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This may be determined by (1) difference

expense account or other arrangement

applied to this year’s tax (from 2009 GR-

between the fair market value on January

with your employer, if the reimburse-

1040, line 15a).

Line 19: Enter the amount of any tax paid

1, 1972 and sales price, or (2) multiplying

ment was included in gross income.

the federal income tax gain or loss by the

on your behalf by a partnership. Enter the

For nonresidents, the adjustments are

ratio of number of months held after

federal employer number of the partner-

limited to the amount shown on your

January 1, 1972 to total months held.

ship in the space provided.

U.S. 2106 multiplied by the percentage

Line 21: Tax Due. If line 20 is less than

Schedule 2 - Self-employed Non-resi-

on GR-1040, Schedule 1, line 3. If you

line 16, enter the difference. This is the tax

dents.

did not complete Schedule 1, use 100%

you owe with your return. If the balance is

of your U.S. 2106 amount.

Complete Schedule 2 if your business

due is less than $1, no payment is required,

earned income both inside and outside the

but you must still file your return. See

ALL FILERS MUST ATTACH A

City of Grayling.

“Where to Mail Your Return” on page 1.

COPY OF THEIR U.S. 2106 TO THEIR

Line 24: Your Refund. This includes any

GR-1040 IF USING THIS DEDUC-

Enter any other items earned in Grayling

tax you overpaid and any credits due you.

TION.

which are taxable to a nonresident (see

The city does not refund amounts less than

“Taxable Income” on page 3.)

$1, but you must still file your return. See

Other allowable subtractions are:

“Where to Mail Your Return” on page 1.

Line 10: Subtractions (attach schedules

1. Alimony paid. You may deduct

and explanations).

SCHEDULE 3

alimony, separate maintenance pay-

(Part-Year Residents Only)

ments and principal sums payable in

Note: The Self-Employment Tax and the

installments, to the extent deducible

Complete Schedule 3 if you earned part of

Self-Employed Health Insurance deduc-

under the Internal Revenue Code.

your income while a resident and your

tions allowed on your U.S. 1040 return

Nonresidents must prorate the deduc-

earned income subject to City of Grayling

are not allowed as deductions on your

tion based on the percentage of income

tax while a nonresident.

Grayling return.

taxable by the city as it relates to total

federal adjusted gross income. CHILD

If you earned income as a resident but did

Deductions are not allowed for personal

SUPPORT IS NOT DEDUCTIBLE.

not earn income subject to City of

expenses such as taxes on your home,

2. IRA deduction.

Grayling tax while a nonresident, com-

interest on loans, etc.

3. Sick pay which would be excludable

plete Schedule 3, Column A only. Include

under Internal Revenue Code and

all income received while a resident.

Residents. Enter portion of gain on sale

which was included in gross income

Line 1: Gross Wage

of property before January 1, 1972. The

on GR-1040, line 7.

Col. A: Part-year residents enter gross

amount of gain or loss occurring before

January 1, 1972 can be determined either

Nonresidents please note: If you complet-

income earned while a City of Grayling

by (1) computing the difference between

ed GR-1040, Schedule 1 and are also

resident.

Col. B: Enter gross income subject of City

the cost and fair market value at January 1,

claiming any of these subtractions, your

1972, or (2) multiplying the federal

subtraction(s) must be prorated by the per-

of Grayling tax that was earned while a

income tax gain or loss by the ratio of

centage calculated on Schedule 1, line 3.

nonresident, if applicable.

Line 13: Taxable Income. Subtract line

Line 2: Additions (attach schedules and

number of months held before January 1,

explanations).

1972 to total months held. Also enter any

12 from line 11. If line 12 is larger than

Col. A: Part-year residents enter any addi-

nontaxable income (see “Nontaxable

line 11, enter zero (0).

Income” on page 3) which may be includ-

tions to income received while a City of

Payments and Credits

ed in your gross income on line 7.

Grayling resident.

Line 15a: Grayling Residents. Enter the

Col. B: Enter additions to income received

amount of income taxed by other

Residents and Nonresidents. Enter the

while a nonresident, if applicable. (See

Michigan cities reduced by the exemption

amount of the following expenses you

GR-1040, line 8 instructions on page 3).

amount claimed on your GR-1040, line 12.

Line 3: Subtractions (attach schedules

incurred as an employee in the City of

Line 15b: To calculate the credit, use the

and explanations).

Grayling.

amount on line 15a and multiply it by 1/2

Col. A: Part-year residents enter any sub-

1. Travel, meals and lodging while

percent (.005). You must attach copies of

away from home

tractions to income while a City of

income tax returns filed with other

2. Expenses as an outside salesperson

Grayling resident. NOTE: Moving expens-

cities. The amount of credit may not

who works away from his/her employ-

es are an allowable subtraction if you are

exceed the amount of tax actually paid.

er’s place of business (does not include

moving into Grayling.

Col. B: Enter subtractions to income

driver/salesperson whose primary duty

Line 18: Enter the total estimated tax paid

is service and delivery).

earned while a nonresident, if applicable.

with your 2009 City of Grayling Estimated

3. Transportation (but not transporta-

Attach schedules and explanation. (See

Tax Declaration Voucher (GR-1040ES),

tion to and from work).

GR-1040, line 10 instructions on page 4).

the amount paid with an extension request,

Continued on Page 6

4. Expenses reimbursed under an

and the amount of your 2009 overpayment

Individual Income Tax Returns Forms (Resident And Nonresident) - City Of Grayling - 2009 Page 4

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