- 3 -
|
INSTRUCTIONS FOR FORM GR-1040X, GRAND RAPIDS AMENDED INDIVIDUAL INCOME TAX RETURN
FOR FORM GR-1040X, AMENDED INDIVIDUAL INCOME TAX RETURN
If you were a full year resident or nonresident of Grand Rapids during On page 1, column B, line 21, enter the amount from page 2, Part II,
the tax year being amended, use the following instructions to file your Exemptions Schedule, line 6, column B. See instructions for the
amended return. If you were a part-year resident during the tax year Exemptions Schedule (Part II) under the page 2 instructions.
being amended, use Schedule TCX to complete lines 1 through 23 Refer to Appendix A for a listing of the exemption rates in effect for each
and follow the instructions for completing Schedule TCX. tax year for each Grand Rapids accepting Form GR-1040X.
If you have questions such as what income is taxable or what Line 22 – Total Income Subject to Tax
deductions are allowable, refer to the instructions for Form GR-1040. To Enter the total of line 20 less line 21.
get prior year forms, schedules or instructions, download them from the
Grand Rapids website. Line 23 – Tax (Round to nearest dollar)
Nonresidents enter the result from line 22 multiplied by the nonresident
RESIDENT AND NONRESIDENT INSTRUCTIONS FOR LINES 1 tax rate for the tax year being amended. Refer to Appendix A for a
THROUGH 23 OF FORM GR-1040X, PAGE 1 listing of the tax rates in effect for each tax year for each Grand Rapids
If your original return was e-filed, provide a complete copy of the original accepting Form GR-1040X.
return including all W-2 forms and return attachments.
Residents enter the result from line 22 multiplied by the resident tax rate
Generally each line on Form GR-1040X matches the line on Form GR- for the year being amended. Refer to Appendix A for a listing of the tax
1040. rates in effect for each tax year for each Grand Rapids accepting Form
A part-year resident filing an amended return uses Schedule TCX lines GR-1040X.
1 through 23 to compute the tax separately on taxable income while a COLUMN C – Correct Amount
resident and taxable income while a nonresident. See instructions for To figure the amounts to enter in this column:
Schedule TCX following the resident and nonresident instructions. Add the increase in column B to the amount in column A, or
COLUMN A – Original Amount – or as Previously Adjusted Subtract the decrease in column B from the amount in column A.
Lines 1 through 23 – Income, Deductions and Tax For any item you do not change, enter the amount from column A in
Enter on each line of this column the amount from the original return, column C.
Form GR-1040, column C. If any of the amounts on any line have been
previously adjusted by the filing of an amended return or a notice from Example. Andy originally reported $21,000 as his wages on his 2010
the Grand Rapids Income Tax Department, enter the adjusted amount Form GR-1040, line 1. He received another Form W-2 for $500 after he
for that line. filed his return. He completes line 1 of Form GR-1040X as follows:
Column A Column B Column C
If the total income subject to tax on the return you are amending is $0 Line 1 21,000 500 21,500
and you are reporting corrections on Form GR-1040X on lines 1 through
16, enter on line 22 in column A the actual taxable income instead of Andy would also report any additional income tax withheld for the City of
$0. Enclose a negative amount in parentheses. Grand Rapids on line 24a, column B.
Example. Margaret showed $0 taxable income on her original return, PAYMENTS AND CREDITS FOR AMENDED RETURNS
even though she actually had a loss of $1,000. She later discovered she Lines 24a through 24c
had additional income of $2,000. Her Form GR-1040X, line 22, would In column A enter amounts as reported on the original return.
show ($1,000) in column A, $2,000 in column B, and $1,000 in column In column B enter changes to the amounts in column A.
C. If she failed to take into account the loss she actually had on her Line 24a – Withholding
original return, she would report $2,000 in column C and possibly If you are changing the tax withheld, attach to the front of Form GR-
overstate her tax liability. 1040X a copy of all additional or corrected Forms W-2 you received
COLUMN B – Net Change – amount of increase or decrease – after you filed your original return.
explain in Part III (page 2 of Form GR-1040X) Line 24d – Tax Paid with Original Return and Additional Tax Paid
Lines 1 through 16 after Original Return Filed
Each change reported on lines 1 through 16 in column B must be In column C, Enter the total of the tax paid with the original return and
explained in Part III, page 2. If you need more space than provided in any tax paid after filing the original return.
Part III, use Schedule N for the explanation not explained in Part III..
Attach any schedule or form relating to the change. For example, attach Line 24e – Total Payments and Credits
a copy of your corrected Schedule C if you are amending business Add the amounts in column C lines 24a through 24d and enter here.
income. If you are amending your return because you received another AMOUNT YOU OWE OR YOUR OVERPAYMENT
Form W-2, attach a copy of the new W-2. The purpose of this section is to figure the additional tax you owe or
Enter in column B, on the appropriate line, the amount of any change excess amount you have paid (overpayment). All of your payments (for
being made to the amount reported in column A for that line. the tax year you are amending) received up to the date of this amended
return are taken into account, as well as any overpayment on your
Line 17 – Total Additions original return or after adjustment by the Grand Rapids Income Tax
Enter the total of the amounts on lines 2 through 16. Department. It is as if you were using the new information to complete
Line 18 – Total Income your original return. If the results show a larger overpayment than
Enter the total of the amounts on lines 1 and 16. before, the difference between the two becomes your new
Line 19 – Total Deductions overpayment. You can choose to receive the overpayment as a refund
If any deduction allowed on a Grand Rapids income tax return is or apply it to your estimated tax for the following year. It can be used by
changed, Part I, Deductions Schedule, (Form GR-1040X, page 2) must the Grand Rapids Income Tax Department to pay other income tax
be completed. Enter the total from page 2, Part 1, Deductions Schedule, debts due Grand Rapids. If the results show that you owe, it is because
line 7, column B. See the instructions for the Deductions Schedule (Part you do not have enough additional withholding or because filing your
I) under the page 2 instructions, original return with the information you have now would have resulted in
a smaller overpayment or a balance due.
Line 20 – Total Income after Deductions Line 25 – Overpayment as Shown on Original Return or Previously
Enter the total of line 18 less line 19.
Adjusted
Line 21 – Exemptions Enter the overpayment as shown on your original return, or as
If you are increasing or decreasing the number of exemptions, either previously adjusted by the Income Tax Department.
personal or dependent, claimed on your original return, you must
complete the Exemptions Schedule (Form GR-1040X, page 2, Part II). Line 26 – Adjusted Payments and Credits
Enter the total of line 24e less line 25. If less than zero (0), see line 27
If the value of an exemption reported on your original return is being instructions.
changed, you must complete lines 4 through 6 of the Exemptions
Schedule. Line 27 – Amount You Owe
If line 25 is larger than line 24e, line 26 will be negative. You owe
additional tax. To figure the amount owed, treat the amount on line 26
Page 3
|