Employer'S Withholding Tax Forms And Instructions - Grand Rapids City Income Tax - 2011 Page 3
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4City of Grand Rapids
Income Tax Department
INSTRUCTIONS FOR
FORM GR-501, EMPLOYER'S MONTHLY DEPOSIT OF INCOME TAX WITHHELD, AND FORM
GR-941, EMPLOYER'S QUARTERLY RETURN OF INCOME TAX WITHHELD
A. MONTHLY DEPOSITS AND QUARTERLY RETURNS
1.
Monthly deposits of Grand Rapids income tax withheld are required for each month in which the amount
withheld exceeds $100.00. Monthly deposits are made using Form GR-501. Remittance in full payable to the
Grand Rapids City Treasurer is required. Monthly deposits are due on the last day of the month following the
month withheld. Example: The monthly deposit, Form GR-501, for May is due June 30.
2.
Quarterly returns of Grand Rapids income tax withheld are filed using Form GR-941. Remittance payable to
Grand Rapids City Treasurer is required. Quarterly returns and payments are due on the last day of the month
following the end of the quarter. The quarterly return, Form GR-941, for the first quarter is due April 30.
3.
Mail monthly deposits, Form GR-501, and quarterly returns, Form GR-941, to the Grand Rapids Income Tax
Department, P.O. Box 347, Grand Rapids, MI 49501-0347.
4.
A monthly deposit is not required if less than $100 is withheld during a month.
5.
A quarterly return, Form GR-941, is required even though no tax was withheld during a quarter. Under such
circumstances, a quarterly return, form GR-941, must be filed showing zero tax withheld.
6.
If the payment of wages has been temporarily discontinued for any reason, such as the seasonal nature of the
business, the employer must continue to file returns.
7.
If you would like to get information on how to file your payments by ACH debit or credit please contact
Jennifer at 456-4084.
B. INITIAL RETURNS
1.
Registration via phone accepted at (616) 456-3415. Withholding forms and an employer's registration packet
will be mailed immediately.
2.
If you cannot wait for forms to timely file your first return, include a letter with your withholding tax payment
providing the following information: Name of Business Owner(s), Type of Ownership, Federal Employer
Identification Number (FEIN), d.b.a., address, mailing address and period covered.
3.
If you have applied for, but not yet received, an FEIN, write "FEIN Pending" in place of the FEIN. A temporary
number will be assigned. Notify the Income Tax Department as soon as you receive your FEIN.
4.
If a business is sold or transferred at any point during a reporting period, both the old and new employer must
file returns for the period. Neither employer should report tax withheld by the other; both employers should use
their own FEIN numbers. Also see instructions for Final Returns.
C. FINAL RETURNS – NOTICE OF CHANGE OR DISCONTINUANCE
1.
If no wages are to be paid in the future, complete and file a Notice of Change or Discontinuance.
2.
If the business has been sold or transferred, provide the name of the new owner(s), the date transferred and their
FEIN. Also, provide the name, address and telephone number of the person who will have custody of the books
and records of the discontinued business.
3.
When discontinuing a business, the Employer's Annual Reconciliation of Income Tax Withheld, Form GRW-3,
and a W-2 form for each employee must be filed. These forms are due by the end of the month following the
end of the quarter of discontinuance.
D. ALL EMPLOYERS
1.
Pre-printed forms should be used in filing returns. Forms can be obtained at
2.
Verify the name, address and FEIN on the monthly deposit and quarterly return forms (GR-501 and GR-941). If
an error is noted, the necessary corrections should be made on the form, and a Notice of Change or
Discontinuance should be completed and filed.
3.
Form GR-941 provides a space for adjustments to correct mistakes made on prior returns from the current
calendar year. When an adjustment is reported it must be accompanied by a statement explaining the adjustment.
DO NOT TAKE CREDIT FOR A PRIOR YEAR'S OVERPAYMENT! You must file a claim for refund of
any prior year's overpayment.
4.
Calculate and remit penalty and interest on all delinquent tax payments and delinquent returns. A sample
Penalty and Interest Worksheet, including penalty and interest rates and instructions, is reproduced on the back
cover of this booklet. Attach a copy of the penalty and interest worksheet to all delinquent returns and remit the
penalty and interest with the tax withheld.
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