Individual Income Tax Returns Forms (Resident And Nonresident) - City Of Grayling - 2012 Page 3

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EXTENSIONS
spouse” and the decedent’s date of death.
To request more time to file your
PENALTY AND INTEREST FOR
The personal representative should enter
Grayling tax return, send a payment of
FILING AND PAYING LATE
on line 1 the names of the decedent and
your estimated annual liability to City
Your return must be postmarked no later
personal representative in the following
of Grayling, Income Tax Division, with
than April 30, 2013. If you file and pay
order:
a completed Application for Extension
late, penalty is due at the rate of 1 percent
John Brown, Estate of
of Time to File City of Grayling Tax
per month to a maximum of 25 percent of
Jane Green, Rep.
Returns (GR-4868) on or before the
the tax due. Interest is also due at the
Representative’s address
original due date of your return.
annual rate of 1 percent above the current
Income Tax Division will extend the
prime rate. (The interest rate is adjusted
Use the decedent’s Social Security num-
due date only if a payment is made. You
on January 1 and July 1 of each year.) If
ber and personal representative’s address.
may request an extension by writing to
the computed penalty and interest amount
Enter the date of death in the signature
the City of Grayling, Income Tax
is less than $2, the minimum late charge is
block.
Division, P.O. Box 549, 1020 City Blvd.,
$2. Include penalty and interest amounts
Grayling, MI 49738. Do NOT file an
on line 21.
extension if you will be claiming a
AMENDED RETURNS
refund.
YEAR 2012 ESTIMATE PAYMENTS
If you made an error on a return previous-
The estate of a taxpayer who died in 2012
ly filed, correct it by filing an Amended
(or 2013 before filing a 2012 return) must
Grayling Individual Income Tax Return
An extension of time to file is NOT an
file a return if the taxpayer owes tax or is
(GR-1040). If your amended return
extension of time to pay. If you underesti-
due a refund. The surviving spouse or the
claims a refund, you must file it within
mate the tax due and do not pay enough
personal representative may file the
four years of the due date of your original
with your extension request, an assess-
return.
return.
ment for penalty and interest will be sent
to you.
The surviving spouse may file a joint
If a change on your federal return affects
return for 2012. Write your name and the
Grayling taxable income, you must file a
deceased’s name and both Social Security
GR-1040 with City of Grayling, Income
When you file your GR-1040 return,
numbers
on
the
GR-1040.
Write
Tax Division within 90 days of the
include on line 18 the amount of tax you
“deceased” after the decedent’s income.
change. Include payment of any tax and
paid with your extension request. Attach a
Sign the return. In the decedent’s signa-
interest due. If you have overpaid, use this
copy of your extension to your return.
ture block, write “Filing as surviving
form to request a refund.
line -by-line instructions for form Gr-1040
Lines not listed are explained on the form.
Line 7: Total income.
the form) You must also include a state-
ment from your employer indicating
Residents. Enter the total income from
Line 1: Only married taxpayers may file
the percentage of time worked in
your U.S. 1040, line 22; 1040A, line 14 or
joint returns.
Grayling.
1040EZ, line 4. If you have no additions
Lines 2-3: Write your Social Security
Line 8: Additions (attach schedules and
or subtractions, carry this amount to line
number(s) here.
explanations).
11. Attach copies of all W-2’s, schedules
Line 4: Residency. Check the box that
Residents. Enter losses before January 1,
and documents to substantiate total
describes your Grayling residency in
1972 on sales and exchanges of property
income.
2012. If you or your spouse had a differ-
which have been deducted in arriving at
ent residency status during the year, check
Nonresidents. If you worked 100 percent
adjusted gross income.
a box for each of you.
of the time in Grayling, enter you total
Nonresidents. Enter net profit or loss
Line 5: Exemptions. Check all boxes that
amount of gross wages from your W-2. If
from rental property or net profit or loss
apply. The number of exemptions claimed
you are self-employed, include U.S.
from sales of property located in Grayling
should be the same as claimed on your
Schedule C and any other supporting
only. Losses including carry overs are
U.S. 1040 or 1040A, line 6d. List depend-
schedules. If you are an employee with
computed and used to offset gains in the
ents in the space provided. Attach an addi-
W-2 income and performed services both
same manner as in the Internal Revenue
tional sheet if necessary. BLIND OR
inside and outside of Grayling, you must
Code. Only gains or losses incurred after
DISABLED,
PLEASE
PROvIDE
determine the portion of income taxable
January 1, 1972 on property in Grayling
vERIFICATION.
to Grayling, by completing Schedule 1 on
are taxable.
page 2 of form GR-1040 (the backside of
4

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