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                         2022 

      CITY OF WALKER INCOME TAX 

     NON-RESIDENT FORMS AND INSTRUCTIONS 
      Form W-1040NR—Individual Return 
                             
  For use by individuals who were not residents of the City of 
 Walker at any time during 2022, but who earned taxable income 
     in Walker during 2022 and by TRUSTS and ESTATES 
                             
FILING DATE:   Your return must be filed by May 1, 2023 
 
REMITTANCE:    Make remittance payable to:  City Treasurer 
 
MAILING ADDRESS:  Mail your return and remittance, with W-2 
               forms to: 
 
               Walker City Income Tax 
               P.O. Box 153 
               Grand Rapids, MI  49501-0153 
 
               Telephone number: (616) 791-6880 
 
               Business hours: 
               Monday through Thursday—7:30 a.m. to 5:00 p.m. 
               Friday—7:30 a.m. to 11:30 a.m. 

               Website:  www.walkermi.gov

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                        GENERAL INFORMATION                                     •  Income received by a nonresident as the result of disability after 
NOTE FOR 2022                                                                      exhausting all vacation pay, holiday pay and sick pay. 
  These forms and instructions were prepared prior to the issuance of           DECLARATION OF ESTIMATED TAX 
final 2022 federal forms and schedules.  They include references to federal       If you expect that your Walker income in 2023 not subject to withholding 
forms and schedules that were still in draft form at the time of publication.   will be more than $20,000 after deductions ($100 in tax), you must file a 
Please contact the Walker Income Tax Department at (616) 791-6880 if you        Declaration of Estimated Tax (form W-1040ES) for 2023 by May 1, 2023 
have any questions regarding what federal forms need to be attached.            and pay at least one-fourth (1/4) of the estimated 2023 tax with your 
  Form W-COV is no longer required.                                             Declaration.  The three remaining payments are due at the end of June, 
      Non-residents who are allocating wages out of Walker due to working at    September and January. 
home during 2022 must attach an employer letter and work log to Form W-           Failure to file a Declaration of Estimated Tax and make the required 
1040NR. An editable work log and sample employer letter can be found on         payments will result in the assessment of penalty and interest for the 
our website at Income Tax FAQ #14.                                              late payment of tax. 
                                                                                  To avoid penalty and interest charges, you must pay in through 
WHO MUST FILE A RETURN                                                          withholdings and/or quarterly estimated payments at least 70% of your 
  Every nonresident who had income subject to Walker City income tax in         current year or prior year liability, whichever is lower. 
2022 of $600 or more must file a return by May 1, 2023.  See Taxable              If at any time during the year your income increases to such a level that 
Income paragraph below.                                                         one hundred dollars tax or more will be due at the end of the year, a 
  Married persons may file either a joint return or separate returns.  The      Declaration of Estimated Tax must be filed. 
total Walker income of both spouses must be included on a joint return, and       The Declaration of Estimated Tax Form W-1040ES is available from the 
each spouse must sign the return.                                               Walker City Income Tax Department or online at 
  If you do not meet the requirements for filing a return but Walker tax was    www.walkermi.gov/taxforms 
withheld or estimated tax was paid, you must file a return to receive a                                             
refund.                                                                                   LINE BY LINE INSTRUCTIONS 
  Every trust or estate with gross income of $600 or more subject to            SCHEDULE 1—EXEMPTIONS 
Walker tax must file a Walker Schedule G with Form W-1040NR.  Schedule          Lines 1-3 
G is available from the Walker City Income Tax Department.                        All individuals filing a Walker income tax return are allowed one 
WHO MUST USE THIS FORM                                                          personal exemption even if they are eligible to be claimed as a dependent 
  Individuals who were nonresidents of the City of Walker during the            on another filer’s return.  On a joint return both individuals are allowed one 
entire year and worked in Walker must use this form.                            personal exemption. 
  An individual who was a resident of Walker during any part of the year          Individuals who are 65 years of age or older may claim one additional 
must file form W-1040R (Resident form).                                         personal exemption.  On a joint return either one or both individuals if they 
EXTENSION OF TIME TO FILE                                                       qualify may claim one additional exemption for being 65 years of age or 
  The due date of this return may be extended for a period not to exceed        older. 
six months.  When a city extension is granted, tentative tax must be              Individuals who are legally blind may also claim an additional personal 
paid by May 1, 2023.  Applications for extensions are available online at       exemption.  On a joint return either one or both individuals if they qualify 
www.walkermi.gov/taxforms                                                       may claim an additional exemption. 
  Applying for a Federal extension does not satisfy the requirement             SCHEDULE 2—WAGE DETAIL 
to file a Walker extension.                                                     Columns A, B and C 
TAXABLE INCOME                                                                    Follow instruction (a) below if you performed all (100%) of your services 
  The following income is subject to tax:                                       in Walker.  Use instruction (b) below if you performed part of your services in 
•     Compensation received for work done or services performed in              Walker. 
      Walker—compensation includes, but is not limited to; salary, bonus,         (a)   Nonresidents who worked 100% of their time in Walker:  Enter in 
      wages, commissions, vacation pay, holiday pay, sick pay, incentive pay            Column A the full amount of your earnings as recorded on your W-
      to leave employment, incentive pay for “early retirement”, lump sum               2 statement.  Enter the same amount in Column C. 
      distribution of vacation pay, lump sum distribution of sick pay,            (b)   Nonresidents who performed only part of their services in Walker:  
      employee savings plans, retirement stock purchase plans and profit                Enter in Column A the full amount of your earnings as recorded on 
      sharing plans.  (Please note that these examples do not cover                     your W-2 statement.  Compute the amount to be entered in 
      every possible filing situation.  If you have any questions, please               Column C by completing Schedule 4.  If you worked from home in 
      contact the Walker City Income Tax Department at (616) 791-6880.)                 2022, you must complete and attach form W-1040NR, a letter from 
•     The net profits from the operation of a business or profession                    your employer confirming the dates worked from home and a work 
      attributable to business activity conducted in Walker whether or not              log.  More information can be found on our website in the Income 
      such business is located in Walker.                                               Tax Department FAQ #14.   
•     Net profits from the rental of real and tangible property located in         
      Walker.                                                                   SCHEDULE 3—PAYMENTS 
•     Gain from the sale or exchange of real and tangible personal property     Line 1—Tax withheld by your employer 
      located in Walker.                                                          Enter the amount of Walker tax withheld as shown on your 2022 W-2 
•     Premature distribution of an Individual Retirement Account (IRA) when     statement(s).  The City of Walker copy of your W-2 statement, showing 
      a deduction(s) has been taken on a Walker income tax return in            clearly the amount of Walker tax withheld must be submitted with your return 
      previous year(s).                                                         before credit can be allowed for Walker tax withheld. 
EXEMPT INCOME                                                                   Line 2—Estimated payments, credit from a prior year, extension payments 
  Exempt income includes:                                                         If you made a payment(s) on a 2022 City of Walker Declaration of 
•     Gifts, inheritances and bequests.                                         Estimated Tax, applied an overpayment from your 2021 Walker return to 
•     Pensions (including disability pensions), social security, annuities, IRA 2022, or made a payment with an extension, enter the total of all payments 
      distributions after age 59 ½, and rollover of amounts from IRA’s to       on line 2.  In addition, enter any Walker income tax paid on your behalf by a 
      ROTH IRA’s.                                                               partnership of which you are a partner on line 2.  Please indicate to the right 
•     Proceeds of insurance (except that payments from a health and             of the amount that the payment was made by a partnership. 
      accident policy paid for by your employer are taxable to the same          
      extent as provided by the Internal Revenue Code).                         SCHEDULE 4—WAGES EARNED IN WALKER 
•     Unemployment compensation, supplemental unemployment benefits,            Complete this schedule only if you worked both in and out of Walker for the 
      welfare relief payments.                                                  same employer.  Days worked on lines 1 and 2 of Schedule 4 refer only to 
•     Workers’ compensation, or similar payments for death, injury or illness   the actual number of days you were on the job.  Do not include holidays, 
      arising out of and in the course of an employee’s job.                    vacation days or sick days.  For full-time employment, use 240 days worked 
•     Interest, dividends, and other forms of intangible income.  (When the     everywhere or attach a schedule showing how actual days were computed.  
      receipt of interest and other intangible income is part of a business,    Hours may be substituted for days. 
      such interest, etc. shall be considered as business income taxable to      
      nonresidents and reported on Schedule C.)                                 SCHEDULE 5—OTHER INCOME/LOSS 
•     Military pay of members of the National Guard and the Armed Forces        The federal rules concerning passive losses are applicable to losses 
      of the United States.                                                     deducted on this return. 
                                                                                Line 1—Income/loss from business (for filers of Federal Schedule C)

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CITY OF WALKER NON-RESIDENT INDIVIDUAL INCOME TAX RETURN
W-1040NR Due May 1, 2023 2022
Please print Your first name & initial Last name Your Social Security Number--REQUIRED
Complete
social security If joint, spouse's first name & initial Last name
numbers Spouse's Social Security Number
are required. Home address (Number and street or rural route)

SEE City, town or post office State Zip code Day phone Evening phone
INSTRUCTIONS

If you itemized deductions on your Federal income tax return If married, is spouse filing Yes No
for 2022, check here: a separate return?
Schedule 1 Exemption Amount 1.
Check boxes that apply: Regular 65 or over Blind 1. Number of boxes checked
Yourself 2. Number of dependent children and/or other dependents 2.
which you listed on your federal return
Spouse ** 3. Total number of exemptions--add lines 1 and 2 3.
**If this box is checked, you must enter spouse's social Multiply number of exemptions in line 3 by $600
security number above and spouse must sign return and enter on line 5 of return summary below.
Schedule 2 Wage Detail Column A Column B Column C
Street address of Total wages from Walker Wages earned in Walker
Employer's name actual work location(s) Box 1 of W-2 Tax withheld from Schedule 4 (NOT BOX 18)
.00 .00 .00
.00 .00 .00
.00 .00 .00
.00 .00 .00
If additional lines are needed--attach schedule Totals 1a. .00 1b. .00 1c. .00
Schedule 3 Payments
1. Tax withheld by your employer from line 1b. of Schedule 2 1. .00
2. 2022 estimated payments, credit from 2021 W-1040NR, payment with extension 2. .00
3. Total payments--add lines 1 and 2--enter here and on line 8 of return summary below 3. .00
1. Total wages, salaries and tips from Schedule 2, line 1c. Attach your W-2 form(s) 1. .00
Return 2. Other income/loss from Page 2, Schedule 5, line 6 2. .00
Summary 3. Deductions from Page 2, Schedule 6, Line 8 (Enter as negative amount) 3. .00
4. Combine lines 1, 2 and 3. This is your total Walker income 4. .00
Exemptions 5. Multiply number of exemptions from Schedule 1, line 3 by $600 and enter here 5. .00
Taxable Income 6. Subtract line 5 from line 4. This is your taxable income 6. .00
Tax 7. Multiply line 6 by one-half of one percent (.005) This is your Walker tax Tax >>> 7. .00
Payments 8. Total of Walker payments from Schedule 3, line 3 Payments >>> 8. .00
Tax 9. If tax (line 7) is larger than payments (line 8) enter amount you owe. MAKE CHECK
PAYABLE TO WALKER CITY TREASURER OR PAY WITH A DIRECT ELECTRONIC Pay With
Due WITHDRAWAL (Mark pay tax due, line 14b, and complete lines 14 c,d,e & f) Return >>> 9. .00
Overpayment 10. If payments (line 8) are larger than tax (line 7) ENTER OVERPAYMENT Overpayment >>> 10. .00
Credit to 2023 11. Amount of overpayment to be held and applied to your 2023 estimated tax Credit to 2023 >>> 11. .00
Donation 12. Overpayment donated to Education Foundation--See page 2 Donation >>> 12. .00
13. Amount of overpayment to be refunded (For direct deposit, mark refund box,
Refund
line 14a, and complete lines 14 c,d,e & f) Refund >>> 13. .00
Direct Deposit 14. Direct deposit refund or direct withdrawal payment Mark one: 14a Refund-direct deposit 14b Pay tax due-direct withdraw
or c. Routing number e. Type of account: Checking Savings
(Default is date processed)
Direct Payment d. Account number f. Withdrawal date:
I have read this return. Under the penalties of perjury, I declare that to the best of my knowledge and belief the return is true, correct and accurately lists all amounts and sources
of Walker income I received during the tax year. If prepared by a person other than the taxpayer, his/her declaration is based on all information of which he/she has any knowledge.
Your signature Spouse's signature if joint return Paid preparer's signature
PLEASE
SIGN HERE Date Your occupation Date Spouse's occupation Address

Mail return to: City of Walker Income Tax Dept., PO Box 153, Grand Rapids, MI 49501-0153

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CITY OF WALKER NON-RESIDENT INDIVIDUAL INCOME TAX RETURN
Page 2 W-1040NR 2022
Schedule 4 Wages Earned in Walker
A SEPARATE COMPUTATION MUST BE MADE FOR EACH JOB PERFORMED BOTH INSIDE AND OUTSIDE OF WALKER
YOU MUST ATTACH A COMPLETED FORM W-COV IF ALLOCATION IS DUE TO WORKING AT HOME--SEE INSTRUCTIONS JOB #1 JOB #2
1. Actual number of days worked everywhere. (Do not include weekends off, vacations, sick days, etc.) 1. 1.
2. Actual number of days worked in Walker. 2. 2.
3. Percentage of days worked in Walker (line 2 divided by line 1) 3. 3.
4. Total wages shown in Box 1 of WW-2 or W-2 4. .00 4. .00
5. Wages earned in Walker (line 4 multiplied by percentage on line 3)
Enter here and in Column C, "Wages earned in Walker," on Schedule 2 5. .00 5. .00
IMPORTANT! You must show the street address of your work station outside of Walker on Schedule 2 or your allocation will be disallowed.

Schedule 5 Other Income/Loss
INCLUDE INCOME/LOSS ONLY TO THE EXTENT THAT THE INCOME/LOSS IS RELATED TO WALKER--SEE INSTRUCTIONS
1. Income/loss from business--Federal Schedule C 1a. .00 SEP deduction 1b. .00 1c. .00
2. Income/loss from rents/royalties--Federal Schedule E, page 1 2. .00
3. Income/loss from partnerships--Federal Schedule E, page 2 3. .00
4. Income/loss from sale or exchange of property (Capital gains)--Federal Schedule D/Form 8949 4. .00
5. Premature pension and IRA distributions 5. .00
6. Total--combine lines 1c. through 5--enter here and on page 1, line 2 of return summary 6. .00
Schedule 6 Deductions
1. IRA deduction--attach Schedule 1 of Federal 1040 (No deduction is allowed for contributions to a ROTH IRA) 1. .00
2. Employee business expenses--see instructions and attach detailed list 2. .00
3. Moving expenses--see instructions and attach Federal 3903 3. .00
4. Subtotal--add lines 1 through 3 4. .00
5. % from Schedule 4, line 3 (enter 100% if Schedule 4 is not required) 5.
6. Multiply line 4 by line 5 6. .00
7. Allowable alimony deductions--see instructions and Schedule 1 of Federal 1040 7. .00
8. Total deductions--add lines 6 and 7--enter here and on page 1, line 3 of return summary 8. .00
Worksheet 1
USE THIS WORKSHEET TO CALCULATE THE BUSINESS INCOME OR LOSS ATTRIBUTABLE TO WALKER IF YOU OPERATE YOUR SCHEDULE C
BUSINESS PARTLY WITHIN WALKER AND PARTLY WITHIN OTHER LOCALITIES.
1. Net profit or loss from business--from Federal Schedule(s) C 1. .00
2. LESS: SEP deduction--attach copy of Schedule 1 of Federal Form 1040 2. .00
3. Subtotal--subtract line 2 from line 1 3. .00
4. Apportionment percentage from Worksheet 2 below 4.
5. Apportioned income--multiply line 3 by line 4 5. .00
6. LESS: applicable portion of net operating loss carryover 6. .00
7. Total--subtract line 6 from line 5--enter here and on Schedule 5, line 1c. 7. .00
Worksheet 2 Business Allocation Formula I II II Divided by I
Located Everywhere Located in Walker Percentage
8. Average net book value of real and tangible personal property
a. Gross rent paid for real property multiplied by 8
b. Total--add lines 8 and 8a.
9. Total wages, salaries, commissions and other compensation of employees
10. Gross receipts from sales made or services rendered
11. Total percentages--add the three percentages computed for lines 8, 9 and
10 which you entered in the last column
12. Average percentage--divide line 11 by 3--enter here and on line 4 of Worksheet 1
Contribution to Education Foundation
You may contribute your overpayment from Page 1, line 10 to one of the Education Foundations listed by checking the appropriate box.
If you check a box, the full amount of your overpayment will be sent to the Education Foundation you have chosen. Skip lines 11 and 13.
Comstock Park Education Foundation .
The Grandville Education Foundation
Kenowa Hills Education Foundation

Third Party Designee
Do you want to allow another person to discuss this return with the Income Tax Department? Yes--Complete the following: No

Designee's Name: Phone No. ( )

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You must attach a copy of Federal Schedule C.
If your Schedule C business is operated entirely within Walker, enter Line 3—Moving expenses
your Schedule C income/loss on line 1a. Enter your SEP deduction, if Moving expenses for certain Armed Forced members only that qualify
applicable, on line 1b. Subtract line 1b. from 1a. and enter the result on line under the Internal Revenue Code as a deduction from federal gross income
1c. If you have deducted a SEP contribution on line 1b. you must attach may be deducted on your Walker return. However, the Walker deduction is
a copy of Schedule 1 of your Federal Form 1040. limited to those expenses that are applicable to income taxable under the
If your Schedule C business is operated partly within Walker and partly Walker Income Tax Ordinance.
within another locality, complete Worksheets 1 and 2 on page 2 to calculate You must attach a copy of Federal Form 3903 or a list of your moving
the amount to be entered on line 1. expenses, including the distance in miles from where you moved.
If your Schedule C business is operated entirely outside of Walker, do Line 7—Alimony deduction (CHILD SUPPORT IS NOT DEDUCTIBLE)
not enter an amount on line 1a. or 1b. Alimony deducted on your 2021 federal return is subject to adjustment
Line 2—Income/loss from rents/royalties (for filers of Federal Schedule before it may be deducted on this return. The alimony adjustment is
E, page one) computed as follows:
If you have rent/royalty income/loss from property located in Walker, Walker Income (Line 4, Page 1)
enter the applicable amount from your Federal Schedule E, page one on line (without alimony deduction) X Alimony Paid
2. Attach a copy of Federal Schedule E. Federal Adjusted Gross Income
Line 3—Income/loss from partnerships (for filers of Federal Schedule E, (without alimony deduction)
page two) You must attach a copy of Schedule 1 of your Federal Form 1040.
Enter your share of the partnership income/loss on line 3 of Schedule 5.
Enter your share of ordinary income only. Your share of qualifying COMPLETING YOUR RETURN
dividends, gains, etc. are treated as belonging to you as an individual. After completing schedules 1 through 6 as applicable, transfer the
A partner is not allowed to apportion income distributed by a results of schedules 1 through 6 to lines 1, 2, 3, 5 and 8 on the front of the
partnership. All apportionment of distributed income must be made on the form.
Walker Partnership Return, form W-1065. Follow the instructions on the front of the form for lines 4, 6 and 7.
If you are a shareholder in a corporation that has elected to file under Line 9—Tax due
Subchapter S of the Internal Revenue Code, you are not required to report If after computing your Walker Income tax and deducting your payments
any distributed income nor may you deduct your share of any loss or other and credits, the balance due is one dollar ($1.00) or more, it must be
deductions distributed by the corporation. entered on Line 9.
Line 4—Income/loss from sale or exchange of property (for filers of Federal Make check or money order payable to CITY TREASURER and mail
Schedule D or Form 4797) with this return to: WALKER CITY INCOME TAX DEPARTMENT, P.O. BOX
Enter on line 4 the gain/loss from the sale or exchange of real or 153, GRAND RAPIDS, MI 49501-0153. For direct electronic withdrawal,
tangible personal property located in Walker. The Walker Income Tax mark pay tax due, line 14b, and complete lines 14c, de, e and f. Withdrawal
Ordinance follows the Internal Revenue Code in its treatment of capital date (line 14f) must be no later than the due date of the return. If no date is
gains. All capital gains received from the sale or exchange of real or entered, the default withdrawal date will be the date processed.
tangible personal property located within the City of Walker are fully taxable Line 10—Overpayment
on this return. If your total payments and credits on line 9 are more than Walker Tax on
Attach Federal Schedule D and Form 8949. Also attach Form 4797 line 7, you have overpaid your tax for 2022.
and Form 6252 if applicable. 1. If you want your overpayment to be HELD and applied to your 2023
Line 5—Premature Pension/IRA distribution(s) estimated tax, enter the overpayment on line 11.
Enter on line 5 premature distributions (before age 59 ½) from an IRA 2. If you want your overpayment to be DONATED to the Education
when a deduction has been taken on a current or previous year’s Walker Foundation of your choice, enter the overpayment on line 12. Select
Income Tax return and/or premature distributions from a pension plan. If the Education Foundation on page 2.
you have completed Schedule 4, apply the percentage on Schedule 4, Line 3. If you want your overpayment MAILED to you, enter the overpayment
3 to your total distribution and enter the taxable portion of the distribution on on line 13.
line 5. 4. If you want your overpayment REFUNDED VIA DIRECT DEPOSIT,
enter the overpayment on line 13 and complete the routing number,
SCHEDULE 6—DEDUCTIONS--All deductions are limited to the extent they type of account and account number boxes provided in line 14.
apply to income earned in Walker. The only deductions allowed by the Refunds or credits of less than one dollar ($1.00) cannot be made.
Income Tax Ordinance are:
Line 1—IRA deduction THIRD PARTY DESIGNEE
The rules governing IRA deductions on this return are the same as If you want to allow a friend, family member or any other person you
under the Internal Revenue Code. Contributions to ROTH IRA’s are not choose to discuss your 2022 tax return with the Income Tax Department,
deductible. If your earned income on which the federal IRA deduction is give the Department any information missing from your return, receive
based is earned both in and out of Walker, you must apportion your IRA copies of notices and/or respond to notices about math errors, offsets and
deduction regardless of whether the income is from a single employer or return preparation, check the “Yes” box in the designated area. Enter the
multiple employers. See the worksheet under the FAQ section of the designee’s name and phone number. To designate the preparer who
Walker website at www.walkermi.gov/incometaxFAQs signed your return, enter “Preparer” in the space for designee’s name.
Attach Schedule 1 of Federal Form 1040.
A SEP retirement plan deduction must be entered on line 1b. of ASSISTANCE
Schedule 5. If you have questions not answered in these instructions or if you need
Line 2—Employee business expenses assistance in preparing your return, call (616) 791-6880.
The employee business expenses listed below are not subject to the We would be happy to prepare your Walker Income Tax Return free of
same reductions and limitations required under the Internal Revenue Code. charge. Please contact the Walker Income Tax Department at 791-6880 for
These expenses are, however, allowed only to the extent not paid or an appointment.
reimbursed by your employer and only when incurred in the performance of Questions by mail should be directed to: Walker City Income Tax
service for your employer. Department, P.O. Box 153, Grand Rapids, MI 49501-0153.
The only deductions allowed by the City of Walker Income Tax
Ordinance are as follows: NOTICE
• Expenses of travel, meals and lodging while away from home These instructions are an interpretation of the Walker City Income Tax
• Expenses as an outside salesperson who works away from his Ordinance. If any discrepancy exists between the instructions and the
employer’s place of business (does not include driver/salesperson Ordinance, the Ordinance prevails.
whose primary duty is service and delivery).
• Expenses of transportation (but not transportation to and from
work).
• Expenses reimbursed under an expense account or other
arrangement with your employer, if the reimbursement has been
included in reported gross earnings.
You must attach a detailed list of your employee business expenses.

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WALKER INCOME TAX DEPT. 
4243 Remembrance Road, NW 
Walker, MI  49534 
 
PLEASE REMEMBER TO: 
 
  Sign your return.  If a joint return, both spouses must sign even if only one had income subject to 
  Walker income tax. 
 
  Attach copies of Form(s) W-2.  If you are claiming a credit for Walker withholding, the locality name 
  on your W-2 must be Walker. 
 
WORK FROM HOME 2022: 
 
  Form W-COV is no longer required 
 
  A letter from your employer confirming the dates worked at home must be attached with form W-
  1040NR 
   
  A work log must be attached with form W-1040NR for both salary and hourly workers.  An editable 
  copy of a work log can be found on our website in the Income Tax Department FAQs #14.

PDF file checksum: 1593092006

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