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Grand Rapids Income Tax Department 2020 GRAND RAPIDS
PO Box 109
CORPORATION INCOME TAX
Grand Rapids, Michigan 49501-0109
FORM AND INSTRUCTIONS
For use by corporations doing business
in the City of Grand Rapids

2016 TAX RATE Corporate tax rate is 1.5%.
RATE

TAX FORMS All Grand Rapids income tax forms are available on the City’s website, www.grcity.us/incometax, menu item, Tax Forms.
Tax forms will be mailed upon request.

RENAISSANCE Schedule RZ of Form GR-1120 at: www.grandrapidsmi.gov/Government/Departments/Income-Tax-Department
ZONES
menu item tax forms. To check which Renaissance Zone a property is located in, go to www.grcity.us and in search field type

FILING DATE The due date is April 30, 2021. Penalty and interest ($2.00 minimum) will be assessed on all late payments.

Tax due (line 13) of one dollar ($1.00) or more must be paid with return. NOTE: If 2020 tax on line 10 is $250.00 or more,
PAYMENT estimated income tax payments may be required for 2021. See page 4 of instructions for information.

OF TAX DUE Make check or money order payable to:CITY OF GRAND RAPIDS
Mail tax return and payment to: Grand Rapids Income Tax, PO Box 109, Grand Rapids, MI 49501-0109.

DISCLAIMER These instructions are interpretations of the Grand Rapids Income Tax Ordinance. The Ordinance will prevail in any
NOTICE disagreement between the instructions and the Ordinance.

For assistance: find us online at www.grandrapidsmi.gov/Government/Departments/Income-Tax-Department; e-
CONTACT mail questions to gr1120tax@grcity.us; call (616) 456-3415, option 5; or visit the Grand Rapids Income Tax Department at
City Hall, 300 Monroe NW, Room 380, Grand Rapids, Michigan 49503.

Failure to attach documentation or attaching incorrect or incomplete documentation
will delay processing of the return or result in corrections being made to the return.

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2020 INSTRUCTIONS FOR FILING FORM GR-1120, CORPORATION INCOME TAX RETURN

CORPORATIONS REQUIRED TO FILE An extension is automatically granted upon payment of the balance
Every corporation “doing business” in the city, whether or not it has due (Form GR-7004, line 3). Failure to pay the balance due
an office or place of business in the city, is required to file an annual invalidates the extension request. An extension filed without a
City of Grand Rapids Corporation Income Tax Return, Form GR- payment will not be accepted. Interest and penalty will be assessed
1120. Attach a copy of federal Form 1120, 1120-A, 1120S, or on taxes paid late even if an extension of time to file is granted.
other corporate return form along with Schedule K and all
ancillary schedules filed with the IRS to the Grand Rapids return. REMITTANCE
The tax due must be paid when filing the return. Make check or
Corporations cannot elect to file and be taxed as partnerships. A tax money order payable to:
option corporation (S corporation, REIT, etc.) is treated as a C CITY OF GRAND RAPIDS
corporation.
MAILING ADDRESS
The Grand Rapids Income Tax Ordinance specifically exempts Mail return and payment to:
financial institutions from taxation. “Financial institutions” are GRAND RAPIDS INCOME TAX DEPARTMENT
defined as state and national banks, trust companies, building and PO BOX 109
loan associations, savings and loan associations, credit unions, GRAND RAPIDS, MI 49501-0109
safety and collateral deposit companies, and any other association,
joint stock company or corporation at least 90% of whose assets EFFECTIVE DATE OF TAX
consist of intangible personal property and at least 90% of whose The City of Grand Rapids income tax became effective July 1, 1967.
gross income consists of dividends, interest or other charges Corporations are required to pay tax each year on that part of its net
resulting from the use of money or credit. income attributable to business activity conducted in Grand Rapids,
commencing with its first year ending after July 1, 1967.
OBTAINING RETURN FORMS
All Grand Rapids income tax forms are available on the City’s PAGE 1 INSTRUCTIONS

website, Lines 1 - 9. Follow instructions printed on the return form.
www.grandrapidsmi.gov/Government/Departments/Income-Tax-
Department, menu item, Corporation and Partnership Tax Forms. Line 10. Corporations qualified to claim a Renaissance Zone or Tool
Request for tax forms may be e-mailed to: and Die Recovery Zone Deduction use Schedule RZ of GR-1120 to
GR1120TAX@GRCITY.US. calculate the deduction. Enter the deduction as calculated on
Schedule RZ, line 15.
RENAISSANCE ZONE DEDUCTION
TOOL AND DIE RECOVERY ZONE DEDUCTION Line 11. Enter the total income subject to tax (line 9 less line 10).
A qualified corporation located and “doing business” in a Grand
Rapids Renaissance Zone or Tool or Die Recovery Zone may be Line 12. Compute the tax by multiplying the income subject to tax
eligible to claim the Renaissance Zone deduction. This deduction (line 12) by the corporation tax rate (1.5%) and enter the amount of
allows the corporation to deduct the portion of its income earned in tax.

a Grand Rapids Renaissance Zone from income subject to Grand Line 13. If the corporation failed to pay or underpaid estimated tax
Rapids income tax. A taxpayer is not qualified to claim the deduction and/or tax is due and the return is being filed late, compute the
if the corporation is delinquent for any Michigan or local taxes. A interest and penalty due. Form CF-2220 may be used to calculate
Grand Rapids income tax return must be filed to claim this the interest and penalty for failing to make or underpaying estimated
deduction. Schedule RZ of GR-1120 is required to be attached to tax payments. To compute the interest and penalty for late filing and
the corporation return when claiming the Renaissance Zone payment of the tax due, use the interest and penalty rates as stated
deduction. on Form CF-2220 for the last interest and penalty period. Enter the
interest on line 13a, penalty on line 13b and the total interest and
A taxpayer claiming the RZ deduction uses Schedule RZ to compute
the deduction. Schedule RZ of GR-1120 is designed to handle all penalty on line 13c. If necessary, add the interest computed for both
calculations relative to the deduction. The calculation is complicated situations together for reporting purposes. Do the same if reporting
by the fact that the RZ deduction is reduced in each of the last three penalty for both situations.

years of the zones existence and the fact that the reduction factors TAX PAYMENTS
are based on a calendar year. See the instructions for Schedule RZ Line 14a. Enter the credit forward from the prior year’s return.
of GR-1120 and the form for additional information.
Line 14b. Enter the total estimated income tax paid for the tax year.
TAX RATE
The tax rate for 2020 is 1.5%. Line 14c. Enter the amount of tax paid with an extension request for
the tax year.
FILING DATE
Taxpayers on a calendar year are required to file by April 30, 2017. Line 14d. Enter the amount of tax paid a partnership on behalf of
Those on a fiscal year must file by the last day of the fourth month the corporation for the tax year. When reporting tax paid by a
following the end of the fiscal year. Returns shall be for the same partnership, attach a separate schedule listing the partnership
calendar year, fiscal year or other accounting period as the taxpayer name, federal employer identification number and the amount of tax
uses for federal income tax purposes. paid by the partnership.

EXTENSIONS Line 14e. Enter the total of lines 14a through 14d.

A six month extension is automatically granted without a request if BALANCE DUE
all tax has been paid by the due date of the return. Line 15. . If tax (line 12) plus interest and penalty (line 13c) is greater

Upon filing an APPLICATION FOR EXTENSION OF TIME TO FILE than the total payments (line 14e) subtract line 14e from the sum of
GRAND RAPIDS INCOME TAX RETURN, Form GR-7004, on or lines 12 and 13c and enter the balance due.

before the due date for filing a return, the Income Tax Administrator To pay with a check or money order make the check or money order
may extend the time for filing up to six months. When an extension payable to the City of Grand Rapids and mail the payment with the
is requested, the tentative tax must be paid. return to the:

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2020 INSTRUCTIONS FOR FILING FORM GR-1120, CORPORATION INCOME TAX RETURN

Grand Rapids Income Tax Department If the S corporation has paid tax to another Michigan city, Schedule
PO Box 109 S3, S Corporation Shareholder’s Share of Tax Paid to another City
Grand Rapids MI 49501-0109 must be completed. For each other Michigan city to which the S
corporation paid income tax, complete a column in the schedule by
To make payment by direct withdrawal from the corporation’s bank entering the other city’s name, its corporation tax rate and each
account, mark (X) the box on line 19b, Pay tax due—direct shareholder’s share of the tax paid to the other named city.
withdrawal and enter the bank routing number (line 19c), the bank
account number (line 18d) and the account type checking (line SCHEDULE C
19e1) or savings (line 19e2) and mail the return to the address Column 1 – Add – Items Not Deductible
above. Line 1. Enter on line 1 all expenses (including interest expense)
incurred in connection with the derivation of income not subject to
OVERPAYMENT Grand Rapids Income tax.
Line 16. If the total tax payments (line 14e) is greater than the tax
(line 12) plus the penalty and interest (line 13c) subtract the sum of Line 2. Enter on line 2 the amount of Grand Rapids income paid or
lines 12 and 13c from line 14e and enter the overpayment. accrued during the tax year.

Line 17. Enter all or any portion of the overpayment to be credited Line 3. Enter on line 3 the nondeductible portion of a loss from the
forward and applied as a payment against the corporation’s tax sale or exchange of property acquired prior to July 1, 1967. The
liability for the subsequent tax year. portion of the loss occurring prior to the inception of the Ordinance,
July 1, 1967 is not recognized. The amount of loss occurring prior to
Lines 18 and 19. Enter the amount of the overpayment to be July 1, 1967, is determined by either (1) computing the difference
refunded on line 18. A refund will be issued via a paper refund check between the total gain or loss for the property as reported for federal
unless you elect to receive the refund via direct deposit to the income tax purposes and the Grand Rapids taxable portion of the
corporation’s bank account. To receive the refund via an electronic loss computed by substituting the fair market value of the property
direct deposit, mark (X) the box on line 19a, Refund – Direct Deposit on July 1, 1967, (the June 30, 1967, closing price for traded
and enter the bank routing number (line 19c), the bank account securities) for the basis in determining or loss; or (2) by multiplying
number (line 18d) and the account type (line 19e). the loss for the entire holding period, as computed for federal
income tax purposes, by a fraction, the numerator being the number
Mail a return requesting a refund and/or credit forward to: of months the property was held prior to July 1, 1967 and
Grand Rapids Income Tax Department denominator being the total number of months the property was
PO Box 109 held. See line 10 for instructions relative to gains from sales or
Grand Rapids MI 49501-0109 exchanges of property acquired prior to July 1, 1967.

PREPARER DISCLOSURE Capital losses from U.S. Government obligations included in income
Line 20. By marking (X) the “Yes” box on line 20, the corporation is reported on page 1, line 1, are not deductible. Remove these losses
authorizing the Grand Rapids Income Tax Department to: contact by including them in the amount reported on line 3.
the preparer for answers to any questions that may arise relating to
its return; and answer any questions from the preparer about the Line 4. Reserved for future use.
return. Also, by marking (X) the “Yes” box on line 20, the corporation
is authorizing the preparer to: provide the Income Tax Department Line 5a. Enter losses from entities filing as partnerships that is
with any information about or missing from the return; contact the included in taxable income reported on page 1, line 1.

Income Tax Department for information about the return or the Lines 5b and 5c. Identify and enter the amount of any other item
status of any related refund or payments; and respond to notices reported on the federal return and not deductible under the Grand
about math errors, offsets and return preparation. Rapids Income Tax Ordinance. If needed, use Schedule N to

identify the nondeductible items and their nondeductible amount,
PAGE 2 INSTRUCTIONS total the nondeductible items and on line 5b enter “see Schedule N”

SCHEDULE S – Subchapter S Corporation Income and enter the total of such items as reported on Schedule N.

Tax option corporations (S corporations) must file as C corporations. Line 6. Enter the total of Lines 1 through 5c; also enter this total on
Schedule S is used to reconcile the amount reported on Form GR- page 1, line 2.
1120, line 1, page 1, with the amounts on federal Form 1120S and
Schedule K. Column 2 – Deduct – Items Not Taxable and Allowable
Deductions
SCHEDULE S1 – S Corporation Shareholder Information Line 7. Enter the amount of interest income from obligations of the
Schedule United States, the states or subordinate units of government of the
S Corporations must complete Schedule S1 and report the state that is included in taxable income reported on page 1, line 1.
shareholder’s name and address in column 1, and their tax
identification number in column 2. The information reported on Line 8. Enter the amount of the dividend-received deduction allowed
Schedule S1 is the same as the information entered on federal by the federal Internal Revenue Code for dividends received.
Schedule K-1 (Form 1120-S), Part II, items D and E.
Line 9 and 10. Taxpayers may deduct income, war profits and
SCHEDULE S2 – S Corporation Shareholder’s Income and Tax excess profits taxes imposed by foreign countries or possessions of
Paid the United States, allocable to income included in taxable net
S corporations must complete Schedule S2 and report, in columns income, any part of which would be allowable as a deduction in
1 - 8, the shareholder’s: tax identification number; truncated name; determining federal taxable income under the applicable provisions
entity classification; residence status of individual shareholders; of the federal Internal Revenue Code.
share of federal taxable income; share of Grand Rapids taxable
If a foreign tax credit, rather than a foreign tax deduction, was
income; and share of Grand Rapids income tax paid by the S claimed on your federal return, enter on line 9 the portion of the
corporation. foreign tax credit which was grossed up and included in your Grand

SCHEDULE S3 – S Corporation Shareholder’s Share of Tax Rapids return as dividends received.

paid to another City

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2020 INSTRUCTIONS FOR FILING FORM GR-1120, CORPORATION INCOME TAX RETURN

Enter on line 10 the "foreign taxes paid or accrued" portion of the If such method is requested, the administrator may require a
foreign tax credit claimed on the federal return, not in excess of the detailed statement to determine whether the net profits attributable
federal limitations. The balance of your foreign tax credit is not to the City will be apportioned with reasonable accuracy (Ordinance
deductible. Section 19).

Line 11. Enter the nontaxable portion of a gain from the sale or Generally, a corporation that is unitary in nature (i.e., has central
exchange of property acquired prior to July 1, 1967 and capital gains management, purchasing, warehousing, advertising, etc.) cannot
from US Government obligations. use separate accounting. Taxpayers allocating on any basis other
than separate accounting shall include all interest, dividends and
The portion of the gain occurring prior to the inception of the other non-operating income to arrive at the total income subject to
Ordinance, July 1, 1967, is not recognized. Refer to the instructions the allocation percentage.
for Schedule C, line 3 for computation instructions. Taxpayers using separate accounting shall include in income

Capital gains from US Government obligations included in income subject to tax a proportionate share of dividends, interest and other
reported on page 1, line 1, are not taxable. Remove these gains by non-operating income of the total corporation. This type of income
including them in the amount reported on line 11. is apportioned to Grand Rapids activity on the same basis as
general administrative and overhead costs are apportioned.
Line 12a. Enter income from entities filing as partnerships that is
included in taxable income reported on page 1, line 1. SCHEDULE G
Line 1. Net operating losses carried forward are to be reported on
Line 12b. Enter the amount of wages taken as a credit on the this line. There is no provision for carrying back losses to prior tax
corporation’s federal return. years. Carryover losses are allocated to Grand Rapids at the same

Line 12c. Identify and enter the amount of any other nontaxable apportionment percentage reported for the year in which the loss
item reported as income on the federal return and not taxable under was sustained. If all business was not conducted in Grand Rapids
the Grand Rapids Income Tax Ordinance. If needed, use Schedule in the year in which the loss was sustained, use the business
N to identify the nontaxable items and their nontaxable amounts, allocation percentage formula to arrive at the deductible portion of
total the nontaxable items and on line 12c enter “see Schedule N” the loss. Attach a schedule showing the computation for the amount
in the explanation area and enter the total of such nontaxable items reported on Line 1.

as reported on Schedule N. Line 2. Enter on this line the net capital loss carryover applicable to

SCHEDULE D Grand Rapids. Net capital losses sustained by a corporation may be
The business allocation percentage formula must be used by carried forward in the same manner as under the federal Internal
corporations “doing business” both within and outside the City of Revenue Code. If all business was not conducted in Grand Rapids
Grand Rapids who have not been approved to use separate in the year in which the loss was sustained, use the business
accounting or an alternative allocation method. allocation percentage formula for the year of the loss to calculate
the deductible portion of the loss. Attach a schedule showing your
Multistate Tax Compact Apportionment. Elective use of the computation of the amount reported on this line.
Multistate Tax Compact apportionment provisions is no longer
allowed. On September 14, 2014 the Governor signed Act 282 of Line 3. A corporation who is a partner in a business activity taxed
2014 which retroactively repealed the Multistate Tax Compact as a partnership that has business activity in Grand Rapids must
provisions of Michigan law effective 01/01/2008. enter on this line their portion of the Grand Rapids taxable income
or loss from the partnership. Attach a schedule showing the
Line 1a. Enter in column 1 the average net book value of all real computation for the amount reported on this line including the name
and tangible personal property owned by the business, regardless and taxpayer identification number of the partnership.
of location, and in column 2, show the net book value of the real and
tangible personal property owned and located or used in the City of ESTIMATED INCOME TAX PAYMENTS
Grand Rapids. The average net book value of real and tangible 1. WHO MUST FILE: Every corporation subject to the tax on all or
personal property may be determined by adding the net book values part of its net profits must make estimated income tax payments
at the beginning of the year and the net book values at the end of using Form GR-1120ES or Form CF-1120ES. Estimated income
the year and dividing the sum by two. tax payments are not required from corporations if the estimated
tax is two hundred fifty dollars ($250.00) or less.
Line 1b. Enter in column 1 the gross annual rent multiplied by 8 for 2. WHEN AND WHERE TO FILE AND PAY:
all rented real property regardless of location. In column 2 show the A. Calendar year taxpayers must make the first estimated
gross annual rent multiplied by 8 for rented real property located in payment on or before April 30th of the year. The estimated
the City of Grand Rapids. Gross annual rent refers to real property tax is payable in equal installments on or before April 30th,
only, rented or leased during the taxable period, and should include June 30th, September 30th of the tax year and January 31st
the actual sums of money or other consideration paid, directly or of the following year.
indirectly, by the taxpayer for the use or possession of such B. A corporation filing on a fiscal year or a short tax year basis
property. must make the first quarterly estimated income tax payment
within four (4) months after the beginning of each fiscal year
Line 2. Enter in column 1 the total compensation paid to all or short period. For example, if a fiscal year begins on April
employees during the year, and in column 2 show the amount of 1st, the first quarterly payment is due on or before July 31st
compensation paid to employees for work or services performed of the tax year. The remaining installments must be paid on
within the City of Grand Rapids during the year. or before the last day of the 6th, 9th and 13th months after the

Line 3. Enter in column 1 the total gross revenue from all sales or beginning of the tax year.
services rendered during the year, and in column 2 show the amount C. Filing and Payment: Corporate estimated tax payments
of revenue derived from sales made or services rendered in the City should be mailed to: Grand Rapids Income Tax Department,
of Grand Rapids during the year. A corporation must be “doing PO Box 109, Grand Rapids, MI 49501-0109. The estimated
business” outside of Grand Rapids to allocate net profit (or loss). tax may be paid in full by the due date of the first quarterly
installment.
Separate Accounting - The taxpayer may request, or the
administrator may require, use of the separate accounting method. ASSISTANCE

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 2020 INSTRUCTIONS FOR FILING FORM GR-1120, CORPORATION INCOME TAX RETURN 
                                                                   
For assistance find us online at  
www.grandrapidsmi.gov/Government/Departments/Income-Tax-
Department, e-mail questions to GR1120TAX@grcity.us, call (616) 
456-3415, option 5 for corporations,  or  visit the Grand  Rapids 
Income Tax Department at City Hall, 300 Monroe NW, Room 380, 
Grand Rapids, Michigan 49503. 
 
NOTICE 
These instructions are interpretations of the Grand Rapids Income 
Tax Ordinance. The Ordinance will  prevail  in  any  disagreement 
between the instructions and the Ordinance.  
                                             Revised: 09/12/2016 

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GR-1120 GRAND RAPIDS 2020 20MI-GRR-1120-1
CORPORATION INCOME TAX RETURN
For fiscal year or other taxable period beginning M M / D D / 2020 and ending M M / D D / Y Y Y Y
IDENTIFICATION AND INFORMATION
A1. Name of Corporation B1. Federal Employer Identification Number B3. Date incorporated

PLEASE A2. Number and Street B2. Where incorporated
TYPE B4. Principal business activity
OR
PRINT A3. Address 2 B5. Main address in Grand Rapids
NEATLY B6. Location of Grand Rapids records
A4. City, Town or Post Office A5. State A6. Zip Code B7. Person in charge of records
B8. Telephone number
C. Mark applicable boxes C1. Amended Return C1a. Is amended return based on a federal audit C1b. If yes, enter determination date
C2. Short Period Return C3. Initial Return C4. Final Return
D. Michigan resident agent: D1. Name: D2. Address:
E. Is this a consolidated return? E1. Yes E2. No If yes, complete Schedule I and attach the schedule to the return.
Was a consolidated return filed with the IRS E3. Yes E4. No
F1. Number of Grand Rapids locations included in return F2. Number of locations everywhere
F3. Complete Schedule L listing the full address of all locations in the city and attach the schedule to the return.
G. During the period of this return, was your federal tax liability for any other tax year changed by an audit by the federal government or the filing of an amended federal return?
G1. Yes G2. No G3. If yes, attach an explanation if an amended Grand Rapids return was not filed.
TAXABLE INCOME AND TAX COMPUTATION
1. Taxable income before net operating loss deduction and special deduction per U.S. Corporation Income Tax Return
XXX Form 1120, 1120-A or for Subchapter S corporations, taxable income per Form GR-1120, page 2, Schedule S.
XXX Attach a copy of federal Form 1120, 1120-A or 1120S, Schedule K and all schedules filed with the IRS. 1 .00
2. Enter items not deductible under Grand Rapids Income Tax Ordinance (From page 2, Schedule C, column 1, line 6) 2 .00
3. Total (Add lines 1 and 2) 3 .00
4. Enter items not taxable under Grand Rapids Income Tax Ordinance (From page 2, Schedule C, column 2, line 13) 4 .00
5. Total (Line 3 less line 4) 5 .00
6. Allocation percentage from page 2, Schedule D, line 5 (If all business was conducted in Grand Rapids, enter 100% and do not fill in Sch. D) 6 %
7. Total allocated income (Multiply line 5 by percentage on line 6) 7 .00
8. Renaissance Zone and Tool and Die Recovery Zone Deduction (Attach Schedule RZ or Schedule TD) 8 .00
9. Net income (Line 7 less line 8) 9 .00
10. Adjustments (From page 2, Schedule G, line 4) (NOL carryover, capital loss carryover and/or allocated partnership income) 10 .00
11. Total income subject to tax (Combine line 9 and line 10) 11 .00
12. City of Grand Rapids income tax (Multiply line 11 by 1.5%) 12 .00
TAX PAYMENTS AND CREDITS
13. Tax 13a. Credit forward .00 13b. Estimated payments .00 ▼ Total of lines 13 a, b c and d ▼
XXXpaid Total taxXx
13c. Extension payment .00 13d. Tax paid by partnership .00 paid 13eX .00
OVERPAYMENT OR BALANCE DUE
14. If the tax due (Line 12) is larger than tax payments (Line 13e), enter balance due
BALANCE DUE Enclose check or money order payable to the City of {CN}.
To pay with an electronic funds withdrawal mark Pay tax due box on line 19b and complete line 19c , d & e. 14 .00
OVERPAYMENT 15. If payments (line 13e) are larger than tax due (line 12), enter overpayment and complete lines 16 through 19 15 .00
CREDIT FORWARD16. Overpayment from line 14 to be applied to 2021 estimated tax 16 .00
17. Amount of Donation 1 Donation 2 Donation 3 ▼ Total of lines 17 a, b and c ▼
DONATION overpayment
donated 17a .00 17b .00 17c .00 17d .00
REFUND 18. Overpayment refund. (Line 15 less lines 16 and 17d) To receive a direct deposit refund mark box 19a. 18 .00
19. Direct deposit refund or direct 19a Refund 19c Routing number
ELECTRONIC withdrawal payment (Mark (X) 19b (Direct Deposit) 19d Account number
(direct withdrawal)
REFUND OR appropriate box 19a or 19b and Pay tax due
PAYMENT DATA complete lines 19c, 19d and 19e) 19e Account Type: 19e1. Checking 19e2. Savings
DISCLOSURE 20. May the Income Tax Office discuss this return with the preparer shown below? (See Instructions) 20a. Yes 20b. No
I declare that I have examined this return (including accompanying schedules) and to the best of my knowledge and belief, it is true, correct and complete.
If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has any knowledge.
21a. Date signed 21b. Signature of corporate officer 21c. Title of corporate officer 21d. Phone number
( ) -
22a. Signature of preparer 22c. Firm name 22g. Date prepared
22d. Address 1
(include suite #)
22b. Printed name of preparer 22e. Address 2 22h. Preparer's phone number
22f. City, state -
& zip code ( )
Return is due April 30, 2021 or the last day of the fourth month after the close of tax year. 23. NACTP software number
Revised 10/29/2015
Mail to: Grand Rapids Income Tax, PO Box 109, Grand Rapids, MI 49501-0109

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Name as shown on page 1 Federal Employer Identification Number
20MI-GRR-1120-2

SCHEDULE S ‒ SUBCHAPTER S CORPORATION INCOME
Schedule F is used by Subchapter S corporations to reconcile the amount reported on line 1, page 1, GR-1120, with federal Form 1120S and Schedule K of federal 1120S.
Attach federal Form 1120S and Schedule K of federal 1120S.
1. Ordinary income (loss) from trade or business (Per federal 1120S) 1. .00
2. Income (loss) per Schedule K, federal 1120S, lines 2 thru 10 (including allocated gain from sale of Sec 179 Assets reported on a Sch K-1, Box 2. .00
3. Total income (loss) (Add lines 1 and 2) 3. .00
4. Deductions per Schedule K, federal 1120S 4. .00
5. Taxable income before net operating loss deduction and special deductions (Subtract line 4 from line 3; enter here and on page 1, line 1) 5. .00

SCHEDULE C ‒ ADJUSTMENTS PRIOR TO APPORTIONMENT
Schedule C is used to adjust the income reported on page 1, line 1, to give effect to the requirements of the Grand Rapids Income Tax Ordinance. The period of time used to compute
items for Schedule C must be the same as the period of time used to report income on page 1, line 1. Schedule C entries are allowed only to the extent directly related to net income
as shown on page 1, line 1.
Column 1 Column 2
Add ‒ Items Not Deductible Deduct ‒ Items Not Taxable, Adjustments and Allowable Deductions
1. All expenses (including interest) incurred in 7. Interest from U.S. obligations and from United
connection with derivation of income not States governmental units
subject to city income tax (do not include .00
nonbusiness expenses reported on line 5b.) .00 8. Dividends received deduction .00
2. {CN} income tax paid or accrued .00 9. Dividend gross up of foreign taxes .00
3. Nondeductible portion of loss, from sale or 10. Foreign tax deduction .00
exchange of property acquired prior to .00 11. Nontaxable portion of gain from sale or exchange
effective date of ordinance
4. Reserved .00 of property acquired prior to effective date of .00
ordinance
5. Other (Identify & list amount or submit sch.) 12. Other (Identify & list amount or submit schedule)
a. Partnership loss included in corporation's a. Partnership income included in corporation's
income reported on page 1, line 1 income reported on page 1, line 1
.00 .00
b .00 b. Wages taken as a credit for IRS tax purposes .00
c. c.
.00 .00
6. Total additions (Add lines 1 through 5d; 13. Total deductions (Add lines 7 through 12d; enter
enter here and on page 1, line 2) here and on page 1, line 4)
.00 .00

SCHEDULE D ‒ BUSINESS INCOME APPORTIONMENT
Column 1 Column 2 Column 3
Located Everywhere Located in [City name]
Percentage
1. a. Average net book value of real and tangible personal property 1a. (Column 2 divided by column 1)
b. Gross annual rent paid for real property only, multiplied by 8 1b.
c. Totals (Add lines 1a and 1b) 1c. %
2. Total wages, salaries, commissions and other 2.
X compensation of all employees %
3. Gross receipts from sales made or services rendered 3. %
4. Total percentages (Add the three percentages computed in column 3, lines 1c, 2 and 3) 4. %
5. Business apportionment percentage (Line 4 divided by number of factors, usually 3; enter here and on page 1, line 6) 5. %
In determining the business apportionment percentage (Line 5), a factor shall be excluded from the computation
only when such factor does not exist anywhere insofar as the taxpayer's business operation is concerned.
In such cases, the sum of the remaining percentages shall be divided by the number of factors actually used.
6. In the case of a taxpayer authorized by the Income Tax Administrator to use one of the special formulas, attach an explanation and use the lines provided below:
6a. Numerator 6c. Percentage (Divide line 6a by 6b; enter here and on pg. 1, ln. 6) %
6b. Denominator 6d. Date of Administrator's approval letter

SCHEDULE G ‒ SUMMARY OF ADJUSTMENTS AFTER APPORTIONMENT
1. Allocated partnership income (Enter income as a positive and losses as a negative) (From Schedule G, line 1, Explanation, column 4, line 7) 1. .00
2. Allocated capital loss carryover (Enter as a negative amount) (From Schedule G, line 2, Explanation, column 5, line 8) 2. .00
3. Allocated net operating loss deduction (Enter as a negative amount) (From Schedule G, line 3, Explanation, column 5, line 8) 3. .00
4. Total adjustments (Add lines 1 through 4; enter here and on page 1, line 10) 4. .00
Revised 10/29/2015

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Name of corporation                                                  Corporation's FEIN
                                                                                                   2020 Form GR-1120, Schedule S1

SCHEDULE S1 - S CORPORATION SHAREHOLDER'S INFORMATION                                                                                                                      Revised 09/01/2015
S                                                              NAME AND ADDRESS OF ALL SHAREHOLDERS
H
A N Enter data for each shareholder. If a shareholder is an individual and a part-year resident, report the resident and nonresident portions on separate shareholder lines. Enter in the 
R U shareholder tax ID, name and address as follows: a) tax ID; b) name; c) street number, street name and apartment or suite number; d) city; e) state; and f) zip code.  
E M
H B If stock of the corporation is held by a nominee, guardian, custodian, or an agent, enter the name, address, and tax identification number of the person for whom the stock is held. If a 
O E
L R single member limited liability company (LLC) owns stock in the corporation, and the LLC is treated as a disregarded entity for federal income tax purposes, enter the owner's name and 
D   address and the owner's tax identification number. (This is the same information entered on federal Schedule K-1 (Form 1120-S), Part II, items D and E.)
E
R   Enter shareholder's tax ID, name and address as per example below
 
    a Shareholder's Tax ID b Shareholder's name
 0
    c Street number, street name and apartment or suite number                         d City                                                               e State f      Zip code
    a                      b
 1  c                                                                                  d                                                                    e       f
    a                      b
 2  c                                                                                  d                                                                    e       f
    a                      b
 3  c                                                                                  d                                                                    e       f
    a                      b
 4  c                                                                                  d                                                                    e       f
    a                      b
 5  c                                                                                  d                                                                    e       f
    a                      b
 6  c                                                                                  d                                                                    e       f
    a                      b
 7  c                                                                                  d                                                                    e       f
    a                      b
 8  c                                                                                  d                                                                    e       f
    a                      b
 9  c                                                                                  d                                                                    e       f
    a                      b
10  c                                                                                  d                                                                    e       f
    a                      b
11  c                                                                                  d                                                                    e       f
    a                      b
12  c                                                                                  d                                                                    e       f
    a                      b
13  c                                                                                  d                                                                    e       f
    a                      b
14  c                                                                                  d                                                                    e       f
    a                      b
15  c                                                                                  d                                                                    e       f

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Name of corporation                                                                   Corporation's FEIN
                                                                                                                          2020 Form GR-1120, Schedule S2

SCHEDULE S2 - S CORPORATION SHAREHOLDER'S  INCOME AND TAX PAID                                                                                                                           Revised 10/21/2014
    COLUMN 1           COLUMN 2                          COLUMN 3                     COLUMN 4              COLUMN 5      COLUMN 6                              COLUMN 7                 COLUMN 8
S   SHAREHOLDER'S TAX  SHAREHOLDER'S NAME                               SHAREHOLDER'S ENTER RESIDENCE       ENTER EACH    SHAREHOLDER'S SHARE           SHAREHOLDER'S SHARE             SHAREHOLDER'S  
H   IDENTIFICATION     (Truncate to first 18 characters) ENTITY                       STATUS OF             SHAREHOLDER'S OF PASS THROUGH                                        OF S-CORPORATION                SHARE OF INCOME 
    NUMBER                                               CLASSIFICATION                          INDIVIDUAL OWNERSHIP     S-CORPORATION                         GRAND RAPIDS                  TAX PAID BY THE                   
A N                                                      (I = INDIVIDUAL,         SHAREHOLDERS              PERCENTAGE    FEDERAL INCOME                        TAXABLE INCOME               S-CORPORATION    
R U                                                      E = ESTATE,            (R = RESIDENT,                            (Column 5 times                       (Column 5 times                       TO CITY              (Enter 
E M                                                      EO = EXEMPT                  N = NON-RESIDENT,                   Form GR-1120, line 1)                  Form GR-1120, line 11)  city's name   and corp. 
H B                                                      ORGANIZATION,                PR = PART-YEAR,                                                                                    tax rate; Column 7 
O E                                                      ESBT = ELECTING  RESIDENT PORTION,                                                                                              times the city's tax rate)
L R                                                      SMALL BUSINESS               PN = PART-YEAR, 
D                                                        TRUST,                        NONRESIDENT 
E                                                        T = TRUST)                   PORTION).
R                                                                                                                                                                                        Grand Rapids
 
                                                                                                                                                                                                                 1.50%
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Name of corporation                                                      Corporation's FEIN
                                                                                                                                                    2020 Form GR-1120, Schedule S3

SCHEDULE S3 - S CORPORATION SHAREHOLDER'S SHARE OF TAX PAID TO ANOTHER CITY                                                                                                                      Revised 10/21/2014
    COLUMN 1              COLUMN 2                                       COLUMN 3                       COLUMN 4              COLUMN 5              COLUMN 6               COLUMN 7              COLUMN 8
S   SHAREHOLDER'S TAX     SHAREHOLDER'S NAME                                             SHAREHOLDER'S  SHAREHOLDER'S         SHAREHOLDER'S         SHAREHOLDER'S         SHAREHOLDER'S         SHAREHOLDER'S  
H   IDENTIFICATION NUMBER (Truncate to first 18 characters)              SHARE OF                       SHARE OF              SHARE OF              SHARE OF               SHARE OF              SHARE OF          
                                                                         INCOME TAX                     INCOME TAX            INCOME TAX             INCOME TAX            INCOME TAX            INCOME TAX            
A N                                                                      PAID BY THE                PAID BY THE                PAID BY THE                PAID BY THE                PAID BY THE                PAID BY THE                
R U                                                                      S-CORPORATION        S-CORPORATION        S-CORPORATION        S-CORPORATION        S-CORPORATION        S-CORPORATION        
E M                                                                      TO ANOTHER                     TO ANOTHER            TO ANOTHER            TO ANOTHER             TO ANOTHER            TO ANOTHER 
H B                                                                      MICHIGAN CITY                  MICHIGAN CITY         MICHIGAN CITY         MICHIGAN CITY          MICHIGAN CITY         MICHIGAN CITY      
O E                                                                      (Enter other city's            (Enter other city's   (Enter other city's   (Enter other city's    (Enter other city's   (Enter other city's 
L R                                                                      name and their                 name and their        name and their        name and their         name and their        name and their 
D                                                                        corporation tax rate)          corporation tax rate) corporation tax rate) corporation tax rate) corporation tax rate) corporation tax rate)
E
R                         Enter other city's name here >>>
 
                          Enter other city's corporationtax rate here >>>
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