federal Schedule K-1 (Form the profit or loss reported on Grayling return is determined by use of
1120S. the three factor Farm Allocation Percentage formula. Where no
Use the Exclusions and Adjustments to Capital Gains or (Losses) work is done, services rendered or other business activity is
schedule to compute exclusions and adjustments to capital gains. conducted in Grayling, the entire farm profit or loss is excluded, using
NOTE: A common error on a nonresident return is failure to complete the Exclusions and Adjustments to Farm Income schedule.
the Exclusions and Adjustments schedule to exclude the capital loss Sales of crops at the produce market, any of the farmer’s markets or a
carryover reported on the taxpayer’s federal income tax return. produce stand located in the city is Grayling business activity and
subjects the farm to Grayling income tax.
Line 8 – Other Gains or (Losses
Line 14 – Unemployment Compensation
A nonresident’s other gains and losses are included in taxable income NOT TAXABLE. Exclude all. No explanation needed.
to the extent the gains or losses are from property located in Line 15 – Social Security Benefits
Grayling. Deferred other gains and losses from installment sales and NOT TAXABLE. Exclude all. No explanation needed.
like-kind exchanges of property located in Grayling are taxable
in the year recognized on the taxpayer’s federal income tax return. Line 16 – Other Income
Deferred other gains must be supported by attaching a copy of Other income is taxable if it is from work performed or other activities
federal Form 6252 and/or Form 8824. conducted in Grayling. Use the Exclusions and Adjustments to
Flow through income or loss from a tax option corporation (S Other Income schedule to document exclusions and adjustments.
corporation, etc.) reported on federal Form 4797 is excluded on the Report on this line a Grayling-related net operating loss carryover
Exclusions and Adjustments to Other Gains and (Losses) schedule. from the previous tax year.
Attach copies of federal Schedule K-1 (Form 1120S. Line 17 – Total Additions Add lines 2 through 16
Nonresidents reporting other gains and losses must attach a copy of Line 18 – Total Income
federal Form 4797. Use the Exclusions and Adjustments to Other Add lines 1 through 16 of each column and enter amounts on line 18.
Gains and Losses schedule to compute exclusions and adjustments to Line 19 – Total Deductions
other gains and losses reported on the federal income tax return. On Enter amount from Deductions schedule, page 2, line 7. A nonresident’s
line 4 of the schedule enter the total excluded other gains or losses and deductions are limited by the extent they relate to income taxable under
also enter this total on page 1, line 8, column B. the Grayling Income Tax Ordinance. Nonresidents must allocate
Line 9 – IRA Distributions deductions the same way related income is allocated. See
That portion of a premature IRA distribution that was deducted from Deductions schedule (page 2 instructions) for a list of allowable
Grayling’s taxable income in the current or a prior tax year (reported deductions.
on Form 1099-R, box 7, distribution code 1) are taxable to a
nonresident. IRA distributions received after age 59 ½ or described
by Section 72(t)(2)(A)(iv) of the IRC are not taxable.

Page 6

- 7 -

GR-1040                                          GRAYLING                                                                                          2022                                               22MI-GR-1040-1
                                      INDIVIDUAL RETURN DUE APRIL                                 28 2023, 
Taxpayer's SSN                                        Taxpayer's first name                                         Initial  Last name                                                 RESIDENCE STATUS
                                                                                                                                                                                            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 form attached                   City, town or post office                                                                    State   Zip code                         SSN in Spouse's SSN box and Spouse's full 
  Federal Form 1310                                                                                                                                                                         name here.   
                                                      Foreign country name                                   Foreign province/county                       Foreign postal code
  Supporting Notes and                                                                                                                                                                 Spouse's full name if married filing separately
  Statements (Attachment 22)
                                     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
SEND       1.        Wages, salaries, tips, etc. ( W-2 forms must be attached)                                          1                                        .00                               .00                                .00
COPY OF    2.        Taxable interest                                                                                   2                                        .00                               .00                                .00
PAGE 1 & 2 
OF         3.        Ordinary dividends                                                                                 3                                        .00                               .00                                .00
FEDERAL    4.        Taxable refunds, credits or offsets of state and local income taxes 4                                                                       .00                               .00     NOT TAXABLE
RETURN
           5.        Alimony received                                                                                   5                                        .00                               .00                                .00
           6.        Business income or (loss) (Attach copy of federal Schedule C)                                      6                                        .00                               .00                                .00
           7.        Capital gain or (loss)
                     (Attach copy of fed. Sch. D)                 7a.           Mark if federal                         7                                        .00                               .00                                .00
                                                                                Sch. D not required
           8.        Other gains or (losses) (Attach copy of federal Form 4797)                                         8                                        .00                               .00                                .00
           9.        Taxable IRA distributions (Attach copy of Form(s) 1099-R)                                          9                                        .00                               .00                                .00
           10. Taxable pensions and annuities (Attach copy of Form(s) 1099-R) 10                                                                                 .00                               .00                                .00
           11.       Rental real estate, royalties, partnerships, S corporations,
                     trusts, etc. (Attach copy of federal Schedule E)                                               11                                           .00                               .00                                .00
           12. Subchapter S corporation distributions (Att. copy of fed. Sch. K-1) 12                                                       NOT APPLICABLE                                         .00                                .00
           13. Farm income or (loss) (Attach copy of federal Schedule F)                                            13                                           .00                               .00                                .00
SEND  W-2    14. Unemployment compensation                                                                          14                                           .00                               .00     NOT TAXABLE
FORMS      15. Social security benefits                                                                             15                                           .00                               .00     NOT TAXABLE
           16. Other income (Attach statement listing type and amount)                                              16                                           .00                               .00                                .00
           17.                Total additions (Add lines 2 through 16)                                              17                                           .00                               .00                                .00
           18.                Total income (Add lines 1 through 16)                                                 18                                           .00                               .00                                .00
           19.                Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7)                                                                                     19                                 .00
           20.                Total income after deductions (Subtract line 19 from line 18)                                                                                                        20                                 .00
           21. Exemptions                        (Enter the total exemptions, from Form GR-1040, page 2, box 1h, on line 21a and 
                                                 multiply this number by $3000 and enter on line 21b)                                                                              21a             21b                                .00
           22.                Total income subject to tax (Subtract line 21b from line 20)                                                                                                         22                                 .00
           23.       TAX  (Multiply line 22 by Grayling resident tax rate of 1% (0.01) or nonresident tax rate of 0.5% (0.005) and enter tax 
                          on line 23b, or if using Sc              hedule TC to compute tax check box 23a and,enter tax from Schedule TC, line 23d)                                23a             23b                                .00
                     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                                        .00         24b                                                    .00 24c                       .00   & credits   24d                                .00
           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                                                    .00 25b                       .00   penalty     25c                                .00
ENCLOSE                              Amount  you  owe  (Add  lines  23b  and  25c,  and  subtract  line  24d)  MAKE  CHECK  OR                                                     PAY WITH
CHECK OR   TAX DUE             26. MONEY  ORDER  PAYABLE  TO:  CITY  OF                                       GRAYLING         (X)  pay  tax  due,  line  31b,  and 
MONEY                                complete lines 31c, d & e)                                                                                                                      RETURN        26                                 .00
ORDER      OVERPAYMENT                                   27. Tax overpayment (Subtract lines 23b and 25c from line 24d)                                                                               27                              .00
                     Amount of                   Capital Improvement Fund
           28. overpayment                                                                                   The Northern Market                             Grayling Main Street      Total  
                     donated         28a                                        .00         28b                                                    .00 28c                       .00   donations   28d                                .00
           29. Amount of overpayment credited forward to                                    2023                                                                 Amount of credit to 2022 >>         29                               .00

           30.       Amount of overpayment refunded (Line 27 less lines 28d and 29)                                                                                     Refund amount >>  30                                          .00

           MAIL TO:      CITY OF GRAYLING                          INCOME TAX D             IVISION,          PO BOX 5       15,EATON RAPIDS               , MI  48827-0515

- 8 -

                                                        Taxpayer's name                                                    Taxpayer's SSN
GR-1040, PAGE 2                                                                                                                                                                           22MI-GR-1040-2
                                                                                                                                                                                                    c
                                                            Date of birth (mm/dd/yyyy)                            Regular  65 or over         Blind  Deaf         Disabled
EXEMPTIONS                                   1a. You                                                                                                                                        1e. Enter the number of  
SCHEDULE                                                                                                                                                                                             boxes checked on  
                                             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                                                                 COLUMN E               COLUMN F
#                       T or S    SOCIAL SECURITY NUMBER  EMPLOYER'S ID NUMBER                                   EXCLUDED WAGES                   FAILURE TO         GR TAX WITHHELD                              LOCALITY NAME
                                  (Form W-2, box a)       (Form W-2, box b)                         (Attach Excluded Wages Sch)                                      (Form W-2, box 19)                      (Form W-2, box 20)
 1.                                                                                                                             .00               ATTACH W-2                                         .00
                                                                                                                                              FORMS TO PAGE 
 2.                                                                                                                             .00               1 WILL DELAY                                       .00
 3.                                                                                                                             .00           PROCESSING OF                                          .00
 4.                                                                                                                             .00               RETURN.  WAGE                                      .00
                                                                                                                                                  INFORMATION 
 5.                                                                                                                             .00               STATEMENTS                                         .00
 6.                                                                                                                             .00               PRINTED FROM                                       .00
 7.                                                                                                                             .00                 TAX                                              .00
                                                                                                                                                  PREPARATION 
 8.                                                                                                                             .00               SOFTWARE ARE                                       .00
 9.                                                                                                                             .00           NOT ACCEPTABLE                                         .00
10.                                                                                                                             .00                                                                  .00
11.                     Totals (Enter here and on page 1; part-yr residents on Sch TC)                                          .00 << Enter on pg 1,ln 1, col B                                     .00 << 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                                    .00
 2.                     Self-employed SEP, SIMPLE and qualified plans  (Attach copy of Schedule 1 of federal return)                                                                      2                                    .00
 3.                     Employee business expenses  (See instructions and attach copy of federal Form 2106)                                                                               3                                    .00
 4.                     Moving expenses  (Into city area only)  (Attach copy of federal Form 3903)                                                                                        4                                    .00
 5.                     Alimony paid  (DO NOT INCLUDE CHILD SUPPORT.  Attach copy of Schedule 1 of federal return)                                                                        5                                    .00
 6.                     Renaissance Zone - NOT APPLICABLE                                                                                                                                 6                       XXXXXXXXXX .00
 7.                               Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19)                                                                   7                                    .00
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                                                                  If deceased, date of death 

                                  SIGNATURE OF PREPARER OTHER THAN TAXPAYER                                                                   Date (MM/DD/YY)     PTIN, EIN or SSN
                                                                                                                                                                  Preparer's phone no.
                                  FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE                                                                                           NACTP  
            PREPARER'S  SIGNATURE                                                                                                                                                         software  
                                                                                                                                                                                          number

- 9 -

Taxpayer's name                                                      Taxpayer's SSN
                                                                                                                   2022 GRAYLING
SCHEDULE TC, PART-YEAR RESIDENT TAX CALCULATION - GR-1040, PAGE 1, LINES 23a AND 23b                                                                 Attachment 1
A part-year resident is required to complete and attach this schedule to the city return:
1.  Box A to report dates of residency of the taxpayer and spouse during the tax year
2.  Box B to report the former address of the taxpayer and spouse 
3.  Column A to report all income from their federal income tax return 
4.  Column B to report all income taxable on their federal return that is not taxable to the city
5.  Column C to report income taxable as a resident and compute tax due on this income at the resident tax rate 
6.  Column D to report income taxable as a nonresident and compute tax due on this income at the nonresident tax rate 
A. PART-YEAR RESIDENCY PERIOD                                 From            To                    B. PART-YEAR RESIDENT'S FORMER ADDRESS
Taxpayer                                                                                            Taxpayer
Spouse                                                                                              Spouse
                                                                     Column A                       Column B                    Column C             Column D  
INCOME                                                             Federal Return Data      Exclusions and Adjustments          Taxable              Taxable
                                                                                                                                Resident Income      Nonresident Income  
1. Wages, salaries, tips, etc. (Attach Form(s) W-2)        1                           .00                         .00                           .00                     .00
2. Taxable interest                                        2                           .00                         .00                           .00 NOT TAXABLE
3. Ordinary dividends                                      3                           .00                         .00                           .00 NOT TAXABLE
4. Taxable refunds, credits or offsets                     4                           .00                         .00          NOT APPLICABLE       NOT TAXABLE
5. Alimony received                                        5                                                       .00                           .00                     .00
6. Business income or (loss) (Att. copy of fed. Sch. C)    6                           .00                         .00                           .00                     .00
7. Capital gain or (loss)  7a          Mark if Sch.                                    .00                         .00                           .00                     .00
   (Att. copy of Sch. D)               D not               7b 
                                       required
8. Other gains or (losses)  (Att. copy of Form 4797)       8                           .00                         .00                           .00                     .00
9. Taxable IRA distributions                               9                           .00                         .00                           .00                     .00
10. Taxable pensions and annuities  (Att. Form 1099-R) 10                              .00                         .00                           .00                     .00
11. Rental real estate, royalties, partnerships, S corps., 11                          .00                         .00                           .00                     .00
   trusts, etc. (Attach copy of fed. Sch. E)
12. Subchapter S corporation distributions  (Attach copy   12      NOT APPLICABLE                                  .00                           .00                     .00
   of federal. Schedule K-1)
13. Farm income or (loss)  (Att. copy of fed. Sch. F)      13                          .00                         .00                           .00                     .00
14. Unemployment compensation                              14                          .00                         .00          NOT APPLICABLE       NOT TAXABLE
15. Social security benefits                               15                          .00                         .00          NOT APPLICABLE       NOT TAXABLE
16. Other income (Att. statement listing type and amt)     16                          .00                         .00                           .00                     .00
17.   Total additions  (Add lines 2 through 16)            17                          .00                         .00                           .00                     .00
18.   Total income (Add lines 1 through 16)                18                          .00                         .00                           .00                     .00
DEDUCTIONS SCHEDULE                         See instructions.  Deductions must be allocated on the same basis as related income.
      1. IRA deduction (Attach copy of page 1 of           1                           .00                         .00                           .00                     .00
      federal return & evidence of payment)
      2. Self-employed SEP, SIMPLE and qualified           2                           .00                         .00                           .00                     .00
      plans (Attach copy of page 1 of fed. return)
      3. Employee business expenses (See                   3                                                                                     .00                     .00
      instructions & att. copy of fed. Form 2106)
      4. Moving expenses  (Into city area only)            4                           .00                         .00                           .00                     .00
      (Attach copy of federal Form 3903)
      5. Alimony paid  (DO NOT INCLUDE CHILD               5                           .00                         .00                           .00                     .00
      SUPPORT. (Att. copy of page 1 of fed. return)
      6. Renaissance Zone deduction-not applicable         6                                                                                     .00                     .00
19.   Total deductions (Add lines 1 through 6)                                                                     19                            .00                     .00
 20a. Total income after deductions (Subtract line 19 from line 18)                                                20a                           .00                     .00
 20b. Losses transferred between columns C and D (If line 20a is a loss in either column C or D, see instructions) 20b                           .00                     .00
 20c. Total income after adjustment (Line 20a less line 20b)                                                       20c                           .00                     .00
21. Exemptions  (Enter the number of exemptions from Form GR-1040, page 2, box 1h, on line                     21a 21b                           .00
                21a and multiply this number by $3000, and enter on line 21b)
                (If the amount on line 21b exceeds the amount of resident income on line 20c, enter 
                unused portion (line 20b less line 20c) on line 21c)                                               21c                                                   .00
 22a. Total income subject to tax as a resident (Subtract line 21b from line 20c; if zero or less, enter zero)     22a                           .00
 22b. Total income subject to tax as a nonresident (Subtract line 21c from line 20c; if zero or less, enter zero)  22b                                                   .00
 23a. Tax at resident rate                  (MULTIPLY LINE 22a BY 1% (0.01))                                       23a                           .00
 23b. Tax at nonresident rate               (MULTIPLY LINE 22b BY 0.5% (0.005))                                    23b                                                   .00
                                            (ENTER HERE AND ON FORM GR-1040, PAGE 1, LINE 23b, 
 23c. Total tax (Add lines 23a and 23b)     AND PLACE A MARK (X) IN BOX 23a OF FORM GR-1040)                       23c                           .00

- 10 -

Taxpayer's name                                                       Taxpayer's SSN
                                                                                                                     2022 GRAYLING
WAGES AND EXCLUDIBLE WAGES SCHEDULE - GR-1040, PAGE 1, LINE 1,                                                                                                               Attachment 2-1
COLUMN B All W-2 forms must be attached to page 1 of the return
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan 
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form GR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form GR-1040, page 1, line 1, col. B. 
WAGES, ETC.                                         Employer (or source) 1                       Employer (or source) 2                                       Employer (or source) 3
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From To                                      From                     To     From                              To
6.  Mark (X) box If you work at 
    multiple locations in and out of 
           GRAYLING
7. Address of work station (Where you 
actually work, not address on Form W-2 
unless you work there: include street 
number and street name, city, state and 
ZIP code; if line 6 is checked enter     
primary work location)
8. Wages, tips, other compensation     
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 1                       Employer (or source) 2                                       Employer (or source) 3
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.) 
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                                        %                               %                                                                            %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 1                       Employer (or source) 2                                       Employer (or source) 3
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason  excludible        wages 
reported on lines 17 and/or 18 are not 
taxable by GRAYLING
20. Total excludible wages (Line 17 plus line 
18; Enter here and  on   GR-1040, page 
2, Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)
22. Total  wages  (Add  lines  8  and  9  for  all  employers  and  other  sources;  must 
equal amount reported on Form GR-1040, page 1, line 1, column A; Part-year 
residents must equal amount reported on Schedule TC, line 1, column A)
23. Total excludible wages from all employers and other sources (Add line 20 for all columns; enter here and also on 
Form GR-1040, page 1, line 1, column B; part-year residents enter here and on Schedule TC, line 1, column B)
24. Total taxable wages from all employers and other sources (Line 22 less line 23); enter here and also on Form GR-1040, page 1, line 1, column C; part-year 
residents enter here and allocate on Schedule TC, line 1, between columns C and D)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN.

- 11 -

Taxpayer's name                                        Taxpayer's SSN
                                                                                  2022 GRAYLING
WAGES AND EXCLUDIBLE WAGES SCHEDULE - GR-1040, PAGE 1, LINE 1, COLUMN B                                                                                                      Attachment 2-2
All W-2 forms must be attached to page 1 of the return
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan 
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form GR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form GR-1040, page 1, line 1, column B. 
WAGES, ETC.                                         Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From To                       From To                       From                                             To
6.  Mark (X) box If you work at 
    multiple locations in and out of 
             GRAYLING
7. Address of work station (Where you 
actually work, not address on Form W-2 
unless you work there: include street 
number and street name, city, state and 
ZIP code; if line 6 is checked enter     
primary work location)
8. Wages, tips, other compensation     
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.) 
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                         %                             %                                                                                             %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason         excludible 
wages reported on lines 17 and/or 
18 are not taxable by GRAYLING
20. Total  excludible  wages  (Line  17  plus 
line 18; Enter here and  on     GR-1040, 
page 2, Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN.

- 12 -

Taxpayer's name                                                                Taxpayer's SSN
                                                                                                      2022 GRAYLING
EXCLUDIBLE INTEREST INCOME -                                       GR-1040, PAGE 1, LINE 2, COLUMN B                                                                   Attachment 3
Nonbusiness interest income of a nonresident individual is totally excluded
1. Interest from federal obligations                                                                                                                                                    .00
2. Interest from Subchapter S corporations (Attach Schedule K-1)                                                                                                                        .00
3. Other excludible interest income (Attach detailed explanation)                                                                                                                       .00
4. Excludible interest income (Add lines 1, 2 and 3; enter total here and on page 1, line 2, column B; part-year residents see line 5)                                                  .00
5. Part-year residents enter total from line 4 plus total interest received while a nonresident on Schedule TC, line 2, column B (Lines 1, 2 and 3 should report only interest received while a resident)

EXCLUDIBLE DIVIDEND INCOME - GR-1040, PAGE 1, LINE 3, COLUMN B                                                                                                         Attachment 4
Dividend income of a nonresident individual is totally excluded
1. Dividends from federal obligations                                                                                                                                                   .00
2. Dividends from Subchapter S corporations (Attach Schedule K-1)                                                                                                                       .00
3. Other excludible dividend income (Attach detailed explanation)                                                                                                                       .00
4. Excludible dividend income (Add lines 1, 2 and 3; enter total here and on page 1, line 3, column B; part-year residents see line 5)                                                  .00
5. Part-year residents enter total from line 4 plus total dividends received while a nonresident on Schedule TC, line 2, col. B (Lines 1, 2 and 3 should report only dividends received while a resident)

EXCLUSIONS AND ADJUSTMENTS TO BUSINESS INCOME OR (LOSS) - GR-1040, PAGE 1, LINE 6, COLUMN B                                                                            Attachment 5
Nonresidents and part-year residents use this schedule to compute excludible business income reported on federal 
Schedule C that is from business activity outside the city while a nonresident
Attach a copy of each Federal Schedule C.
Attach a separate Business Allocation Formula calculation for each separate federal Schedule C if allocating income of a business.
Note:  In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used.
Note:  If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation.
Note:  Net operating loss from prior year is reported on Line 16, Other income.
BUSINESS INCOME                                                                                                                        BUSINESS # 1                    BUSINESS # 2
1. Net profit (or loss) from business or profession                                                                                                                .00                  .00
   Business allocation percentage (For each separate business compute the business allocation percentage using the Business 
2. Allocation Formula below and enter it here)                                                                                                                     %                    %
3. Allocated net profit (loss) (For each column, multiply line 1 by line 2)                                                                                        .00                  .00
4. Excludible net profit (loss) (For each column, subtract line 3 from line 1)                                                                                     .00                  .00
5. Total excludible net profit (loss) (Add amounts on line 4 of each column; enter here and on Form GR-1040, page 1, line 6, column B, or for part-year residents, 
   on Schedule TC, line 6, column B)                                                                                                                                                    00

BUSINESS # 1  DBA
                                                                                                      COLUMN  1                        COLUMN  2                       COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET                                                                 EVERYWHERE                       IN CITY                         PERCENTAGE
1. Average net book value of real and tangible personal property                                                            .00                                    .00 (Column 2 divided
2. Gross rents paid on real property multiplied by 8                                                                        .00                                    .00 by column 1)
3. Total property                                                                                                           .00                                    .00                  %
4. Total wages, salaries and other compensation of all employees                                                            .00                                    .00                  %
5. Gross receipts from sales made or services rendered                                                                      .00                                    .00                  %
6. Total percentages  (Add the percentages computed in column 3)                                                                                                                        %
7. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                           %

BUSINESS # 2 DBA
                                                                                                      COLUMN  1                        COLUMN  2                       COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET                                                                 EVERYWHERE                       IN CITY                         PERCENTAGE
1. Average net book value of real and tangible personal property                                                            .00                                    .00 (Column 2 divided
2. Gross rents paid on real property multiplied by 8                                                                        .00                                    .00 by column 1)
3. Total property                                                                                                           .00                                    .00                  %
4. Total wages, salaries and other compensation of all employees                                                            .00                                    .00                  %
5. Gross receipts from sales made or services rendered                                                                      .00                                    .00                  %
6. Total percentages  (Add the percentages computed in column 3)                                                                                                                        %
7. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                           %

- 13 -

Taxpayer's name                                                          Taxpayer's SSN
                                                                                                                    2022 GRAYLING
EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - GR-1040, PAGE 1, LINE 7, COLUMN B                                                                                 Attachment 6
Residents, nonresidents and part-year residents use this schedule to report exclusions                                                          RESIDENT                 NONRESIDENT 
and adjustments to capital gains or (losses)                                                                                                    COLUMN                   COLUMN
1. Capital gain or (loss) on property located outside of city                                                                                  NOT EXCLUDIBLE                           .00
2. Capital gain or (loss) on securities issued by U.S. Government                                                                                         .00            EXCLUDIBLE ON LINE 1
3. Portion of capital gain or (loss) from property owned prior to Ordinance inception (For residents on all such property; for                            .00                           .00
   nonresidents only on property located in city.) (Attach a schedule that identifies and shows the calculation for each.)
4. Capital gain or (loss) from Sub. S corporations (See instructions)  (Attach schedule.)                                                                 .00                           .00

5. Adjustment for capital loss carryover from period prior to residency (A resident is not allowed to claim a capital loss                                .00            NO ADJUSTMENT ALLOWED
   carryover from property sold prior to their date of residency.) 
6. Adjustment for difference between federal and city's capital loss carryover from prior year (The city's capital loss carryover is                      .00                           .00
   usually different from the amount reported on federal return; an adjustment must be made for this difference.)
7. Adjustment to limit capital loss to $3,000 for tax year                                                                                                .00                           .00
8. Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form GR-1040, page 1, line 7, column B, or                      .00                           00
   for part-year residents, enter on Schedule TC, line 7, column B)
Attach copy of federal Schedule D and all supporting schedules to return.
Deferred gains from sales of property located in city or property sold while a resident of city are taxable when reported on federal return.

EXCLUSIONS AND ADJUSTMENTS TO OTHER GAINS OR (LOSSES) - GR-1040, PAGE 1, LINE 8, COLUMN B                                                                                Attachment 7
Residents, nonresidents and part-year residents use this schedule to report exclusions                                                          RESIDENT                 NONRESIDENT 
and adjustments to other gains or (losses)                                                                                                      COLUMN                   COLUMN
1. Other gains or (losses) on property located outside of city                                                                                 NOT EXCLUDIBLE                           .00
2. Portion of other gains or (losses) from property owned prior to effective date of tax for city (For residents on all such property; for                .00                           .00
   nonresidents only on property located in city.) (Attach a schedule that identifies and shows the calculation for each.)
3. Other gains or (losses) from Sub. S corporations (See instructions)                                                                                    .00                           .00
   Total excludible other gains and losses (Enter total here and on Form GR-1040, page 1, line 8, column B, or for part-year
4. residents, enter on Schedule TC, line 8, column B)                                                                                                     .00                           00
Deferred gains from sales of property located in city or property sold while a resident of city are taxable when reported on federal return.
Attach a copy of federal Form 4797 and all supporting schedules to return to explain.

EXCLUSIONS AND ADJUSTMENTS TO IRA DISTRIBUTIONS - GR-1040, PAGE 1, LINE 9, COLUMN B                                                                                      Attachment 8
List all IRA distributions reported as taxable on federal return
Enter  T
for       Payer's federal ID                                   Payer's name                                  Federally taxable IRA              Distribution Code        Excludible IRA 
taxpayer 
or  S for Number                                                                                                    distributions               (Form 1099-R,            distributions 
                                                                                                                                                    box 7)
spouse
1.                                                                                                                                          .00                                         .00
2.                                                                                                                                          .00                                         .00
3.                                                                                                                                          .00                                         .00
4.                                                                                                                                          .00                                         .00
5. Total federally taxable IRA distributions (Add lines1 through 4 above for this column; amount                                            .00
   should  equal the amount reported on Form GR-1040, page 1, line 9, column A)
6. Total excludible IRA distributions (Add lines above for this column; enter here and also on Form GR-1040 (for part-year residents, Sch. TC), page 1, line 9, col. B)                 .00

EXCLUSIONS AND ADJUSTMENTS TO PENSIONS AND ANNUITIES - GR-1040, PAGE 1, LINE 10, COLUMN B                                                                                Attachment 9
List pension distributions reported as taxable on federal return 
Enter T                                                                                             Kind of pension                                 Distribution 
                                                                                                      distribution 
for       Payer's federal ID                               Payer's name                               (employer's              Federally taxable    Code                 Excludible pension 
taxpayer                                                                                         pension plan, 401k        pension distributions    (Form                distributions
or  S for Number                                                                                                                                    1099-R, 
spouse                                                                                              plan, 457 plan, 
                                                                                                        etc.)                                       box 7)
1.                                                                                                                                              .00                                     .00
2.                                                                                                                                              .00                                     .00
3.                                                                                                                                              .00                                     .00
4.                                                                                                                                              .00                                     .00
5. Total federally taxable pension distributions (Add lines 1 through 4 above for this column; amount should                                    .00
   equal the amount reported on Form GR-1040, page 1, line 10, column A)
6. Total excludible pension distributions (Add lines above for this column; enter here and also on Form GR-1040 (for part-year residents, Sch. TC), p. 1, l. 10, col. B)                .00

- 14 -

Taxpayer's name                                                                          Taxpayer's SSN
                                                                                                                             2022 GRAYLING
   EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES,                                                                                                Attachment 10
   PARTNERSHIPS, S CORPORATIONS, TRUSTS, ETC. - GR-1040, PAGE 1, LINE 11, COLUMN B
Residents, nonresidents and part-year residents use this schedule to report exclusions and 
                                                                                                                                                         RESIDENT          NONRESIDENT 
adjustments to income from rental real estate, royalties, partnerships, S corporations,                                                                  COLUMN            COLUMN
estates, trusts, REMIC's and farm rentals. 
1.  Rental income (loss) from real estate located outside the City                                                                          NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
              Royalties (A resident may exclude only royalty income upon which Michigan severance tax was paid; a nonresident may 
2.            exclude royalty income upon which Michigan severance tax was paid and royalty income from sources outside the city)                                  .00                         .00
3.  Partnership income (loss) from partnership business activity outside the City                                                           NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
4.  Subchapter S corporation income (loss) (See instructions)                                                                                                      .00                         .00
5.  Estate or trust income or loss (Enter the total amount from federal Schedule E, line 37)                                                NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
6.  Real estate mortgage investment conduits (REMIC's) income or loss and net farm rental income or loss from property                      NOT EXCLUDIBLE ON  
    located outside the city                                                                                                                RESIDENT RETURN
    Total adjustments to income from rental real estate, royalties, partnerships, trusts, etc. (Enter here and on From GR-1040, page 1, 
7.  line 11, column B, or for part-year residents enter total of resident and nonresident columns on Schedule TC, line 11, column B)                               .00                         .00
Attach a schedule detailing the complete address of each piece of rental real estate.
Attach a schedule detailing name and ID number of each partnership and amount of adjustment.
Attach a schedule detailing name and ID number of each Subchapter S Corporation and amount of adjustment.
Attach copy of federal Schedule E.
ADJUSTMENTS FOR TAX OPTION CORPORATION (LIKE SUBCHAPTER S CORPORATION) DISTRIBUTIONS -                                                                                     Attachment 11  
GR-1040, PAGE 1, LINE 12, COLUMN B
Residents use this schedule to report distributions from tax option corporations (like Subchapter S Corporations) taxable under the City 
Income Tax Ordinance; part-year residents report only distributions received while a resident
CORPORATION NAME AND DBA                                                                                                                    FEDERAL I.D. #                 DISTRIBUTION 
                                                                                                                                                                           RECEIVED
1.                                                                                                                                                                                             .00
2.                                                                                                                                                                                             .00
3.                                                                                                                                                                                             .00
4.                                                                                                                                                                                             .00
5.  Total tax option (Subchapter S) corporation distributions (Add lines 1 through 4; enter here and on Form I-1040, page 1, line 12, column B, or for part-year residents                     .00
    enter on Schedule TC, line 12, column B)
Complete above schedule or attach a separate schedule listing the name federal ID number and amount of distribution from each tax option (Sub. S) corporation listed on federal Sch. E, page 2.
Attach a copy of each Schedule K-1 (1120-S) pages 1 and 2 to return.
EXCLUSIONS AND ADJUSTMENTS TO FARM INCOME OR (LOSS) - GR-1040, PAGE 1, LINE 13, COLUMN B                                                                                   Attachment 12
Nonresidents use this schedule to exclude farm income from outside the city
Farm address

FARM INCOME                                                                                                                                                                FARM
1.  Net profit (or loss) from farm                                                                                                                                                             .00
2. Farm allocation percentage                                                                                                                                                                  %
3.  Allocated net profit (or loss), multiply line 1 by line 2                                                                                                                                  .00
4. Excludible net profit (or loss) ( subtract line 3 from line 1; enter here and on Form GR-1040, page 1, line 13, column B)                                                                   .00

                                                                                                                             COLUMN  1                   COLUMN  2         COLUMN  3
FARM ALLOCATION FORMULA 
                                                                                                                             EVERYWHERE                  IN CITY           PERCENTAGE
1.  Average net book value of real and tangible personal property                                                                       .00                        .00     (Column 2 divided  
2.  Gross rents paid on real property multiplied by 8                                                                                   .00                        .00     by column 1)
3.  Total property                                                                                                                      .00                        .00                         %
4.  Total wages, salaries and other compensation of all employees                                                                       .00                        .00                         %
5.  Gross receipts from sales made or services rendered                                                                                 .00                        .00                         %
6.  Total percentages (Add the percentages computed in column 3)                                                                                                                               %
7.  Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                                 %
Note:  In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used. 
Note:  If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation. 
Note:  Net operating loss from prior year is reported on Form GR-1040, line 16, Other income.

- 15 -

Taxpayer's name                                                             Taxpayer's SSN
                                                                                                                 2022 GRAYLING
EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - GR-1040, PAGE 1, LINE 16, COLUMN B                                                                               Attachment 13
Residents and nonresidents use this schedule to report exclusions and adjustments to other income
     SOURCE OF INCOME                     FEDERAL I.D. #                                NATURE OF INCOME                              RESIDENT                NONRESIDENT 
                                                                                                                                      COLUMN                  COLUMN
  1.                                                                                                                                                      .00                                .00

  2.                                                                                                                                                      .00                                .00

  3.                                                                                                                                                      .00                                .00
     Total adjustments and exclusions to other income (Add lines 1 through 3 and enter totals here and on Form GR-1040, page 1, 
  4. line 16, column B. Part-year residents enter totals on Form GR-1040TC, line 16, column B)                                                            .00                                .00
Attach an explanation of and calculation for any reported federal and city Net Operating Loss deduction. 
Attach an explanation for each item reported and excluded on the Other Income line. 
Add lines as needed.

IRA DEDUCTION WORKSHEET - GR-1040, PAGE 2, DEDUCTIONS SCHEDULE - LINE 1                                                                                       Attachment 14
RESIDENT: Claim 100% of the federal IRA deduction unless taxpayer or spouse has nontaxable earned income (military pay, etc.). If the taxpayer or spouse 
has nontaxable earned income, compute IRA deduction in the same manner as a nonresident using worksheet below. 
NONRESIDENT: Use worksheet below to compute the city IRA deduction.
PART-YEAR RESIDENT: Compute the resident portion of the IRA deduction following the resident instructions and using the amount of earned income 
received while a resident and the portion of the federal IRA deductible contributions made while a resident; compute nonresident portion of the IRA deduction 
using the amount of earned income received while a nonresident and the portion of the federal IRA deductible contributions made while a nonresident; list 
amounts separately on worksheet and enter the resident and nonresident IRA deduction on Schedule TC, Deductions schedule, line 1.  
Nonresidents and part-year residents claiming a city IRA deduction must attach this completed worksheet to their city return.
                                                                 TAXPAYER                                                       SPOUSE
                                          COLUMN A                           COLUMN B                          COLUMN C               COLUMN D                COLUMN E
                                          EARNED INCOME                EARNED INCOME                         EARNED INCOME          EARNED INCOME 
                                          TAXABLE BY                   NOT TAXABLE BY                          TAXABLE BY           NOT TAXABLE BY            TOTALS
                                          GR                                        GR                           GR                         GR
  1. Earned income                                                 .00                         .00                              .00                       .00                                .00
  2a.Federal IRA deduction                                         .00                                                          .00                                                          .00
     If part-year resident, enter portion 
  2b.of federal IRA deduction                                      .00                                                          .00                                                          .00
     contributed while a resident
                                          TAXPAYER                                                             SPOUSE                         INSTRUCTIONS
     Percentage that the individual's                                                                                             Divide individual's earned income taxable by city (line 1, 
  3. earned income taxable in city is to                           %                                                            % column A) by individual's total earned income (the sum of line 
     the individual's total earned income                                                                                         1, column A plus column B).
                                                                                                                                  Taxpayer's or spouse's federal IRA deduction (line 2a) 
  4. City IRA deduction based upon                                 .00                                                          .00 multiplied by city earned income percentage (line 3).
     individual's earned income
     Amount individual's federal IRA 
  5. deduction exceeds individual's                                .00                                                          .00 Taxpayer's or spouse's federal IRA deduction (line 2a) less  
     earned income taxable by city                                                                                                the individual's earned income taxable by city (line 1). 
                                                                                                                                  Column A equals spouse's earned income taxable by city (line 
     Amount spouse's earned income                                                                                                1 of spouse's column C) less spouse's federal IRA deduction 
                                                                                                                                  (line 2a of spouse's column C). Column C equals taxpayer's 
  6. exceeds spouse's federal IRA                                  .00                                                          .00 earned income taxable by city (line 1 of taxpayer's column A) 
     deduction (excess earned income)                                                                                             less taxpayer's federal IRA deduction (line 2a of taxpayer's 
                                                                                                                                  column A).
     City IRA deduction based upon                                                                                                If individual's (taxpayer or spouse) federal IRA deduction 
  7. spouse's earned income                                        .00                                                          .00 exceeds individual's earned income and spouse's earned 
                                                                                                                                  income exceeds spouse's federal IRA deduction (line 5), enter 
                                                                                                                                  the lesser of the individual's excess IRA (line 5) or spouse's 
                                                                                                                                  excess earned income multiplied by spouse's city earned 
                                                                                                                                  income percentage (line 6), else enter zero.  
                                                                                                                                  Add individual's (taxpayer or spouse) city IRA deduction based 
8.   City's IRA deduction                                          .00                                                          .00 upon their own city earned income (line 4) and their city IRA 
                                                                                                                                  deduction based upon their spouse's earned income (line 7).
     RESIDENT OR PART-YEAR RESIDENT: Enter total resident IRA deduction here. Normally this is 
     the total of the taxpayer's and spouse's city IRA deduction, line 2a of columns A and C. If a part-                          PART-YEAR RESIDENT: Enter total federal IRA deduction on 
  9. year resident, normally this is the total of the taxpayer's and spouse's city IRA deduction, line 2b of                    .00 Schedule TC, Deductions schedule, line 1, column A; enter the 
     columns A and C. If either the taxpayer or spouse has nontaxable earned income while a resident,                             resident city IRA deduction in column C; enter the nonresident 
     separately compute the resident IRA deduction in the same manner as a nonresident.                                           city IRA deduction in column D; and enter in column B the 
     NONRESIDENT: Total city nonresident IRA deduction (Enter total of the taxpayer's (line 8, column                             difference of the amount in column A less the amounts in 
10.  A) and spouse's (line 8, column C) city IRA deduction here and on Form GR-1040, page 2,                                    .00 column C and column D.
     Deductions schedule, line 1)  PART-YEAR RESIDENT: See instructions on the right.

- 16 -

Taxpayer's name Taxpayer's SSN
2022 GRAYLING
SELF-EMPLOYED, SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET - GR-1040, Attachment 15
PAGE 2, DEDUCTIONS SCHEDULE, LINE 2
RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, line 28.
NONRESIDENT: Nonresidents use the nonresident deduction column of this worksheet to calculate their deduction. A nonresident is required to attach a copy
of this deduction schedule to their city return.
PART-YEAR RESIDENT: Part-year residents use a separate line to report the amount of deduction by related source of income as a resident or while a
nonresident and indicate resident (R) or nonresident (N) relationship in front of the deduction by related source of income. The resident portion of the deduction
is 100% of the related deduction. The nonresident deduction is related to the income earned in the city while a nonresident and is computed by entering the
percentage the related income is taxable in the Percentage Related Income Is Taxable column and entering the product of multiplying the related deduction
times the percentage and entering it in the Nonresident Deduction column.
FEIN (OR SSN) OF R FEDERAL DEDUCTION PERCENTAGE
RELATED SOURCE OF INCOME RELATED SOURCE OF OR BY RELATED SOURCE RELATED INCOME RESIDENT DEDUCTION FOR NONRESIDENT
INCOME N OF INCOME IS TAXABLE A PART-YEAR RESIDENT DEDUCTION
1. .00 % .00 .00
2. .00 % .00 .00
3. .00 % .00 .00
4. .00 % .00 .00
Add lines 1 through 4 of each dollar column (Federal Deduction
5. column should total amount reported on federal Form 1040, line 28) .00 .00 .00
6. Nonresidents enter total from nonresident deduction column on Form GR-1040, page 2, Deductions schedule, line 2. Part-year residents enter total from the part-year resident column
on Schedule TC, Deductions schedule, line 2, column C and enter total from the nonresident deduction column on Schedule TC, Deductions schedule, line 2, column D

EMPLOYEE BUSINESS EXPENSE DEDUCTION WORKSHEET - GR-1040, PAGE 2, Attachment 16
DEDUCTIONS SCHEDULE, LINE 3, Form 2106
Column 1 Column 2 Column 3 Column 4 Column 5
As reported on Employer 1 Employer 2 Employer 3 Employer 4
federal Form 2106
1. Employer's identification number (FEIN)

2. Occupation (List for each employer)
3. Vehicle expenses .00 .00 .00 .00 .00
4. Parking, fees, tolls and local transportation, including .00 .00 .00 .00 .00
train, bus, etc.
Travel expenses while away from home overnight,
5. including, lodging, airfare, car rental, etc. Do not include .00 .00 .00 .00 .00
meals and entertainment
Were you an outside salesperson? (Answer yes or no in
6. the column for each employer; see definition of outside
salesperson below)
Business expenses not included on lines 3, 4 or 5. Do not
7. include meals and entertainment (Enter these expenses .00 .00 .00 .00 .00
only if an outside salesperson; see instruction below)
8. Meals (See meal expenses instruction below) .00 .00 .00 .00 .00
9. Total business expenses (Add lines 3, 4, 5, 7 and 8) .00 .00 .00 .00 .00
Enter reimbursements received from your employer for
10. expenses included in line 9 that were not reported to you .00 .00 .00 .00 .00
in box 1 of Form W-2
11. Business expense deduction (Line 9 less line 10) .00 .00 .00 .00
Percentage deductible (Same percentage related wages
12. are taxable) % % % %
Allowable business expense deduction (Line 11 times
13. line 12) .00 .00 .00 .00
Total business expense deduction (Enter the total of line
14. 13, columns 2 through 5 here and also on Form .00
GR-1040, page 2, Deductions schedule, line 3)
Form I-2106, Column 1, Line 3 = Fed. Form 2106, line 1, Col. A; line 4 = Fed. Form 2106, line 2, Col. A; line 5 = Fed. Form 2106, line 3, Col. A; line 7 = Fed. Form 2106, line 4, Col. A; line 8
lines to related lines on = Fed. Form 2106, line 5, Col. B; line 9 = Fed. Form 2106, line 6, Col. A & B; line 10 = Fed. Form 2106, line 7, Col. A & B; line11 = Fed. Form 2106, line 8, Col. A & B.
federal Form 2106:
Outside salesperson: An “outside salesperson” is one who solicits business while working away from the employer’s place of business as a full-time salesperson. If the individual is required
to spend a stated period of time selling at the employer’s place of business as part of their job, the individual is not an outside salesperson. If the individual only
performs incidental activities there, such as writing up and handing in orders, the individual qualifies for the expense deduction. A salesperson whose principal activity
is service and delivery is not an “outside salesperson.” An inside salesperson who makes incidental outside calls and sales is not an “outside salesperson.”
Line 7 instructions: Business expenses reported on line 4 of federal Form 2106 are allowed as an expense on the city's return only when the individual employee qualifies as an outside
salesperson when the expenses were incurred.
Meal expenses: Under the Uniform City Income Tax Ordinance meal expenses are allowed only when incurred while away from home. No deduction is allowed for entertainment
unless incurred by an outside salesperson.

- 17 -

Taxpayer's name                                                              Taxpayer's SSN
                                                                                                                          2022 GRAYLING
MOVING EXPENSE DEDUCTION WORKSHEET - GR-1040, PAGE 2, DEDUCTIONS SCHEDULE,                                                                                           Attachment 17
LINE 4 CF-3903  No deduction is allowed when moving away from the city
RESIDENT: A resident individual who moved into the city may claim the deduction as claimed on federal Form 3903. 
NONRESIDENT: A nonresident  individual who moved into the area of the city may claim a portion or all of the deduction as claimed on federal Form 3903 
based upon the percentage the income after moving to the area is taxable by the city.
PART-YEAR RESIDENT: An individual who moved to the area of the city and was temporarily a nonresident working in the city and then became a resident 
during the tax year may be entitled to a portion of the deduction as a nonresident and as a resident of the city.
DISTANCE TEST WORKSHEET
  1. Number of miles from your old home to your new workplace                        1                                  miles
  2. Number of miles from your old home to your old workplace                        2                                  miles
  3. Subtract line 2 from line 1.  If zero or less, enter -0-                        3                                  miles
     If line 3 is greater than 50 miles continue, otherwise you are not qualified to claim this deduction.
  4. Cost of transportation and storage of household goods and personal effects (See instructions for federal Form 3903)                                         4         .00
  5. Cost of travel (including lodging) from your old home to your new home. (See instructions for federal Form 3903) (Do not include the cost of meals.)        5         .00
  6. Add lines 4 and 5                                                                                                                                           6         .00
  7. Enter the amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in box 1 of your Form W-2 (wages) (This amount should 7         .00
     be shown in box 12 of your Form W-2 with a code P)
                       No          You cannot deduct your moving expenses. (If line 6 is less than line 7, subtract line 6 from line 7 and include the result    8a        .00
8.   Is line 6 more                on Form GR-1040, page 1 line 1, column A and report exclusion of this income on the excluded wages schedule) 
     than line 7?
                       Yes         Subtract line 7 from line 6                                                                                                   8b        .00

  9. Enter percentage of income earned as a resident after moving into area                                                           9                           %
10. Enter percentage of income earned as a nonresident in the city after moving into area                                                                        10              %
     Multiply line 8b by the percentage on line 9 (Moving expense deduction allowed while a resident; enter here and 
11. on Form GR-1040, page 2, Deductions schedule, line 4)                                                                             11                         .00
     Multiply line 8b by the percentage on line 10 (Moving expense deduction allowed while a nonresident; enter here and on Form GR-1040, 
12. page 2, Deductions schedule, line 4) (If a part-year resident add amounts on line 11 and 12 and enter on Schedule TC, Deductions                             12        .00
     schedule, line 4) 

ALIMONY PAID DEDUCTION WORKSHEET - GR-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 5                                                                                      Attachment 18
RESIDENT: Full-year residents claim the entire amount of alimony reported on federal Form 1040, line 31a. A full-year resident is not 
required to attach this deduction schedule to their city income tax return.
NONRESIDENT: Nonresidents use the nonresident column of this worksheet to calculate their city alimony deduction.
PART-YEAR RESIDENT: A part-year resident may need to use both the resident and nonresident columns of this worksheet to calculate their 
alimony deduction. For each line of the worksheet, compute the amount to enter into the resident and/or nonresident columns and follow the line 
by line instructions. A part-year resident with no city income while a nonresident ignores the nonresident column of this form.  
Nonresidents and part-year residents use this worksheet to compute the alimony paid deduction                                             RESIDENT                   NONRESIDENT 
                                                                                                                                          COLUMN                     COLUMN
     Enter resident portion of federal adjusted gross income (Form 1040, page 1, line 37) in resident column and/or nonresident 
  1. portion in nonresident column                                                                                                                               .00       .00
     Enter resident portion of federal alimony paid (federal Form 1040, page 1, line 31a) while a resident in the resident column and/or 
  2. nonresident portion of the alimony paid while a nonresident in the nonresident column (Actual amount paid while a resident of the                           .00       .00
     city and while nonresident)
  3. Federal income for alimony deduction computation (Line 1 plus line 2 of column)                                                                             .00       .00
     Enter resident portion of total income for city (Form GR-1040, page 1, line 18) in resident column and/or nonresident portion in 
  4. nonresident column. Part-year residents enter total income for city as a resident and/or nonresident as reported on Schedule TC,                            .00       .00
     line 18, columns C (resident) and D (nonresident) 
     Enter resident portion of total deductions for city other than alimony deduction (Add lines 1, 2, 3, 4 & 6 on Form GR-1040, 
  5. page 2, Deductions schedule)  in resident column and/or nonresident portion in nonresident column                                                           .00       .00
  6. Taxable income for city prior to alimony deduction (Line 4 less line 5)                                                                                     .00       .00
  7. Resident column: Enter 100%.
     Nonresident column: Enter alimony deduction percentage (Line 6 divided by line 3)                                                                        100 %              %
     Alimony deduction (Line 2 multiplied by line 7) (Residents and nonresidents enter amount from respective column on 
  8. Form  GR-1040, page 2, Deductions schedule, Line 5. Part-year residents enter amount from each column on Schedule                                           .00       .00
     TC, Deductions schedule, line 5, column C and D)

- 18 -

Taxpayer's name                                                     Taxpayer's SSN
                                                                                                                      2022 GRAYLING
OTHER TAX PAYMENTS - GR-1040, PAGE 1,  LINE 24b, PAYMENTS AND CREDITS (ESTIMATED TAX                                                                                Attachment 20
PAYMENTS, EXTENSION PAYMENTS, CREDIT FORWARD, TAX PAID BY A PARTNERSHIP AND CREDIT 
FOR TAX PAID BY A TAX OPTION CORPORATION)

                                                                    OTHER TAX PAYMENTS                                                                              OTHER TAX 
                                                                                                                                                                    PAYMENTS
1. Estimated tax payments                                                                                                                                                   .00
2. Tax paid with an extension                                                                                                                                               .00
3. Credit forward from last tax year                                                                                                                                        .00
4. Tax paid by a partnership           Partnership FEIN                                Partnership name                                                                     .00
5. Tax paid by a partnership           Partnership FEIN                                Partnership name                                                                     .00
6. Credit for tax paid by a tax option corporation Corporation FEIN                    Corporation name                                                                     .00
7. Credit for tax paid by a tax option corporation Corporation FEIN                    Corporation name                                                                     .00
8. Total credit for estimated tax, extension and partnership tax payments and credit forward (Add lines 1 through 7; enter here and on GR-1040, Page1, Payments             .00
   and Credits schedule, line 24b)

CREDIT FOR TAX PAID TO ANOTHER CITY - GR-1040, PAGE 1, PAYMENTS AND CREDITS SCHEDULE,                                                                               Attachment 21
LINE 24c  (Credit will be disallowed if a copy of page 1 of the other city's return is not attached)
Credit for tax paid to another city may be claimed by a resident who paid tax on the same income to another city.
Part-year residents may claim the credit for tax paid to another city based on income as a resident that is also taxable by another city.
   OTHER CITY'S NAME OR CORPORATION FEDERAL EMPLOYER IDENTIFICATION NUMBER AND NAME                                                                                 TAX CREDIT
1. Tax paid to another city            City name                                                                                                                            .00
2. Tax paid to another city            City name                                                                                                                            .00
3. Total credit for tax paid to another city (Add lines 1 and 2; enter here and on GR-1040, Page 1, Payments and Credits schedule, line 24c)                                .00

CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER CITY (Residents only)                                                                          RESIDENT CITY          OTHER CITY
Use a separate calculation worksheet for each city                                                                                           GR
1. Income taxable in the nonresident city that is also taxable in the resident city (Same amount for both cities)                                               .00         .00
2. Exemptions amount per city's return                                                                                                                          .00         .00
3. Taxable income for credit                                                                                                                                    .00         .00
4. Tax for credit purposes at each city's nonresident tax rate                                                                                                  .00         .00
5. Credit allowed for tax paid to another city (Enter the smaller of resident city's or other city's tax from line 4)                                           .00

- 19 -

Taxpayer's name                 Taxpayer's SSN
                                              2021 GRAYLING 
SUPPORTING NOTES AND STATEMENTS                             Attachment 22

PDF file checksum: 2694528672

(Plugin #1/9.12/13.0)