Taxpayer's name                                                      Taxpayer's SSN
                                                                                                                   202 2BIG RAPIDS
SCHEDULE TC, PART-YEAR RESIDENT TAX CALCULATION -  CF-1040, PAGE 1, LINES 23a AND 23b                                                                Attachment 1
A part-year resident is required to complete and attach this schedule to the city return:                                                            Revised 1/01/2023
1. Box A to report dates of residency of the taxpayer and spouse during the tax year
2. Box B to report the former address of the taxpayer and spouse 
3. Column A to report all income from their federal income tax return 
4. Column B to report all income taxable on their federal return that is not taxable to the city
5. Column C to report income taxable as a resident and compute tax due on this income at the resident tax rate 
6. Column D to report income taxable as a nonresident and compute tax due on this income at the nonresident tax rate 
A. PART-YEAR RESIDENCY PERIOD                                 From   To                             B. PART-YEAR RESIDENT'S FORMER ADDRESS
Taxpayer                                                                                            Taxpayer
Spouse                                                                                              Spouse
                                                                     Column A                       Column B                    Column C             Column D  
INCOME                                                             Federal Return Data      Exclusions and Adjustments          Taxable              Taxable
                                                                                                                                Resident Income      Nonresident Income  
1. Wages, salaries, tips, etc. (Attach Form(s) W-2)        1                           .00                         .00                           .00                     .00
2. Taxable interest                                        2                           .00                         .00                           .00 NOT TAXABLE
3. Ordinary dividends                                      3                           .00                         .00                           .00 NOT TAXABLE
4. Taxable refunds, credits or offsets                     4                           .00                         .00          NOT APPLICABLE       NOT TAXABLE
5. Alimony received                                        5                                                       .00                           .00                     .00
6. Business income or (loss) (Att. copy of fed. Sch. C)    6                           .00                         .00                           .00                     .00
7. Capital gain or (loss) 7a           Mark if Sch.                                    .00                         .00                           .00                     .00
   (Att. copy of Sch. D)               D not               7b 
                                       required
8. Other gains or (losses)  (Att. copy of Form 4797)       8                           .00                         .00                           .00                     .00
9. Taxable IRA distributions                               9                           .00                         .00                           .00                     .00
10. Taxable pensions and annuities  (Att. Form 1099-R) 10                              .00                         .00                           .00                     .00
11. Rental real estate, royalties, partnerships, S corps., 11                          .00                         .00                           .00                     .00
   trusts, etc. (Attach copy of fed. Sch. E)
12. Subchapter S corporation distributions  (Attach copy   12      NOT APPLICABLE                                  .00                           .00                     .00
   of federal. Schedule K-1)
13. Farm income or (loss)  (Att. copy of fed. Sch. F)      13                          .00                         .00                           .00                     .00
14. Unemployment compensation                              14                          .00                         .00          NOT APPLICABLE       NOT TAXABLE
15. Social security benefits                               15                          .00                         .00          NOT APPLICABLE       NOT TAXABLE
16. Other income (Att. statement listing type and amt)     16                          .00                         .00                           .00                     .00
17.   Total additions  (Add lines 2 through 16)            17                          .00                         .00                           .00                     .00
18.   Total income (Add lines 1 through 16)                18                          .00                         .00                           .00                     .00
DEDUCTIONS SCHEDULE                         See instructions.  Deductions must be allocated on the same basis as related income.
      1. IRA deduction (Attach copy of Schedule 1 of       1                           .00                         .00                           .00                     .00
      federal return & evidence of payment)
      Self-employed SEP, SIMPLE and qualified 
      2. plans (Attach copy of Schedule 1 of fed.          2                           .00                         .00                           .00                     .00
      return)
      3. Employee business expenses (Attached BR-          3                                                                                     .00                     .00
      2106 and detailed list)
      4. Moving expenses  (Into city area only)            4                           .00                         .00                           .00                     .00
      (Attach copy of federal Form 3903)
      5. Alimony paid  (DO NOT INCLUDE CHILD               5                           .00                         .00                           .00                     .00
      SUPPORT. (Att. copy of page 1 of fed. return)
      6. Renaissance Zone deduction (Att. Sch. RZ)         6                                                                                     .00                     .00
19.   Total deductions (Add lines 1 through 6)                                                                     19                            .00                     .00
 20a. Total income after deductions (Subtract line 19 from line 18)                                                20a                           .00                     .00
 20b. Losses transferred between columns C and D (If line 20a is a loss in either column C or D, see instructions) 20b                           .00                     .00
 20c. Total income after adjustment (Line 20a less line 20b)                                                       20c                           .00                     .00
21. Exemptions  (Enter the number of exemptions from Form BR-1040, page 2, box 1h, on line 21a                 21a 21b                           .00
                and multiply by the value of an exemption, and enter on line 21b)
                (If the amount on line 21b exceeds the amount of resident income on line 20c, enter 
                unused portion (line 20b less line 20c) on line 21c)                                               21c                                                   .00
 22a. Total income subject to tax as a resident (Subtract line 21b from line 20c; if zero or less, enter zero)     22a                           .00
 22b. Total income subject to tax as a nonresident (Subtract line 21c from line 20c; if zero or less, enter zero)  22b                                                   .00
 23a. Tax at resident rate (1%)             (MULTIPLY LINE 22a BY RESIDENT TAX RATE)                               23a                           .00
 23b. Tax at nonresident rate (1/2%)        (MULTIPLY LINE 22b BY NONRESIDENT TAX RATE)                            23b                                                   .00
                                            (ENTER HERE AND ON FORM BR-1040, PAGE 1, LINE 23b, 
 23c. Total tax (Add lines 23a and 23b)     AND PLACE A MARK (X) IN BOX 23a OF FORM BR-1040)                       23c                           .00

Taxpayer's name                                                Taxpayer's SSN
                                                                                                                     202 2BIG RAPIDS
WAGES AND EXCLUDIBLE WAGES SCHEDULE - BR-1040, PAGE 1, LINE 1, COLUMN B                                                                                                      Attachment 2-1
All W-2 forms must be attached to page 1 of the return                                                                                                                       Revised 1/01/2023
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form BR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form BR-1040, page 1, line 1, col. B. 
WAGES, ETC.                                         Employer (or source) 1                Employer (or source) 2                                              Employer (or source) 3
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From         To                       From                            To         From                          To
6. Mark (X) box If you work at multiple 
locations in and out of BIG RAPIDS
7. Address  of  work  station  (Where  you 
actually work, not  address on  Form W-2 
unless  you  work  there:  include  street 
number and  street name, city, state  and 
ZIP code; if line  6  is checked  enter 
primary work location)
8. Wages, tips, other compensation           
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 1                Employer (or source) 2                                              Employer (or source) 3
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.)
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                                 %                                          %                                                                        %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 1                Employer (or source) 2                                              Employer (or source) 3
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported 
on lines 17 and/or 18 are not taxable by 
BIG RAPIDS
20. Total excludible wages (Line 17 plus line 
18; Enter here and  on  BR-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)
22. Total wages (Add lines 8 and 9 for all employers and other sources; must equal 
amount reported on Form BR-1040, page 1, line 1, column A; Part-year residents 
must equal amount reported on Schedule TC, line 1, column A)
23. Total excludible wages from all employers and other sources (Add line 20 for all columns; enter here and also on 
Form BR-1040, page 1, line 1, column B; part-year residents enter here and on Schedule TC, line 1, column B)
24. Total taxable wages from all employers and other sources (Line 22 less line 23); enter here and also on Form BR-1040, page 1, line 1, column C; part-year 
residents enter here and allocate on Schedule TC, line 1, between columns C and D)
FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. 

Taxpayer's name                                        Taxpayer's SSN
                                                                                  202 2BIG RAPIDS
WAGES AND EXCLUDIBLE WAGES SCHEDULE - BR-1040, PAGE 1, LINE 1, COLUMN B                                                                                                      Attachment 2-2
All W-2 forms must be attached to page 1 of the return                                                                                                                       Revised 1/01/2023
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form BR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form BR-1040, page 1, line 1, column B. 
WAGES, ETC.                                         Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From To                       From To                       From To
6. Mark (X) box If you work at multiple 
locations in and out of BIG RAPIDS
7. Address of work station (Where you 
actually work, not address on Form W-2 
unless you work there: include street 
number and street name, city, state and 
ZIP code; if line 6 is checked enter     
primary work location)
8. Wages, tips, other compensation           
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.)
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                         %                             %                                                                                             %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 4        Employer (or source) 5        Employer (or source) 6
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported 
on lines 17 and/or 18 are not taxable by 
BIG RAPIDS
20. Total excludible wages (Line 17 plus line 
18; Enter here and  on  BR-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. 

Taxpayer's name                                        Taxpayer's SSN
                                                                                  202 2BIG RAPIDS
WAGES AND EXCLUDIBLE WAGES SCHEDULE - BR-1040, PAGE 1, LINE 1, COLUMN B                                                                                                      Attachment 2-3
All W-2 forms must be attached to page 1 of the return                                                                                                                       Revised 1/01/2023
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form BR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form BR-1040, page 1, line 1, column B. 
WAGES, ETC.                                         Employer (or source) 7        Employer (or source) 8        Employer (or source) 9
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From To                       From To                       From To
6. Mark (X) box If you work at multiple 
locations in and out of BIG RAPIDS
7. Address of work station (Where you 
actually work, not address on Form W-2 
unless you work there: include street 
number and street name, city, state and 
ZIP code; if line 6 is checked enter     
primary work location)
8. Wages, tips, other compensation           
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 7        Employer (or source) 8        Employer (or source) 9
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.)
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                         %                             %                                                                                             %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 7        Employer (or source) 8        Employer (or source) 9
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported 
on lines 17 and/or 18 are not taxable by 
BIG RAPIDS
20. Total excludible wages (Line 17 plus line 
18; Enter here and  on  BR-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. 

Taxpayer's name                                        Taxpayer's SSN
                                                                                   202 2BIG RAPIDS
WAGES AND EXCLUDIBLE WAGES SCHEDULE - BR-1040, PAGE 1, LINE 1, COLUMN B                                                                                                      Attachment 2-4
All W-2 forms must be attached to page 1 of the return                                                                                                                       Revised 1/01/2023
Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household 
employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not 
reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan
shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2.
Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each 
employer are also reported on Form BR-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form BR-1040, page 1, line 1, column B. 
WAGES, ETC.                                         Employer (or source) 10        Employer (or source) 11        Employer (or source) 12
1. Employer's ID number (W-2, box b) or 
source's ID Number if available
2. Employer's name (Form W-2, box c) or 
source's name
3. SSN from Form W-2, box a
4. Enter T for taxpayer or S for spouse 
5. Dates of employment during tax year         From To                        From To                        From To
6. Mark (X) box If you work at multiple 
locations in and out of BIG RAPIDS
7. Address of work station (Where you 
actually work, not address on Form W-2 
unless you work there: include street 
number and street name, city, state and 
ZIP code; if line 6 is checked enter     
primary work location)
8. Wages, tips, other compensation           
(Form W-2, Box 1); report statutory 
employee wages as zero 
9. Wages not included in Form W-2, box 1 
(See instructions)
10. Code for wage type reported on line 9 
NONRESIDENT WAGE ALLOCATION                         Employer (or source) 10        Employer (or source) 11        Employer (or source) 12
For use by nonresidents or part-year residents who worked both in and outside of the city for the employer while a nonresident. Part-year residents working both in and outside
while a nonresident must use the wage allocation to determine wages earned in city while a nonresident (use only wages and days worked while a nonresident for computations.)
Nonresidents working all of their work time for an employer in the city should skip this Nonresident Wage Allocation section for that employer as all of their wages are taxable.
11. Enter actual number of days or hours on 
job for employer during period (Do not 
include weekends you did not work)
12. Vacation, holiday and sick days or hours 
included in line 11, only if work performed 
in and outside the city
13. Actual number of days or hours worked 
(Line 11 less line 12)
14. Enter actual number of days or hours 
worked in city
15. Percentage of days or hours 
worked in city (Line 14 divided by                                          %                              %                                                                                           %
line 13; default is 100%)
16. Wages earned in city (Total of lines 8 and 
9 multiplied by line 15; part-year residents 
use only the portion of wages earned 
while a nonresident) 
EXCLUDIBLE WAGES                                    Employer (or source) 10        Employer (or source) 11        Employer (or source) 12
17. Enter nonresident excludible wages (Total 
of lines 8 & 9 less line 16) 
18. Enter resident excludible wages 
19. Enter reason excludible wages reported 
on lines 17 and/or 18 are not taxable by 
BIG RAPIDS
20. Total excludible wages (Line 17 plus line 
18; Enter here and  on  BR-1040, page 2, 
Excluded Wages schedule) 
21. Total taxable wages (Line 8 plus line 9  
less line 20)

FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. 

Taxpayer's name                                                                Taxpayer's SSN
                                                                                              202 2BIG RAPIDS
EXCLUDIBLE INTEREST INCOME - BR-1040, PAGE 1, LINE 2, COLUMN B                                                                                                        Attachment 3
Nonbusiness interest income of a nonresident individual is totally excluded                                                                                           Revised 1/01/2023
1. Interest from federal obligations                                                                                                                                                     .00
2. Interest from Subchapter S corporations; not excludible for residents of Flint and Grand Rapids (Attach Schedule K-1)                                                                 .00
3. Other excludible interest income (Attach detailed explanation)                                                                                                                        .00
4. Excludible interest income (Add lines 1, 2 and 3; enter total here and on page 1, line 2, column B; part-year residents see line 5)                                                   .00
5. Part-year residents enter total from line 4 plus total interest received while a nonresident on Schedule TC, line 2, column B (Lines 1, 2 and 3 should report only interest received while a resident)

EXCLUDIBLE DIVIDEND INCOME - BR-1040, PAGE 1, LINE 3, COLUMN B                                                                                                        Attachment 4
Dividend income of a nonresident individual is totally excluded                                                                                                       Revised 1/01/2023
1. Dividends from federal obligations                                                                                                                                                    .00
2. Dividends from Subchapter S corporations; not excludible for residents of Flint and Grand Rapids (Attach Schedule K-1)                                                                .00
3. Other excludible dividend income (Attach detailed explanation)                                                                                                                        .00
4. Excludible dividend income (Add lines 1, 2 and 3; enter total here and on page 1, line 3, column B; part-year residents see line 5)                                                   .00
5. Part-year residents enter total from line 4 plus total dividends received while a nonresident on Schedule TC, line 2, col. B (Lines 1, 2 and 3 should report only dividends received while a resident)

EXCLUSIONS AND ADJUSTMENTS TO BUSINESS INCOME OR (LOSS) - BR-1040, PAGE 1, LINE 6, COLUMN B                                                                           Attachment 5
Nonresidents and part-year residents use this schedule to compute excludible business income reported on federal                                                      Revised 1/01/2023
Schedule C that is from business activity outside the city while a nonresident
Attach a copy of each Federal Schedule C.
Attach a separate Business Allocation Formula calculation for each separate federal Schedule C if allocating income of a business.
Note:  In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used.
Note:  If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation.
Note:  Net operating loss from prior year is reported on Line 16, Other income.
BUSINESS INCOME                                                                                                                        BUSINESS # 1                   BUSINESS # 2
1. Net profit (or loss) from business or profession                                                                                                  .00                                 .00
   Business allocation percentage (For each separate business compute the business allocation percentage using the Business 
2. Allocation Formula below and enter it here)                                                                                                       %                                   %
3. Allocated net profit (loss) (For each column, multiply line 1 by line 2)                                                                          .00                                 .00
4. Excludible net profit (loss) (For each column, subtract line 3 from line 1)                                                                       .00                                 .00
5. Total excludible net profit (loss) (Add amounts on line 4 of each column; enter here and on Form BR-1040, page 1, line 6, column B, or for part-year residents, on 
   Schedule TC, line 6, column B)                                                                                                                                                        00

BUSINESS # 1  DBA
                                                                                              COLUMN  1                                COLUMN  2                      COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET                                                         EVERYWHERE                               IN BIG RAPIDS                  PERCENTAGE
1. Average net book value of real and tangible personal property                                                            .00                      .00              (Column 2 divided  
2. Gross rents paid on real property multiplied by 8                                                                        .00                      .00              by column 1)
3. Total property                                                                                                           .00                      .00                                 %
4. Total wages, salaries and other compensation of all employees                                                            .00                      .00                                 %
5. Gross receipts from sales made or services rendered                                                                      .00                      .00                                 %
6. Total percentages  (Add the percentages computed in column 3)                                                                                                                         %
7. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                            %

BUSINESS # 2 DBA
                                                                                              COLUMN  1                                COLUMN  2                      COLUMN  3
BUSINESS ALLOCATION FORMULA WORKSHEET                                                         EVERYWHERE                               IN BIG RAPIDS                  PERCENTAGE
1. Average net book value of real and tangible personal property                                                            .00                      .00              (Column 2 divided  
2. Gross rents paid on real property multiplied by 8                                                                        .00                      .00              by column 1)
3. Total property                                                                                                           .00                      .00                                 %
4. Total wages, salaries and other compensation of all employees                                                            .00                      .00                                 %
5. Gross receipts from sales made or services rendered                                                                      .00                      .00                                 %
6. Total percentages  (Add the percentages computed in column 3)                                                                                                                         %
7. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                            %

Taxpayer's name                                                          Taxpayer's SSN
                                                                                                                   202 2       BIG RAPIDS
EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - BR-1040, PAGE 1, LINE 7, COLUMN B                                                                                 Attachment 6
Residents, nonresidents and part-year residents use this schedule to report exclusions                                                          RESIDENT                 NONRESIDENT 
and adjustments to capital gains or (losses)                                                                                                    COLUMN                   COLUMN
1. Capital gain or (loss) on property located outside of city                                                                                  NOT EXCLUDIBLE                           .00
2. Capital gain or (loss) on securities issued by U.S. Government                                                                                         .00            EXCLUDIBLE ON LINE 1
3. Portion of capital gain or (loss) from property owned prior to Ordinance inception (For residents on all such property; for                            .00                           .00
   nonresidents only on property located in city.) (Attach a schedule that identifies and shows the calculation for each.)
4. Capital gain or (loss) from Sub. S corporations (See instructions; not allowed for residents of Flint or Grand Rapids.)                                .00                           .00
   (Attach schedule.) 
5. Adjustment for capital loss carryover from period prior to residency (A resident is not allowed to claim a capital loss                                .00 NO ADJUSTMENT ALLOWED
   carryover from property sold prior to their date of residency.) 
6. Adjustment for difference between federal and city's capital loss carryover from prior year (The city's capital loss carryover is                      .00                           .00
   usually different from the amount reported on federal return; an adjustment must be made for this difference.)
7. Adjustment to limit capital loss to $3,000 for tax year                                                                                                .00                           .00
   Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form BR-1040, page 1, line 7, column B, or
8. for part-year residents, enter on Schedule TC, line 7, column B)                                                                                       .00                           00
Attach copy of federal Schedule D and all supporting schedules to return.
Deferred gains from sales of property located in city or property sold while a resident of city are taxable when reported on federal return.                             Revised 1/01/2023

EXCLUSIONS AND ADJUSTMENTS TO OTHER GAINS OR (LOSSES) - BR-1040, PAGE 1, LINE 8, COLUMN B                                                                                Attachment 7
Residents, nonresidents and part-year residents use this schedule to report exclusions                                                          RESIDENT                 NONRESIDENT 
and adjustments to other gains or (losses)                                                                                                      COLUMN                   COLUMN
1. Other gains or (losses) on property located outside of city                                                                                 NOT EXCLUDIBLE                           .00
2. Portion of other gains or (losses) from property owned prior to effective date of tax for city (For residents on all such property; for                .00                           .00
   nonresidents only on property located in city.) (Attach a schedule that identifies and shows the calculation for each.)
3. Other gains or (losses) from Sub. S corporations (See instructions; not allowed for residents of Flint or Grand Rapids.)                               .00                           .00
   Total excludible other gains and losses (Enter total here and on Form BR-1040, page 1, line 8, column B, or for part-year 
4. residents, enter on Schedule TC, line 8, column B)                                                                                                     .00                           00
Deferred gains from sales of property located in city or property sold while a resident of city are taxable when reported on federal return.
Attach a copy of federal Form 4797 and all supporting schedules to return to explain.                                                                                    Revised 1/01/2023

EXCLUSIONS AND ADJUSTMENTS TO IRA DISTRIBUTIONS - BR-1040, PAGE 1, LINE 9, COLUMN B                                                                                      Attachment 8
List all IRA distributions reported as taxable on federal return                                                                                                         Revised 1/01/2023
Enter T 
for       Payer's federal ID                                   Payer's name                              Federally taxable IRA                  Distribution Code        Excludible IRA 
taxpayer 
or  S for Number                                                                                                   distributions                (Form 1099-R,            distributions 
                                                                                                                                                    box 7)
spouse
1.                                                                                                                                          .00                                         .00
2.                                                                                                                                          .00                                         .00
3.                                                                                                                                          .00                                         .00
4.                                                                                                                                          .00                                         .00
5. Total federally taxable IRA distributions (Add lines1 through 4 above for this column; amount should                                     .00
   equal the amount reported on Form BR-1040, page 1, line 9, column A)
6. Total excludible IRA distributions (Add lines above for this column; enter here and also on Form BR-1040 (for part-year residents, Sch. TC), page 1, line 9, col. B)                 .00

EXCLUSIONS AND ADJUSTMENTS TO PENSIONS AND ANNUITIES - BR-1040, PAGE 1, LINE 10, COLUMN B                                                                                Attachment 9
List pension distributions reported as taxable on federal return                                                                                                         Revised 1/01/2023
Enter T                                                                                Kind of pension                                              Distribution 
                                                                                       distribution 
for       Payer's federal ID                               Payer's name                (employer's                             Federally taxable    Code                 Excludible pension 
taxpayer                                                                               pension plan, 401k                   pension distributions   (Form                distributions
or  S for Number                                                                                                                                    1099-R, 
spouse                                                                                 plan, 457 plan, 
                                                                                                         etc.)                                      box 7)
1.                                                                                                                                              .00                                     .00
2.                                                                                                                                              .00                                     .00
3.                                                                                                                                              .00                                     .00
4.                                                                                                                                              .00                                     .00
5. Total federally taxable pension distributions (Add lines 1 through 4 above for this column; amount should equal                              .00
   the amount reported on Form BR-1040, page 1, line 10, column A)
6. Total excludible pension distributions (Add lines above for this column; enter here and also on Form BR-1040 (for part-year residents, Sch. TC), p. 1, l. 10, col. B)                .00

Taxpayer's name                                                     Taxpayer's SSN
                                                                                                         202 2BIG RAPIDS
EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES,                                                                                                   Attachment 10
PARTNERSHIPS, S CORPORATIONS, TRUSTS, ETC. - BR-1040, PAGE 1, LINE 11, COLUMN B                                                                                            Revised 1/01/2023
Residents, nonresidents and part-year residents use this schedule to report exclusions and 
                                                                                                                                                        RESIDENT           NONRESIDENT 
adjustments to income from rental real estate, royalties, partnerships, S corporations,                                                                 COLUMN             COLUMN
estates, trusts, REMIC's and farm rentals. 
1. Rental income (loss) from real estate located outside the City                                                                           NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
   Royalties (A resident may exclude only royalty income upon which Michigan severance tax was paid; a nonresident may 
2. exclude royalty income upon which Michigan severance tax was paid and royalty income from sources outside the city)                                                .00                      .00
3. Partnership income (loss) from partnership business activity outside the City                                                            NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
4. Subchapter S corporation income (loss) (See instructions; not excludible on Flint and Grand Rapids resident returns.)                    NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
5. Estate or trust income or loss (Enter the total amount from federal Schedule E, line 37)                                                 NOT EXCLUDIBLE ON                                  .00
                                                                                                                                            RESIDENT RETURN
6. Real estate mortgage investment conduits (REMIC's) income or loss and net farm rental income or loss from property                       NOT EXCLUDIBLE ON  
   located outside the city                                                                                                                 RESIDENT RETURN
   Total adjustments to income from rental real estate, royalties, partnerships, trusts, etc. (Enter here and on From BR-1040, page 1, line 
7. 11, column B, or for part-year residents enter total of resident and nonresident columns on Schedule TC, line 11, column B)                                        .00                      .00
Attach a schedule detailing the complete address of each piece of rental real estate.
Attach a schedule detailing name and ID number of each partnership and amount of adjustment.
Attach a schedule detailing name and ID number of each Subchapter S Corporation and amount of adjustment.
Attach copy of federal Schedule E.
ADJUSTMENTS FOR TAX OPTION CORPORATION (LIKE SUBCHAPTER S CORPORATION) DISTRIBUTIONS -                                                                                     Attachment 11  
                                                                                                                                                                           Revised 1/01/2023
BR-1040, PAGE 1, LINE 12, COLUMN B
Residents use this schedule to report distributions from tax option corporations (like Subchapter S Corporations) taxable under the 
City Income Tax Ordinance; part-year residents report only distributions received while a resident
CORPORATION NAME AND DBA                                                                                                                    FEDERAL I.D. #                 DISTRIBUTION 
                                                                                                                                                                           RECEIVED
1.                                                                                                                                                                                             .00
2.                                                                                                                                                                                             .00
3.                                                                                                                                                                                             .00
4.                                                                                                                                                                                             .00
5. Total tax option (Subchapter S) corporation distributions (Add lines 1 through 4; enter here and on Form BR-1040, page 1, line 12, column B, or for part-year residents                     .00
   enter on Schedule TC, line 12, column B)
Complete above schedule or attach a separate schedule listing the name federal ID number and amount of distribution from each tax option (Sub. S) corporation listed on federal Sch. E, page 2.
Attach a copy of each Schedule K-1 (1120-S) pages 1 and 2 to return.
EXCLUSIONS AND ADJUSTMENTS TO FARM INCOME OR (LOSS) - BR-1040, PAGE 1, LINE 13, COLUMN B                                                                                   Attachment 12
Nonresidents use this schedule to exclude farm income from outside the city                                                                                                Revised 1/01/2023
Farm address

FARM INCOME                                                                                                                                                                FARM
1. Net profit (or loss) from farm                                                                                                                                                              .00
2. Farm allocation percentage                                                                                                                                                                  %
3. Allocated net profit (or loss), multiply line 1 by line 2                                                                                                                                   .00
4. Excludible net profit (or loss) ( subtract line 3 from line 1; enter here and on Form BR-1040, page 1, line 13, column B)                                                                   .00

                                                                                                         COLUMN  1                                      COLUMN  2          COLUMN  3
FARM ALLOCATION FORMULA                                                                                  EVERYWHERE                                     IN BIG RAPIDS      PERCENTAGE
1. Average net book value of real and tangible personal property                                                               .00                                    .00  (Column 2 divided  
2. Gross rents paid on real property multiplied by 8                                                                           .00                                    .00  by column 1)
3. Total property                                                                                                              .00                                    .00                      %
4. Total wages, salaries and other compensation of all employees                                                               .00                                    .00                      %
5. Gross receipts from sales made or services rendered                                                                         .00                                    .00                      %
6. Total percentages (Add the percentages computed in column 3)                                                                                                                                %
7. Business allocation percentage (Divide line 6 by the number of apportionment factors used)                                                                                                  %
Note:  In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used.
Note:  If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation.
Note:  Net operating loss from prior year is reported on Form BR-1040, line 16, Other income.

Taxpayer's name                                          Taxpayer's SSN
                                                                                                             202 2BIG RAPIDS
EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - BR-1040, PAGE 1, LINE 16, COLUMN B                                                                                 Attachment 13
Residents and nonresidents use this schedule to report exclusions and adjustments to other income                                                               Revised 1/01/2023
     SOURCE OF INCOME                     FEDERAL I.D. #                                NATURE OF INCOME                             RESIDENT                   NONRESIDENT 
                                                                                                                                     COLUMN                     COLUMN
  1.                                                                                                                                                    .00                                     .00

  2.                                                                                                                                                    .00                                     .00

  3.                                                                                                                                                    .00                                     .00
     Total adjustments and exclusions to other income (Add lines 1 through 3 and enter totals here and on Form BR-1040, page 1, line 
  4. 16, column B. Part-year residents enter totals on Form BR-1040TC, line 16, column B)                                                               .00                                     .00
Attach an explanation of and calculation for any reported federal and city Net Operating Loss deduction. 
Attach an explanation for each item reported and excluded on the Other Income line. 
Add lines as needed.

IRA DEDUCTION WORKSHEET - BR-1040, PAGE 2, DEDUCTIONS SCHEDULE - LINE 1                                                                                         Attachment 14
RESIDENT: Claim 100% of the federal IRA deduction unless taxpayer or spouse has nontaxable earned income (military pay, etc.). If the taxpayer or spouse 
has nontaxable earned income, compute IRA deduction in the same manner as a nonresident using worksheet below. 
NONRESIDENT: Use worksheet below to compute the city IRA deduction.
PART-YEAR RESIDENT: Compute the resident portion of the IRA deduction following the resident instructions and using the amount of earned income 
received while a resident and the portion of the federal IRA deductible contributions made while a resident; compute nonresident portion of the IRA deduction 
using the amount of earned income received while a nonresident and the portion of the federal IRA deductible contributions made while a nonresident; list 
amounts separately on worksheet and enter the resident and nonresident IRA deduction on Schedule TC, Deductions schedule, line 1.  
Nonresidents and part-year residents claiming a city IRA deduction must attach this completed worksheet to their city return.                                   Revised 1/01/2023
                                          TAXPAYER                                                                      SPOUSE
                                          COLUMN A       COLUMN B                                            COLUMN C                COLUMN D                   COLUMN E
                                          EARNED INCOME  EARNED INCOME                                       EARNED INCOME           EARNED INCOME
                                          TAXABLE BY     NOT TAXABLE BY                                      TAXABLE BY              NOT TAXABLE BY             TOTALS
                                          BIG RAPIDS     BIG RAPIDS                                          BIG RAPIDS              BIG RAPIDS
  1. Earned income                                   .00                                     .00                        .00                             .00                                     .00
  2a.Federal IRA deduction                           .00                                                                .00                                                                     .00
     If part-year resident, enter portion 
  2b.of federal IRA deduction                        .00                                                                .00                                                                     .00
     contributed while a resident
                                          TAXPAYER                                                           SPOUSE                            INSTRUCTIONS
     Percentage that the individual's                                                                                                Divide individual's earned income taxable by city (line 1, 
  3. earned income taxable in city is to             %                                                                  % column A) by individual's total earned income (the sum of line 
     the individual's total earned income                                                                                            1, column A plus column B).
                                                                                                                                     Taxpayer's or spouse's federal IRA deduction (line 2a) 
  4. City IRA deduction based upon                   .00                                                                .00 multiplied by city earned income percentage (line 3).
     individual's earned income
     Amount individual's federal IRA 
  5. deduction exceeds individual's                  .00                                                                .00 Taxpayer's or spouse's federal IRA deduction (line 2a) less  
     earned income taxable by city                                                                                                   the individual's earned income taxable by city (line 1). 
                                                                                                                                     Column A equals spouse's earned income taxable by city (line 
     Amount spouse's earned income                                                                                                   1 of spouse's column C) less spouse's federal IRA deduction 
                                                                                                                                     (line 2a of spouse's column C). Column C equals taxpayer's 
  6. exceeds spouse's federal IRA                    .00                                                                .00 earned income taxable by city (line 1 of taxpayer's column A) 
     deduction (excess earned income)                                                                                                less taxpayer's federal IRA deduction (line 2a of taxpayer's 
                                                                                                                                     column A).
     City IRA deduction based upon                                                                                                   If individual's (taxpayer or spouse) federal IRA deduction 
  7. spouse's earned income                          .00                                                                .00 exceeds individual's earned income and spouse's earned 
                                                                                                                                     income exceeds spouse's federal IRA deduction (line 5), enter 
                                                                                                                                     the lesser of the individual's excess IRA (line 5) or spouse's 
                                                                                                                                     excess earned income multiplied by spouse's city earned 
                                                                                                                                     income percentage (line 6), else enter zero.  
                                                                                                                                     Add individual's (taxpayer or spouse) city IRA deduction based 
 8.  City's IRA deduction                            .00                                                                .00 upon their own city earned income (line 4) and their city IRA 
                                                                                                                                     deduction based upon their spouse's earned income (line 7).
     RESIDENT OR PART-YEAR RESIDENT: Enter total resident IRA deduction here. Normally this is 
     the total of the taxpayer's and spouse's city IRA deduction, line 2a of columns A and C. If a part-                             PART-YEAR RESIDENT: Enter total federal IRA deduction on 
  9. year resident, normally this is the total of the taxpayer's and spouse's city IRA deduction, line 2b of            .00 Schedule TC, Deductions schedule, line 1, column A; enter the 
     columns A and C. If either the taxpayer or spouse has nontaxable earned income while a resident,                                resident city IRA deduction in column C; enter the nonresident 
     separately compute the resident IRA deduction in the same manner as a nonresident.                                              city IRA deduction in column D; and enter in column B the 
     NONRESIDENT: Total city nonresident IRA deduction (Enter total of the taxpayer's (line 8, column                                difference of the amount in column A less the amounts in 
10.  A) and spouse's (line 8, column C) city IRA deduction here and on Form BR-1040, page 2,                            .00 column C and column D.
     Deductions schedule, line 1)  PART-YEAR RESIDENT: See instructions on the right.

Taxpayer's name                                                         Taxpayer's SSN
                                                                                                     202 2BIG RAPIDS
SELF-EMPLOYED, SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET - BR-1040, PAGE 2,                                                                           Attachment 15 
DEDUCTIONS SCHEDULE, LINE 2                                                                                                                                     Revised 1/01/2023
RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, line 28.
NONRESIDENT: Nonresidents use the nonresident deduction column of this worksheet to calculate their deduction. A nonresident is required to attach a copy 
of this deduction schedule to their city return.
PART-YEAR RESIDENT: Part-year residents use a separate line to report the amount of deduction by related source of income as a resident or while a 
nonresident and indicate resident (R) or nonresident (N) relationship in front of the deduction by related source of income. The resident portion of the deduction 
is 100% of the related deduction. The nonresident deduction is related to the income earned in the city while a nonresident and is computed by entering the 
percentage the related income is taxable in the Percentage Related Income Is Taxable column and entering the product of multiplying the related deduction 
times the percentage and entering it in the Nonresident Deduction column.  
                                                 FEIN (OR SSN) OF       R  FEDERAL DEDUCTION     PERCENTAGE  
     RELATED SOURCE OF INCOME               RELATED SOURCE OF  OR          BY RELATED SOURCE     RELATED INCOME     RESIDENT DEDUCTION FOR                      NONRESIDENT  
                                                          INCOME        N  OF INCOME             IS TAXABLE         A PART-YEAR RESIDENT                        DEDUCTION
  1.                                                                                  .00                   %           .00                                                                      .00
  2.                                                                                  .00                   %           .00                                                                      .00
  3.                                                                                  .00                   %           .00                                                                      .00
  4.                                                                                  .00                   %           .00                                                                      .00
Add lines 1 through 4 of each dollar column (Federal Deduction 
  5. column should total amount reported on federal Form 1040, line 28)               .00                               .00                                                                      .00
  6. Nonresidents enter total from nonresident deduction column on Form BR-1040, page 2, Deductions schedule, line 2. Part-year residents enter total from the part-year resident column on  
Schedule TC, Deductions schedule, line 2, column C and enter total from the nonresident deduction column on Schedule TC, Deductions schedule, line 2, column D

EMPLOYEE BUSINESS EXPENSE DEDUCTION WORKSHEET - BR-1040, PAGE 2, DEDUCTIONS                                                                                     Attachment 16
SCHEDULE, LINE 3, Form BR-2106                                                                                                                                  Revised 1/01/2023

                                                                                      Column 1       Column 2           Column 3                                Column 4 
                                                                                      Employer 1     Employer 2         Employer 3                              Employer 4

  1. Employer's identification number (FEIN)

  2. Occupation (List for each employer)
  3. Vehicle expenses                                                      .00                   .00                .00                  .00                                                     .00
  4. Parking, fees, tolls and local transportation, including              .00                   .00                .00                  .00                                                     .00
train, bus, etc.
Travel expenses while away from home overnight, 
  5. including, lodging, airfare, car rental, etc. Do not include          .00                   .00                .00                  .00                                                     .00
meals and entertainment
Were you an outside salesperson? (Answer yes or no in 
  6. the column for each employer; see definition of outside 
salesperson below)
Business expenses not included on lines 3, 4 or 5. Do not 
  7. include meals and entertainment (Enter these expenses                 .00                   .00                .00                  .00                                                     .00
only if an outside salesperson; see instruction below)
  8. Meals (See meal expenses instruction below)                           .00                   .00                .00                  .00                                                     .00
  9. Total business expenses (Add lines 3, 4, 5, 7 and 8)                  .00                   .00                .00                  .00                                                     .00
Enter reimbursements received from your employer for 
10. expenses included in line 9 that were not reported to you              .00                   .00                .00                  .00                                                     .00
in box 1 of Form W-2
11. Business expense deduction (Line 9 less line 10)                                             .00                .00                  .00                                                     .00
Percentage deductible (Same percentage related wages 
12. are taxable)                                                                                 %                  %                                         %                                  %
Allowable business expense deduction (Line 11 times  
13. line 12)                                                                                     .00                .00                  .00                                                     .00
Total business expense deduction (Enter the total of line 
14. 13, columns 2 through 5 here and also on Form BR-1040,                                                                                                                                       .00
page 2, Deductions schedule, line 3)
                       The changes made at the federal level do not apply to the City for the 2106.  In order to show proof of these expenses a detailed list may be required.  Contact your City 
2106 requirements      to determine what they require as proof. 
Outside salesperson:   An “outside salesperson” is one who solicits business while working away from the employer’s place of business as a full-time salesperson. If the individual is required 
                       to spend a stated period of time selling at the employer’s place of business as part of their job, the individual is not an outside salesperson. If the individual only   
                       performs incidental activities there, such as writing up and handing in orders, the individual qualifies for the expense deduction. A salesperson whose principal activity  
                       is service and delivery is not an “outside salesperson.” An inside salesperson who makes incidental outside calls and sales is not an “outside salesperson.”
Line 7 instructions:   Business expenses reported are allowed as an expense on the city's return only when the individual employee qualifies as an outside salesperson when the expenses 
                       were incurred.
Meal expenses:         Under the Uniform City Income Tax Ordinance meal expenses are allowed only when incurred while away from home. No deduction is allowed for entertainment  
                       unless incurred by an outside salesperson.

Taxpayer's name                                                              Taxpayer's SSN
                                                                                                                        202 2BIG RAPIDS
MOVING EXPENSE DEDUCTION WORKSHEET - BR-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 4                                                                                    Attachment 17
BR-3903  No deduction is allowed when moving away from the city                                                                                                      Revised 1/01/2023
RESIDENT: A resident individual who moved into the city may claim the deduction as claimed on federal Form 3903 if Military. 
NONRESIDENT: A nonresident  individual who moved into the area of the city may claim a portion or all of the deduction as claimed on federal Form 3903 
based upon the percentage the income after moving to the area is taxable by the city if you meet the federal guidelines.
PART-YEAR RESIDENT: An individual who moved to the area of the city and was temporarily a nonresident working in the city and then became a resident 
during the tax year may be entitled to a portion of the deduction as a nonresident and as a resident of the city.
DISTANCE TEST WORKSHEET
  1. Number of miles from your old home to your new workplace                        1                    miles
  2. Number of miles from your old home to your old workplace                        2                    miles
  3. Subtract line 2 from line 1.  If zero or less, enter -0-                        3                    miles
     If line 3 is greater than 50 miles continue, otherwise you are not qualified to claim this deduction.
  4. Cost of transportation and storage of household goods and personal effects (See instructions for federal Form 3903)                                         4           .00
  5. Cost of travel (including lodging) from your old home to your new home. (See instructions for federal Form 3903) (Do not include the cost of meals.)        5           .00
  6. Add lines 4 and 5                                                                                                                                           6           .00
  7. Enter the amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in box 1 of your Form W-2 (wages) (This amount should 7           .00
     be shown in box 12 of your Form W-2 with a code P)
                         No      You cannot deduct your moving expenses. (If line 6 is less than line 7, subtract line 6 from line 7 and include the result on   8a          .00
8.   Is line 6 more              Form BR-1040, page 1 line 1, column A and report exclusion of this income on the excluded wages schedule) 
     than line 7?
                         Yes     Subtract line 7 from line 6                                                                                                     8b          .00

  9. Enter percentage of income earned as a resident after moving into area                                                            9                         %
10. Enter percentage of income earned as a nonresident in the city after moving into area                                                                        10              %
     Multiply line 8b by the percentage on line 9 (Moving expense deduction allowed while a resident; enter here and on 
11. Form BR-1040, page 2, Deductions schedule, line 4)                                                                                 11                        .00
     Multiply line 8b by the percentage on line 10 (Moving expense deduction allowed while a nonresident; enter here and on Form BR-1040, 
12. page 2, Deductions schedule, line 4) (If a part-year resident add amounts on line 11 and 12 and enter on Schedule TC, Deductions                             12          .00
     schedule, line 4) 

ALIMONY PAID DEDUCTION WORKSHEET - BR-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 5                                                                                      Attachment 18
RESIDENT: Full-year residents claim the entire amount of alimony reported on federal Form 1040. A full-year resident is not required to                              Revised 1/01/2023
attach this deduction schedule to their city income tax return.
NONRESIDENT: Nonresidents use the nonresident column of this worksheet to calculate their city alimony deduction.
PART-YEAR RESIDENT: A part-year resident may need to use both the resident and nonresident columns of this worksheet to calculate 
their alimony deduction. For each line of the worksheet, compute the amount to enter into the resident and/or nonresident columns and follow 
the line by line instructions. A part-year resident with no city income while a nonresident ignores the nonresident column of this form.  
Nonresidents and part-year residents use this worksheet to compute the alimony paid deduction                                             RESIDENT                   NONRESIDENT 
                                                                                                                                          COLUMN                     COLUMN
     Enter resident portion of federal adjusted gross income (Form 1040) in resident column and/or nonresident portion in nonresident 
  1. column                                                                                                                                                      .00         .00

  2. Enter resident portion of federal alimony paid  while a resident in the resident column and/or nonresident portion of the alimony                           .00         .00
     paid while a nonresident in the nonresident column (Actual amount paid while a resident of the city and while nonresident)
  3. Federal income for alimony deduction computation (Line 1 plus line 2 of column)                                                                             .00         .00
     Enter resident portion of total income for city in resident column and/or nonresident portion in nonresident column. Part-year 
  4. residents enter total income for city as a resident and/or nonresident as reported on Schedule TC, line 18, columns C (resident)                            .00         .00
     and D (nonresident) 
     Enter resident portion of total deductions for city other than alimony deduction (Add lines 1, 2, 3, 4 & 6 on Form BR-1040, page 2, 
  5. Deductions schedule)  in resident column and/or nonresident portion in nonresident column                                                                   .00         .00
  6. Taxable income for city prior to alimony deduction (Line 4 less line 5)                                                                                     .00         .00
  7. Resident column: Enter 100%.
     Nonresident column: Enter alimony deduction percentage (Line 6 divided by line 3)                                                                    100    %               %
     Alimony deduction (Line 2 multiplied by line 7) (Residents and nonresidents enter amount from respective column on Form  
  8. BR-1040, page 2, Deductions schedule, Line 5. Part-year residents enter amount from each column on Schedule TC,                                             .00         .00
     Deductions schedule, line 5, column C and D) 

Taxpayer's name                                                         Taxpayer's SSN
                                                                                                                          202 2BIG RAPIDS
OTHER TAX PAYMENTS - BR-1040, PAGE 1,  LINE 24b, PAYMENTS AND CREDITS (ESTIMATED TAX                                                                                  Attachment 20
PAYMENTS, EXTENSION PAYMENTS, CREDIT FORWARD, TAX PAID BY A PARTNERSHIP AND CREDIT                                                                                    Revised 1/01/2023
FOR TAX PAID BY A TAX OPTION CORPORATION)
A resident of Flint or Grand Rapids may claim a credit for tax paid by a tax option corporation based on income taxable to the resident and also taxed by a city 
to the corporation (see instructions as this credit is not allowed by any other city).
                                                                        OTHER TAX PAYMENTS                                                                            OTHER TAX 
                                                                                                                                                                      PAYMENTS
1. Estimated tax payments                                                                                                                                                     .00
2. Tax paid with an extension                                                                                                                                                 .00
3. Credit forward from last tax year                                                                                                                                          .00
4. Tax paid by a partnership                   Partnership FEIN                                Partnership name                                                               .00
5. Tax paid by a partnership                   Partnership FEIN                                Partnership name                                                               .00
6. Credit for tax paid by a tax option corporation Corporation FEIN                            Corporation name                                                               .00
7. Credit for tax paid by a tax option corporation Corporation FEIN                            Corporation name                                                               .00
8. Total credit for estimated tax, extension and partnership tax payments and credit forward (Add lines 1 through 7; enter here and on BR-1040, Page1, Payments and           .00
   Credits schedule, line 24b)

CREDIT FOR TAX PAID TO ANOTHER CITY - BR-1040, PAGE 1, PAYMENTS AND CREDITS SCHEDULE,                                                                                 Attachment 21
LINE 24c  (Credit will be disallowed if a copy of page 1 of the other city's return is not attached)                                                                  Revised 1/01/2023
Credit for tax paid to another city may be claimed by a resident who paid tax on the same income to another city.
Part-year residents may claim the credit for tax paid to another city based on income as a resident that is also taxable by another city.
   OTHER CITY'S NAME OR CORPORATION FEDERAL EMPLOYER IDENTIFICATION NUMBER AND NAME                                                                                   TAX CREDIT
1. Tax paid to another city                    City name                                                                                                                      .00
2. Tax paid to another city                    City name                                                                                                                      .00
3. Total credit for tax paid to another city (Add lines 1 and 2; enter here and on BR-1040, Page 1, Payments and Credits schedule, line 24c)                                  .00

CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER CITY (Residents only)                                                                          RESIDENT CITY            OTHER CITY
Use a separate calculation worksheet for each city                                                                                           BIG RAPIDS
1. Income taxable in the nonresident city that is also taxable in the resident city (Same amount for both cities)                                      .00                    .00
2. Exemptions amount per city's return                                                                                                                 .00                    .00
3. Taxable income for credit                                                                                                                           .00                    .00
4. Tax for credit purposes at each city's nonresident tax rate                                                                                         .00                    .00
5. Credit allowed for tax paid to another city (Enter the smaller of resident city's or other city's tax from line 4)                                  .00

CALCULATION OF CREDIT FOR TAX PAID BY TAX OPTION CORPORATION (S CORPORATION)                                                 
(Residents of Flint and Grand Rapids only)                                                                                                                            Revised 1/01/2023
The cities of Flint and Grand Rapids tax the flow through income of a resident from a tax option corporation (S corporation, REIT, etc.) and allow a credit for the 
taxpayer's proportionate share of the city income tax paid by the tax option corporation. Use separate calculation worksheet for each corporation.
                                                                                               RESIDENT CITY              OTHER CITY         OTHER CITY               OTHER CITY
CALCULATION OF CREDIT FOR TAX PAID BY A TAX OPTION 
CORPORATION (S-CORPORATION) 
1. Corporation income tax paid to city by tax option corporation                                                      .00          .00                 .00                    .00
2. Corporation income tax rate for city and other cities where tax option corporation paid                            %            %                                %           %
   corporation income tax
   If the corporate tax rate of the other city is less than the city's corporation tax rate, 
   enter the tax paid by the tax option corporation to the other city, otherwise enter the 
3. total tax that would have been paid to the other city if their corporation tax rate was                                         .00                 .00                    .00
   the same as the city's corporation tax rate (Computation if other city's corporate tax 
   rate is higher than the city's corporation tax rate: [City's corporation tax rate] / [other 
   city's corporation tax rate] * [corporation tax paid to other city]) 
4. Taxpayer's percentage of ownership of tax option corporation (from federal Schedule                                %
   K-1 (Form 1120s), line H, or other federal schedule)
   Enter the taxpayer's proportionate share of the corporation tax paid to the city and   
5. the taxpayer's proportionate share of the lesser of the corporation tax paid to the                                .00          .00                 .00                    .00
   other city or the tax that would have been paid if the other city's corporation income  
   tax rate was the same as the city's corporation tax rate
   Credit allowed for tax paid by tax option corporation (Add amounts on line 5 of each 
6. column; enter total here; and list corporation FEIN, name and credit claimed in section                            .00
   above for Other Tax Payments, Attachment 20)

Taxpayer's name                 Taxpayer's SSN
                                              202 2BIG RAPIDS
SUPPORTING NOTES AND STATEMENTS                              Attachment 22
                                                             Revised 1/01/2023