Form Br 1040p - Individual Return - City Of Big Rapids Income Tax - 2010 Page 2
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2INSTRUCTIONS FOR PART YEAR FORM
If you earned part of your income while a resident and you
credit. You MUST attach a copy of the 2010 City Income Tax
earned part of your income in Big Rapids while a non-
Return you filed with the other city.
resident, complete this form.
LINE 15 - TOTAL PAYMENTS AND CREDITS
COLUMN 1 - LINES 1, 2 AND 3
Add Lines 11, 12, 13 and 14. Enter the results on this Line.
Include these items as though filing as a resident but only that
portion while a resident (See Resident instructions).
LINE 16 - TAX DUE
If Line 10 is larger than Line 15, enter the difference on this
COLUMN 2 - LINES 1, 2 AND 3
Line.
Include these items as though filing as a non-resident but
only that portion that was Big Rapids earned income while a
LINE 17 - PENALTY AND INTEREST
non-resident. (See Non-Resident instructions).
Penalty and interest shall be calculated if 1) return is being
filed after the due date of April 30, 2011 or 2) the amount due
Line 4 - Total Income
is more than $100.00 and no estimated payments were
Add Lines 1 and 2 less Line 3 for Both Columns.
made (even if return is filed prior to the due date) or 3) the
amount due is more than $100.00 and the estimated
LINE 5 - EXEMPTIONS
payments/tax withheld is less than 70% of your 2010 total tax
Multiply your exemptions by $600.00 and enter in Column 1.
due or less than 70% of your 2009 total tax due (even if the
If Column 1, Line 5 (Exemption Deduction) is larger than Line
return is filed prior to the due date).
4 (Total Income), carry excess to Column 2, Line 5.
LINE 18 - BALANCE DUE
LINE 6 - TAXABLE INCOME
Add Lines 16 and 17, enter the total on Line 18. This amount
Subtract Line 5 from Line 4 and enter result on Line 6 for
must be paid when filing the return. Make your check or
Both Columns.
money order payable to: CITY OF BIG RAPIDS. Mail your
return to TREASURER’S OFFICE, 226 NORTH MICHIGAN
LINE 7 - TAX ON RESIDENT INCOME
AVENUE, BIG RAPIDS, MI 49307.
Multiply the Taxable Income in Column 1, Line 6 by 1% (.01)
and enter the result on this Line.
LINE 19 - OVERPAYMENT
If Line 15 is larger than Line 10, enter the difference on this
LINE 8 - TAX ON NON-RESIDENT INCOME
Line. Mail your return to: CITY OF BIG RAPIDS INCOME
Multiply the Taxable Income in Column 2, Line 6 by 1/2% or
TAX DIVISION, 226 NORTH MICHIGAN AVENUE, BIG
(.005) and enter the result on this Line.
RAPIDS, MI 49307.
LINE 9 - VOLUNTARY CONTRIBUTION to Big Rapids
BOX A - CREDIT OF 2010 OVERPAYMENT
Community Pool and/or Community Library.
Check this box if you want your overpayment credited to your
2011 tax.
LINE 10 - TOTAL TAX
Add Lines 7, 8 and 9 and enter the result on this Line.
BOX B - REFUND
Check this box if you want your overpayment refunded to
LINE 11 - BIG RAPIDS TAX WITHHELD
you.
Enter the amount of “Local Tax” withheld as reflected on your
W-2(s). Attach W-2(s) form(s).
SIGN YOUR RETURN
Be sure that your return is signed. If you are filing jointly, or
LINE 12 - ESTIMATED PAYMENTS
taking your spouse as an exemption, both husband and wife
Enter the amount(s) of estimated tax paid for 2010.
must sign the return.
LINE 13 - CREDIT FROM PREVIOUS YEAR
AUDIT OF RETURN
Enter the amount, if any, that was carried forward from the
Each return is audited by the Income Tax Office. The
previous year.
attachment of your Federal Form and Schedules is crucial to
expedite processing. If the audit brings forth questions about
LINE 14 - CREDITS FOR INCOME TAX PAID TO ANOTHER
your return not answered by your Federal Forms or if your
MUNICIPALITY.
return is incomplete, a copy of the front of your return will be
If you are a Big Rapids resident subject to a city income tax
sent back to you.
in another city, you may claim a credit. This credit may not
exceed the tax that a non-resident of Big Rapids would pay
ASSISTANCE
on the same income earned in Big Rapids. (For example, a
For questions not answered in the booklet or assistance in
Big Rapids resident working in Grand Rapids, with Grand
preparing your return, call (231) 592-4012 or visit the Income
Rapids taxable income of $30,000.00, minus four exemptions
Tax Office at 226 North Michigan Avenue, Big Rapids,
of $600.00 each (Big Rapids exemptions amount only) =
Michigan.
$27,600.00 x .005 (Big Rapids resident rate only) = $138.00
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