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BRW-3 2023 CITY OF BIG RAPIDS BRW-3 2023

EMPLOYER’S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD

1. EMPLOYER NAME & ADDRESS 2. FEDERAL EMPLOYER IDENTIFICATION NUMBER

DUE ON OR BEFORE
FEBRUARY 28, 2024

SUMMARY OF WITHHOLDING TAX PAID
MONTH/QUARTER TAX WITHHELD WITHHOLDING TAX PAID
January
February
March
FIRST QUARTER TOTAL
April
May
June
SECOND QUARTER TOTAL
July
August
September
THIRD QUARTER TOTAL
October
November
December
FOURTH QUARTER TOTAL
TOTAL WITHHOLDING TAX PAID 3.
TOTAL BIG RAPIDS WAGES FROM BOX 1 OF YOUR 2023 W-2(S) 4.
NUMBER OF W-2 FORMS ATTACHED 5.
TOTALTAX WITHHELD PER W-2(S) 6.
BALANCE DUE 7.
REFUND 8.
9. SIGNATURE 10. NAME AND TITLE (Please Print) PHONE # 11. DATE

INSTRUCTIONS FOR EMPLOYER’S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD
•Check identification information in Box 1 and Box 2. If incorrect, make corrections and file Notice of Change or Discontinuance.
•Enter tax withheld and tax payment information in the Summary of Withholding Tax Paid section.
• Enter the total withholding tax paid in Box 3.
•Enter the number of W-2 forms attached in Box 5.
•Enter the amount of tax withheld per the W-2 forms attached in Box 6.Attach an adding machine tape totaling the W-2 forms and include
copies of W-2 forms.
•It is being requested that you attach a copy of your CD if available of your W-2’s for2023. (See last two pages of this booklet for filing
CD from Innovative Software Company. Make sure you include box 18, 19, and 20 of W-2’s on the CD).
•If the withholding tax paid (Box 3) is less than the tax withheld per the W-2 forms (Box 6), enter the balance due in Box 7. The balance due
must be paid in full with this BRW-3 form. Make remittance payable to: CITY OF BIG RAPIDS.
•If the withholding tax paid (Box 3) is greater than the tax withheld per the W-2 forms (Box 6), enter the refund in Box 8.
•If the withholding tax paid (Box 3) equals the tax withheld per the W-2 forms (Box 6) enter a zero (0) in Boxes 7 and 8.
•Sign the return in Box 9; Print your name, title, and phone number in Box 10; and enter the date signed in Box 11.
•Attach the required copies of the W-2 forms and payment for any balance due to the completed BRW-3 form and mail to:

City of Big Rapids, Income Tax Office, 226 North Michigan Avenue, Big Rapids, MI, 49307.

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        Local Entity Codes 
Use the following entity codes for Michigan cities: 
                          
        Albion                 MIALB  
        Battle Creek           MIBCK 
        Benton Harbor          MIBEN 
        Big Rapids             MIBRR 
        Detroit                MIDET 
        Flint                  MIFLT  
        Grand Rapids           MIGRR  
        Grayling               MIGRA 
        Hamtramck              MIHAM 
        Highland Park          MIHPK  
        Hudson                 MIHUD  
        Ionia                  MIION 
        Jackson                MIJAC 
        Lansing                MILNS  
        Lapeer                 MILPR 
        Muskegon               MIMKG 
    Muskegon Heights           MIMHT 
        Pontiac                MIPNT  
        Port Huron             MIPHN 
        Portland               MIPOR 
        Saginaw                MISAG 
        Springfield            MISPR 
        Walker                 MIWAL

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                                              CITY OF BIG RAPIDS 
                                      Submitting W2s electronically 
                                                             
              The following formats are acceptable for filing W2 information electronically.  
 
Federal Filing Format   - MMREF-1 or  EFW2 
Information about the Federal MMREF and EFW2 formats are available on the Social Security Administration 
website at:  www.ssa.gov/employer  
 
Note that the record with local information is not required for filing federally.  The RS record must  be included 
to provide city information. 
 
CityTax Proprietary Format (CTP) 
This is a simple format for a single employer. It may be created using Microsoft Excel. It is a Comma Delimited 
format. Details are shown below.  
    
   The following table lists critical fields with local information, with the location in that format. 
    
                                                   MMREF             CTP 
                Local Entity  Record                    RS           CTW 
                Code          Start Position              5            12 
                              Length                      5                 --
                              Value                MIBRR             MIBRR 
                Local         Record                    RS           CTW 
                Withholding  Start Position             320            13 
                              Length                    11                  --
                Local         Record                    RS           CTW 
                Taxable       Start Position            309            11 
                              Length                    11                  --

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CITY OF BIG RAPIDS
Using Excel to Submit W2s electronically in CityTax Proprietary Format (CTP)
All text must be in upper case.
If leading zeros on Social Security Numbers or Zip Codes do not show, this is all right.
All dollar amounts should be entered as normal number with decimal point, such as 15100.50
Do not leave blank lines between information.

1. Open a new spreadsheet.
2. On the first line, enter the Employer data as specified below, entering one value per column. The letter
shown at the start of each line must match the letter at the top of the column in Excel. Skip the column if blank.
Insure all entries are upper case. To start, enter ‘CTE’ in the first column.
3. For each employee, enter another line, entering CTW in the first column (A) and entering one field per
column.
4. Click on the Save button (or select Save from the File menu). At the bottom is a drop-down box for Save As
type. Click on this drop-down and select
‘CSV (Comma delimited)(*.csv)’
Then enter a file name and click save.
5. Copy this file to a diskette or compact disc and send to the Income Tax Office.

First Line: Employer
A. CTE text exactly as shown
B. Employer FEIN or TaxID 9 digits no spaces or punctuation
C. TaxYear 4 digits
D. Employer name
E. Corporate C if a corporation, blank otherwise
F. Employer street address No commas
G. Employer City
H. Employer State 2 characters
I. Employer Zipcode 5 digits (or 6 characters if foreign country)
J. Employer Plus4 4 digits

Remaining Lines: One per Employee
A. CTW text exactly as shown
B. Employee SSN 9 digits no spaces or punctuation
C. Employee Last Name
D. Employee First Name
E. Employee Middle Name
F. Employee street address No commas
G. Employee City
H. Employee State 2 characters
I. Employee Zipcode 5 digits (or 6 characters if foreign country)
J. Employee Plus4 4 digits
K. Federal Wages from Box 1
L. Local Entity Code MIBRR
M. Local Withholding
N. Social Security Wages from Box 3
O. Medicare Wages from Box 5
P. Local Wages from Box 18
Q. Total Deferred Included in Box 12

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