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                   Notice To All Employers 

           Filing Big Rapids Withholding: 

In an effort to ensure we are providing the highest level of customer service to our 
taxpayers, The City of Big Rapids is requesting your assistance. 

We ask that you mail all withholding certificates (along with payments) to either of the
following addresses:

           City of Big Rapids                 City of Big Rapids 
           Income Tax Processing              Income Tax Office
           Center PO Box 536                  226 North Michigan Avenue
      Eaton Rapids, MI 48827-0536             Big Rapids, MI 49307

Remittance must be made payable to: City of Big Rapids 
If you are unsure what to do or if you do not understand these instructions please call 
(231) 592-4003 for clarification.

By partnering together, we can ensure that all filings are accurate while being received 
and processed in a timely manner. 

Thank you for your assistance in this matter. 

Sincerely, 

Big Rapids Income Tax Office 

City of Big Rapids 



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                         CITY OF BIG RAPIDS 

                               INCOME TAX OFFICE

                YEAR 2021 INCOME TAX WITHHOLDING INSTRUCTIONS

A monthly deposit is required for the first and/or second month of a quarter when the amount 
withheld during the month exceeds $100.00. If not complied with, the withholdings will be subject 
                               to interest and penalty. 

EXEMPTIONS 

Exemptions of $600.00 per year are allowed for the employee for himself, his spouse, and each of his 
dependents. Dependents and all deductions are those allowed by the Internal Revenue Service. 

The withholding may be determined by a direct percentage. For residents 1%, for non-residents working 
inside the city limits 1/2%. The following amounts may be used per exemptions. 

                     Weekly                     $11.54 
                     Bi-Weekly                  $23.08 
                     Semi-Monthly               $25.00 
                     Monthly                    $50.00 
                     Per Diem                   $1.65 

FOR EXAMPLE: 
                     Gross Weekly Pay           $500.00 
                     2 Exemptions               $23.08 
                                                $476.92 
                     Residents (1%)             $4.77 
                     Non-residents (1/2%)  $2.38 

PREPARING  W-2  FORMS  – IF  BOX  20  OF  THE  W-2  FORM  IS  LEFT  BLANK  OR  DOES  NOT 
CLEARLY  IDENTIFY  THE  LOCALITY  AS  BIG  RAPIDS  OR   BRR,  YOUR  EMPLOYEES  WILL 
EXPERIENCE  A DELAY IN THE PROCESSING OF THEIR RETURNS. 

CLEARLY IDENTIFYING THE LOCALITY IN BOX 20 OF THE W-2 FORM AS                  BIG RAPIDS OR       BRR 
WILL HELP AVOID CONFUSION WITH OTHER MICHIGAN CITIES THAT HAVE AN INCOME TAX. 

WHO IS REQIRED TO WITHHOLD? 
Every employer who: 
1.  Has a location in the City of Big Rapids, or
2.  Is doing business in the City of Big Rapids.

WITHHOLDING RATES: 
Use 1% (.01) for residents of the City of Big Rapids working anywhere. 
Use 1/2% (.005) for non-residents of the City of Big Rapids working within Big Rapids city limits. 



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                                      CITY OF BIG RAPIDS 

                                          INCOME TAX OFFICE

      INSTRUCTIONS FOR FORM BR-941, EMPLOYER’S MONTHLY DEPOSIT OF INCOME 
             TAX WITHHELD, AND FORM BR-941, EMPLOYER’S QUARTERLY RETURN OF 
                                          INCOME TAX WITHHELD. 

A. MONTHLY DEPOSITS AND QUARTERLY RETURNS
   1. Enter the Identification Number in Box 1 in addition to entering the Taxpayer name and mailing address in 
   the space provided below Box 1 of the BR-941.
   2. Monthly deposits of Big Rapids income tax withheld are required for  each  month  in  which  the amount 
   withheld exceeds $100.00. Monthly deposits are made using Form BR-941. Remittance in full payable to the 
   CITY OF BIG RAPIDS is required. Monthly deposits are due on the last day of the month following the month 
   withheld. Example: The monthly deposit, Form BR-941, for May is due June 30.
   3. Quarterly returns of Big Rapids income tax withheld are filed using Form BR-941. Remittance payable to the 
   CITY OF BIG RAPIDS        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 BR-941, for the first quarter is due April 30.
   4. Mail monthly/quarterly deposits with Form BR-941, to City of Big Rapids, Income Tax Processing Center, PO 
   Box 536, Eaton Rapids, MI 48827-0536 or City of Big Rapids, Income Tax Office, 226 North Michigan 
   Avenue, Big Rapids, MI, 49307.
   5. A monthly deposit is not required if less than $100 is withheld during a month.
   6. A quarterly return, Form BR-941, is required even though no tax was withheld during a quarter. Under such 
   circumstances, a quarterly return, form BR-941, must be filed showing zero tax withheld.
   7. 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.

B. INITIAL RETURNS
   1. Employer Registration forms are available on the City of Big Rapids website (www.cityofbr.org). An Employer 
   Registration form must be filled out and submitted with or before the initial withholding tax payment and Form 
   BR-941 are submitted.
   2. 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 BRW-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.
   4. It is being requested that you attach a copy of your CD if available of your W-2’s. (See the BRW-3 Form for 
   instructions on filing CD).  Make sure you include box 18, 19, and 20 of W -2’s on the CD.

D. ALL EMPLOYERS
   1.Printed Big Rapids forms should be used in filing returns. If you do not have forms for filing please visit the City 
   of Big Rapids website at (www.cityofbr.org) and download the necessary form(s).
   2.Verify the name, address , and FEIN on the monthly/quarterly deposit , form BR-941, are correct before 
   submitting. If there are any changes, the necessary corrections should be made on the form, and a Notice of        
   Change or Discontinuance should be completed and filed.
   3. Form BR-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.
   4. Calculate and remit penalty and interest on all delinquent tax payments and delinquent  returns.



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BR-941                                   BIG RAPIDS INCOME TAX OFFICE                                        BR-941 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   1M 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD         3. DUE ON OR BEFORE            4. WITHHOLDING TAX DEPOSIT
                                JANUARY 2021              2/28/2021
TAXPAYER NAME & MAILING ADDRESS                                                          MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                         REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                         EXCEEDS $100. 

                                                                                         MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                     DATE                           CITY OF BIG RAPIDS 
                                                                                         MAIL THIS FORM AND PAYMENT TO: 
                                                                                         Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                  PO Box 536 
                                                                                         Eaton Rapids, MI 48827-0536 

BR-941                                   BIG RAPIDS INCOME TAX OFFICE                                        BR-941             
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   2M 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD         3. DUE ON OR BEFORE            4. WITHHOLDING TAX DEPOSIT
                                FEBRUARY 2021             3/31/2021
TAXPAYER NAME & MAILING ADDRESS                                                          MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                         REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                         EXCEEDS $100. 

                                                                                         MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                     DATE                           CITY OF BIG RAPIDS 
                                                                                         MAIL THIS FORM AND PAYMENT TO: 
                                                                                         Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                  PO Box 536 
                                                                                         Eaton Rapids, MI 48827-0536 

BR-941                                   BIG RAPIDS INCOME TAX OFFICE                                        BR-941             
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   3M or 1Q 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD         3. DUE ON OR BEFORE 
                                MARCH OR1ST  QUARTER 2021 4/30/2021                      TAX REMITTED 
TAXPAYER NAME & MAILING ADDRESS                                                          January 

                                                                                         February 

                                                                                         March 

                                                                                         Adjustments 
SIGNATURE                       TITLE                     DATE 
                                                                                         TOTAL 
PRINTED NAME OF SIGNER 
                                                                                         PAY TO:    CITY OF BIG RAPIDS 
                                                                                         MAIL TO: Income Tax Processing Center 
TELEPHONE NUMBER If final return, check here and complete Notice          PO Box 536 
                                         of Change or Discontinuance in return booklet.           Eaton Rapids, MI 48827-0536 



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BR-941                                    BIG RAPIDS INCOME TAX OFFICE                                          BR-941 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941     4M 

1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD        3. DUE ON OR BEFORE                4. WITHHOLDING TAX DEPOSIT
                                APRIL 2021               5/31/2021
TAXPAYER NAME & MAILING ADDRESS                                                             MONTHLY DEPOSIT OF INCOME TAX IS       
                                                                                            REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                            OR SECOND MONTH OF A QUARTER 
                                                                                            EXCEEDS $100. 

                                                                                            MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                    DATE                               CITY OF BIG RAPIDS 
                                                                                            MAIL THIS FORM AND PAYMENT TO: 
                                                                                            Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                     PO Box 536 
                                                                                            Eaton Rapids, MI 48827-0536 

BR-941                                    BIG RAPIDS INCOME TAX OFFICE                                          BR-941              
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941     5M 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD        3. DUE ON OR BEFORE                4. WITHHOLDING TAX DEPOSIT
                                MAY 2021                 6/30/2021
TAXPAYER NAME & MAILING ADDRESS                                                             MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                            REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                            OR SECOND MONTH OF A QUARTER 
                                                                                            EXCEEDS $100. 

                                                                                            MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                    DATE                               CITY OF BIG RAPIDS 
                                                                                            MAIL THIS FORM AND PAYMENT TO: 
                                                                                            Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                     PO Box 536 
                                                                                            Eaton Rapids, MI 48827-0536 

BR-941                                    BIG RAPIDS INCOME TAX OFFICE                                          BR-941              
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941     6M or 2Q 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD        3. DUE ON OR BEFORE 
                                JUNE OR2ND  QUARTER 2021 7/31/2021                          TAX REMITTED 
                                                                                            April 
TAXPAYER NAME & MAILING ADDRESS 
                                                                                            May 

                                                                                            June 

                                                                                            Adjustments 
SIGNATURE                       TITLE                    DATE 
                                                                                            TOTAL 
PRINTED NAME OF SIGNER 
                                                                                            PAY TO:    CITY OF BIG RAPIDS 
                                                                                            MAIL TO: Income Tax Processing Center 
                                                                                                     PO Box 536 
TELEPHONE NUMBER If final return, check here and complete Notice          Eaton Rapids, MI 48827-0536 
                                            of Change or Discontinuance in return booklet.



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BR-941                                  BIG RAPIDS INCOME TAX OFFICE                                                  BR-941 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   7M 

1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD       3. DUE ON OR BEFORE                       4. WITHHOLDING TAX DEPOSIT
                                JULY 2021               8/31/2021
TAXPAYER NAME & MAILING ADDRESS                                                                   MONTHLY DEPOSIT OF INCOME TAX IS       
                                                                                                  REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                                  OR SECOND MONTH OF A QUARTER 
                                                                                                  EXCEEDS $100. 

                                                                                                  MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                   DATE                                      CITY OF BIG RAPIDS 
                                                                                                  MAIL THIS FORM AND PAYMENT TO: 
                                                                                                  Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                           PO Box 536 
                                                                                                  Eaton Rapids, MI 48827-0536 

BR-941                                  BIG RAPIDS INCOME TAX OFFICE                                                  BR-941              
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   8M 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD       3. DUE ON OR BEFORE                       4. WITHHOLDING TAX DEPOSIT
                                AUGUST  2021            9/30/2021
TAXPAYER NAME & MAILING ADDRESS                                                                   MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                                  REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                                  OR SECOND MONTH OF A QUARTER 
                                                                                                  EXCEEDS $100. 

                                                                                                  MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                   DATE                                      CITY OF BIG RAPIDS 
                                                                                                  MAIL THIS FORM AND PAYMENT TO: 
                                                                                                  Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                                           PO Box 536 
                                                                                                  Eaton Rapids, MI 48827-0536 

BR-941                                  BIG RAPIDS INCOME TAX OFFICE                                                  BR-941 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   9M or 3Q 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD       3. DUE ON OR BEFORE 
                                SEPTEMBER OR3 QUARTERRD                                           TAX REMITTED 
                                        2021            10/31/2021
TAXPAYER NAME & MAILING ADDRESS                                                                   July 

                                                                                                  August 

                                                                                                  September 

                                                                                                  Adjustments 
SIGNATURE                       TITLE                   DATE 
                                                                                                  TOTAL 
PRINTED NAME OF SIGNER 
                                                                                                  PAY TO:    CITY OF BIG RAPIDS 
                                                                                                  MAIL TO: Income Tax Processing Center 
                                                                                                           PO Box 536 
TELEPHONE NUMBER If final return, check here and complete Notice          Eaton Rapids, MI 48827-0536 
                                                  of Change or Discontinuance in return booklet.



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BR-941                                 BIG RAPIDS INCOME TAX OFFICE                      BR-941 
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941  10M 

1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD      3. DUE ON OR BEFORE               4. WITHHOLDING TAX DEPOSIT
                                OCTOBER 2021           11/30/2021
TAXPAYER NAME & MAILING ADDRESS                                                          MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                         REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                         EXCEEDS $100. 

                                                                                         MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                  DATE                              CITY OF BIG RAPIDS 
                                                                                         MAIL THIS FORM AND PAYMENT TO: 
                                                                                         Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                         PO Box 536 
                                                                                         Eaton Rapids, MI 48827-0536 

BR-941                                 BIG RAPIDS INCOME TAX OFFICE                                          BR-941             
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   11M 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD      3. DUE ON OR BEFORE               4. WITHHOLDING TAX DEPOSIT
                                NOVEMBER 2021          12/31/2021
TAXPAYER NAME & MAILING ADDRESS                                                          MONTHLY DEPOSIT OF INCOME TAX IS 
                                                                                         REQUIRED IF TAX WITHHELD IN FIRST 
                                                                                         OR SECOND MONTH OF A QUARTER 
                                                                                         EXCEEDS $100. 

                                                                                         MAKE REMITTANCE PAYABLE TO: 
SIGNATURE                       TITLE                  DATE                              CITY OF BIG RAPIDS 
                                                                                         MAIL THIS FORM AND PAYMENT TO: 
                                                                                         Income Tax Processing Center 
PRINTED NAME OF SIGNER          TELEPHONE NUMBER                                         PO Box 536 
                                                                                         Eaton Rapids, MI 48827-0536 

BR-941                                 BIG RAPIDS INCOME TAX OFFICE                                          BR-941             
                                EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD 

                         2021   941   12M or 4Q 
1. IDENTIFICATION NUMBER        2. DEPOSIT PERIOD      3. DUE ON OR BEFORE 
                                DECEMBER OR4 QUARTERTH                                   TAX REMITTED 
                                       2021            1/31/2022
TAXPAYER NAME & MAILING ADDRESS                                                          October 

                                                                                         November 

                                                                                         December 

                                                                                         Adjustments 
SIGNATURE                       TITLE                  DATE 
                                                                                         TOTAL 
PRINTED NAME OF SIGNER 
                                                                                         PAY TO:    CITY OF BIG RAPIDS 
                                                                                         MAIL TO: Income Tax Processing Center TELEPHONE NUMBER                         If final return, check here and complete Notice          PO Box 536 
                                         of Change or Discontinuance in return booklet.           Eaton Rapids, MI 48827-0536 






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