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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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