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RETURN TO:

INCOME TAX DIVISION 
PO BOX 515
EATON RAPIDS, MI 4         8827-0515

                                                  MAIL TO:

                                   CITY OF GRAYLING

                            EMPLOYER’S WITHHOLDING TAX
                                   FORMS AND INSTRUCTIONS

Dear Employer,

This booklet contains all necessary forms for reporting and remitting 
City of Grayling Income Tax withheld during calendar year 20 .23

WHO IS REQUIRED TO WITHHOLD?
Every employer who:
        1. Has a location in the City of Grayling, or
        2. Is doing business in the City of Grayling

WITHHOLDING RATES:
There are two withholding rates:                                           POINTS OF CONTACT:
        1. One percent (1% or .01); and                                    We encourage comments and questions 
        2. One-half of one percent (.5% or .005).                          The Income Tax Department numbers 
Use the 1% rate for:                                                       are:
        1. Residents of the City of Grayling working in Grayling and       Phone: (989) 348-7750 
        2. Residents of the City of Grayling working outside of Grayling
                                                                           Fax: (517)441 9719-
           who are not subject to withholding for the city where they work.
                                                                           web: www.cityofgrayling.org
Use the 1/2% rate for:
        1. Nonresidents working in the City of Grayling.                   email: graylingtax@issi-central.com



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                             CITY OF GRAYLING
                             Income Tax Department
           INSTRUCTIONS FOR EMPLOYER'S RETURN 
                       OF INCOME TAX WITHHELD
                                  FORM GR-941

A. REGULAR RETURNS
   1. Quarterly returns are required to be filed on Form GR-941. Remittance in full should be made
      payable to City of Grayling. Mail Form GR-941 and remittance to City of Grayling
      Income Tax Division, PO Box 515,Eaton Rapids ,  MI 4  8827-0515. Quarterly returns and
      payments are due on the last day of the month following theend of the quarter.
   2. Monthly reporting is optional. Upon request GR-941 forms will be provided.
   3. If no taxes were withheld, the quarterly or monthly Form GR-941 must be filed showing zero
      tax withheld.
   4. If the payment of wages hasbeen temporarily discontinued for any reason, such as
      seasonal nature of the business, the employer must continue to file returns.

B. INITIAL RETURNS
   1. Registration forms may be retrieved online at our website:
      www.cityofgrayling.org
   2. If you have applied for, but not yet received an FEIN, write "FEIN Pending" in place of
      the FEIN. Notify the Income Tax Department as soon as you receive your FEIN.
   3. If the business has been sold or transferred during the middle of a reporting period, both
      the old and new employer must file a return for the period. Neither should report tax withheld
      by the other.

C. FINAL RETURNS - NOTICE OF CHANGE OR DISCONTINUANCE
   1. If no wagesare expected to be paid in the future, complete and file a Notice of Change or
      Discontinuance Form.
   2. If the business has been sold or transferred, provide the name of the new owner or
      owners, the date transferred and their FEIN on the Notice of Change or Discontinuance.
   3. Provide the name and address of the person who will have custody of the books and
      records of the discontinued business on the Notice of Change or Discontinuance.
   4. When discontinuing business, Employer's Annual Reconciliation of Income Tax Withheld
      Form GRW-3 must be filed by the due date for the final Form GR-941.    A copy     of Withholding Tax
      Statement and W2's for each employee from whom City of Grayling income      tax was
      withheld during the current year must be filed with the Form GRW-3.

D. ALL EMPLOYERS
   1. If you do not have the necessary forms for filing, contact the Income Tax Division at (989)
      348-7750, e-mail:  graylingtax@issi-central.com , or visit online at www.cityofgrayling.org
      under income tax forms.
   2. Form GR-941 provides a space for adjustment to correct mistakes made on prior returns from
      the current calendar year. When an adjustment is reported it must be accompanied by a state-
      ment explaining the adjustment.



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                         CITY OF GRAYLING INCOME TAX DEPARTMENT
   INSTRUCTION FOR EMPLOYER’S RECONCILIATION OF GRAYLING INCOME TAX WITHHELD
                                                                                    FORM GRW-3
                         DUE ON OR BEFORE FEBRUARY 28

                                     INSTRUCTIONS FOR GRW-3

1. This form must be accompanied by a Form GRW-2 or W-2 for each employee (A) from whom Grayling income tax has been withheld
   during the year or (B) who had taxable Grayling income during the year (even though no income tax was withheld).

2. If an employer’s total payroll consists of a number of separate units or establishment, the Forms GRW-2 or W-2 may be assembled
   accordingly and a separate list or tape submitted for each unity. In such case, a summary list or tape should be submitted, the total
   of which will agree with the corresponding entry to made on Form GRW-3

3. Where the number of Forms GRW-2 or W-2 is large, they may be forwarded in packages of convenient size. When this is done,
   the package should be identified with the name of the employer and consecutively numbered, and Form GRW-3 should be placed
   in Package No.1 The number of packages should be indicated immediately after the employer’s name on Form GRW-3. All forms
   and packages sent by mail are required by postal regulations to be sent by first class mail.

                                                                                    Cut at Line
                                                                             
                         CITY OF GRAYLING - ADMINISTRATOR - INCOME TAX DIVISION
   GRW-3                             Reconciliation of Grayling Income Tax Withheld
                         1. TOTAL GRAYLING TAX WITHHELD DURING YEAR AS SHOWN ON FORMS GRW-2 OR W-2 ENCLOSED (A)                                      $
   DO NOT STAPLE
                         2. TOTAL NUMBER OF WITHHOLDING TAX STATEMENTS (FORMS GR-2 OR W-2) TRANSMITTED HEREWITH
                         3. TOTAL GRAYLING TAX WITHHELD AS SHOWN ON FORMS GR-941                                                      QUARTER ENDED  $
                                                                                                                                      MARCH 31
                         (Use other side if forms GR-941 were filed monthly)                                                          QUARTER ENDED
                                                                                                                                           JUNE 30
                         THE NAME, ADDRESS  AND IDENTIFICATION NUMBER ON THIS FORM MUST BE THE SAME                                   QUARTER ENDED
                         AS USED ON FORMS GR-941 AND GRW-2 OR W-2 IF NOT CORRECT, PLEASE CORRECT                                      SEPTEMBER 30
                                                                                                                                      QUARTER ENDED                           DUE ON
                                                                                                                                      DECEMBER 31                             OR BEFORE
                                                                                                                                      TOTAL (8)      $                        FEB. 28

                                                                                                                                      EMPLOYER IDENTIFICATION NUMBER
                                                                                                                                      NOTE:
                                                                                                                                      ANY DIFFERENCE BETWEEN THE AMOUNTS
                                                                                                                                      SHOWN ON LINES (A) AND (B) ABOVE MUST BE
                                                                                                                                      FULLY EXPLAINED IN AN ATTACHED STMT
                         Mail this form together with Forms GRW-2 or W-2 and Adding-Machine Tape or Accounting Machine Listing, show- FOR CITY       GRW-2
                         ing the total income Tax withheld on Forms GRW-2 or W-2 to:
                         CITY OF GRAYLING INCOME TAX DIVISION                                                                         USE ONLY
                         PO BOX 515, EATON RAPIDS                                   , MI 48827-0515                                   COMPARED       GR-941
   IDENTIFICATION NUMBER             REFERENCE NO.                                        AMOUNT - LINE A YEAR                        TOTAL - LINE 2                          NAME
         1-12                              30-36                                                    38-46 48-49                            52-56                              73-80

                                                                                    Cut at Line
                                                                             
                         CITY OF GRAYLING - ADMINISTRATOR - INCOME TAX DIVISION
   GRW-3                             Reconciliation of Grayling Income Tax Withheld
                         1. TOTAL GRAYLING TAX WITHHELD DURING YEAR AS SHOWN ON FORMS GRW-2 OR W-2 ENCLOSED (A)                                      $
   DO NOT STAPLE
                         2. TOTAL NUMBER OF WITHHOLDING TAX STATEMENTS (FORMS GR-2 OR W-2) TRANSMITTED HEREWITH
                         3. TOTAL GRAYLING TAX WITHHELD AS SHOWN ON FORMS GR-941                                                      QUARTER ENDED  $
                                                                                                                                      MARCH 31
                         (Use other side if forms GR-941 were filed monthly)                                                          QUARTER ENDED
                                                                                                                                           JUNE 30
                         THE NAME, ADDRESS  AND IDENTIFICATION NUMBER ON THIS FORM MUST BE THE SAME                                   QUARTER ENDED
                         AS USED ON FORMS GR-941 AND GRW-2 OR W-2 IF NOT CORRECT, PLEASE CORRECT                                      SEPTEMBER 30
                                                                                                                                      QUARTER ENDED                           DUE ON
                                                                                                                                      DECEMBER 31                             OR BEFORE
                                                                                                                                      TOTAL (8)      $                        FEB. 28

                                                                                                                                      EMPLOYER IDENTIFICATION NUMBER
                                                                                                                                      NOTE:
                                                                                                                                      ANY DIFFERENCE BETWEEN THE AMOUNTS
                                                                                                                                      SHOWN ON LINES (A) AND (B) ABOVE MUST BE
                         Employer’s Copy                                                                                              FULLY EXPLAINED IN AN ATTACHED STMT
                         Mail this form together with Forms GRW-2 or W-2 and Adding-Machine Tape or Accounting Machine Listing, show- FOR CITY       GRW-2
                         ing the total income Tax withheld on Forms GRW-2 or W-2 to:
                         CITY OF GRAYLING INCOME TAX DIvISION                                                                         USE ONLY
                         PO BOX 515, EATON RAPIDS                                   , MI 48827-0515                                   COMPARED       GR-941
   IDENTIFICATION NUMBER             REFERENCE NO.                                        AMOUNT - LINE A YEAR                        TOTAL - LINE 2                          NAME
         1-12                              30-36                                                    38-46 48-49                            52-56                              73-80



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TAX WITHHELD AS SHOWN ON FORMS GR-941
JANUARY  $
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOvEMBER
DECEMBER
TOTAL
ENTER TOTAL ON LINE (B) ON OTHER SIDE

TAX WITHHELD AS SHOWN ON FORMS GR-941
JANUARY  $
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOvEMBER
DECEMBER
TOTAL
ENTER TOTAL ON LINE (B) ON OTHER SIDE



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                              CITY OF GRAYLING - ADMINISTRATOR - INCOME TAX DIVISION
GRW-3                                       Reconciliation of Grayling Income Tax Withheld
                      1. TOTAL GRAYLING TAX WITHHELD DURING YEAR AS SHOWN ON FORMS GRW-2 OR W-2 ENCLOSED (A)                                       $
DO NOT STAPLE
                      2. TOTAL NUMBER OF WITHHOLDING TAX STATEMENTS (FORMS GR-2 OR W-2) TRANSMITTED HEREWITH
                      3. TOTAL GRAYLING TAX WITHHELD AS SHOWN ON FORMS GR-941                                                       QUARTER ENDED  $
                                                                                                                                    MARCH 31
                      (Use other side if forms GR-941 were filed monthly)                                                           QUARTER ENDED
                                                                                                                                    JUNE 30
                      THE NAME, ADDRESS  AND IDENTIFICATION NUMBER ON THIS FORM MUST BE THE SAME                                    QUARTER ENDED
                      AS USED ON FORMS GR-941 AND GRW-2 OR W-2 IF NOT CORRECT, PLEASE CORRECT                                       SEPTEMBER 30
                                                                                                                                    QUARTER ENDED                       DUE ON
                                                                                                                                    DECEMBER 31                         OR BEFORE
                                                                                                                                    TOTAL (8)      $                    FEB. 28

                                                                                                                                    EMPLOYER IDENTIFICATION NUMBER
                                                                                                                       NOTE:
                                                                                                                       ANY DIFFERENCE BETWEEN THE AMOUNTS
                                                                                                                       SHOWN ON LINES (A) AND (B) ABOVE MUST BE
                      Employer’s Copy                                                                                  FULLY EXPLAINED IN AN ATTACHED STMT
                      Mail this form together  with Forms GRW-2 or W-2 and Adding-Machine Tape or Accounting Machine Listing, show- FOR CITY       GRW-2
                      ing the  total income Tax withheld on Forms GRW-2 or W-2 to:
                            CITY OF GRAYLING INCOME TAX DIvISION                                                       USE ONLY
                            PO BOX 515, EATON RAPIDS                              , MI 48827-0515                      COMPARED                    GR-941
IDENTIFICATION NUMBER                       REFERENCE NO.                               AMOUNT - LINE A    YEAR                     TOTAL - LINE 2                                    NAME
      1-12                                         30-36                                          38-46    48-49                    52-56                                              73-80

                                                                                        Cut at Line
                                                                          

                      CITY OF GRAYLING INCOME TAX DEPARTMENT
GR-941                EMPLOYERS RETURN OF INCOME TAX WITHHELD                                                                                            GR-941
1. EMPLOYER I.D. NO.  2. RETURN PERIOD                                                  3. DUE DATE (DUE ON OR BEFORE)                             1. EMPLOYER I.D. NO.
                           2nd qUARTER                                                            JULY 31st
4. EMPLOYER NAME & ADDRESS                                                                                                                         6.  TAX WITHHELD

                                                                                                                                                   7. ADJUSTMENTS

                                                                                                                                                   8. TOTAL TAX (Total of boxes 6 & 7)

                                                                                                                                                   9. PENALTY & INTEREST
5. SIGNATURE OF AUTHORIZED AGENT & PHONE #
                                                                                                                                                   10. TOTAL DUE (Total of Boxes 8 & 9)

                                                                                                                                                   YEAR                 MON/qTR
Instructions for completing Form GR-941 are on the inside back cover of the forms booklet.
Make remittance payable to: CITY OF GRAYLING                                                                                                                                           Q2
Mail remittance with return to: Income Tax Division, PO                            BOX 5 15 Eaton, Rapids   , MI 48827-0515

                                                                                        Cut at Line
                                                                          

                      CITY OF GRAYLING INCOME TAX DEPARTMENT
GR-941                EMPLOYERS RETURN OF INCOME TAX WITHHELD                                                                                            GR-941
1. EMPLOYER I.D. NO.  2. RETURN PERIOD                                                  3. DUE DATE (DUE ON OR BEFORE)                             1. EMPLOYER I.D. NO.
                            1  qUARTERst                                                          APRIL 30th
4. EMPLOYER NAME & ADDRESS                                                                                                                         6.  TAX WITHHELD

                                                                                                                                                   7. ADJUSTMENTS

                                                                                                                                                   8. TOTAL TAX (Total of boxes 6 & 7)

                                                                                                                                                   9. PENALTY & INTEREST
5. SIGNATURE OF AUTHORIZED AGENT & PHONE #
                                                                                                                                                   10. TOTAL DUE (Total of Boxes 8 & 9)

Instructions for completing Form GR-941 are on the inside back cover of the forms booklet.                                                         YEAR                 MON/qTR
Make remittance payable to: CITY OF GRAYLING                                                                                                                                          Q1
Mail remittance with return to: Income Tax Division, PO 515, Eaton Rapids                               , MI 48827-0515



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                                                                                                         4.                                                                       3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                2.                                                                                                 1.
                                                                                                                                                                                  Your current address:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            and answer applicable questions: Check reason for “Final Return” Taxes were withheld______________                                  Last pay period in which Grayling

                                                                                                         Other:               City                   Street______________________                       Moved out of City of Grayling City                                        Street______________________ Name______________________ Business Sold to: (Date)                             Wages will be paid starting                             wages.                                  Still operating  - Ceased paying                                  (Date)                                  Operations will be resumed on Business temporary discontinued discontinued                      Business permanently 
__________________________                           __________________________

                                                                                                                              ______________________                                                                                  ______________________
                                                                                                         ____________________                                                                                                                                                                                                                               ____________________                                                                                                                                                                                 ____________________

                                                                                                         4.                                                                       3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                2.                                                                                                                                  1.
                                                                                                                                                                                  Your current address:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            and answer applicable questions: Check reason for “Final Return” Taxes were withheld______________                                                                   Last pay period in which Grayling

                                                                                                         Other:               City                   Street______________________                       Moved out of City of Grayling                       City                  Street______________________ Name______________________ Business Sold to: (Date)                                                         Wages will be paid starting wages.                                                                   Still operating  - Ceased paying                     (Date)              Operations will be resumed on Business temporary discontinued discontinued                                           Business permanently 
__________________________                                                     __________________________

                                                                                                                              ______________________                                                                                                        ______________________
                                                                                                         ____________________                                                                                                                                                                                                                               ____________________                                                                                                                                                                                                     ____________________



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Notes:

                                                            Cut at Line
                                                   

                     CITY OF GRAYLING INCOME TAX DEPARTMENT
GR-941               EMPLOYERS RETURN OF INCOME TAX WITHHELD                                              GR-941
1. EMPLOYER I.D. NO. 2. RETURN PERIOD                        3. DUE DATE (DUE ON OR BEFORE)          1. EMPLOYER I.D. NO.
                           4  qUARTERth                            JANUARY 31st
4. EMPLOYER NAME & ADDRESS                                                                           6.  TAX WITHHELD

                                                                                                     7. ADJUSTMENTS

                                                                                                     8. TOTAL TAX (Total of boxes 6 & 7)

                                                                                                     9. PENALTY & INTEREST
5. SIGNATURE OF AUTHORIZED AGENT & PHONE #
                                                                                                     10. TOTAL DUE (Total of Boxes 8 & 9)

Instructions for completing Form GR-941 are on the inside back cover of the forms booklet.           YEAR                 MON/qTR
Make remittance payable to: CITY OF GRAYLING                                                                                             Q4
Mail remittance with return to: Income Tax Division, PO Box 15 5 Eaton, Rapids, MI 4        8827-0515

                                                        Cut at Line
                                                   

                     CITY OF GRAYLING INCOME TAX DEPARTMENT
GR-941               EMPLOYERS RETURN OF INCOME TAX WITHHELD                                              GR-941
1. EMPLOYER I.D. NO. 2. RETURN PERIOD                        3. DUE DATE (DUE ON OR BEFORE)          1. EMPLOYER I.D. NO.
                           3rd qUARTER                             OCTOBER 31st
4. EMPLOYER NAME & ADDRESS                                                                           6.  TAX WITHHELD

                                                                                                     7. ADJUSTMENTS

                                                                                                     8. TOTAL TAX (Total of boxes 6 & 7)

                                                                                                     9. PENALTY & INTEREST
5. SIGNATURE OF AUTHORIZED AGENT & PHONE #
                                                                                                     10. TOTAL DUE (Total of Boxes 8 & 9)

Instructions for completing Form GR-941 are on the inside back cover of the forms booklet.           YEAR                 MON/qTR
Make remittance payable to: CITY OF GRAYLING                                                                                             Q3
Mail remittance with return to: Income Tax Division, PO Box  155 Eaton, Rapids , MI 4       8827-0515



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                                                                               4.                                                                       3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                    2.                                                                                                 1.
                                                                                                                                                        Your current address:                                                                                                                                                                                                                                                                                                                                                                                                                and answer applicable questions: Check reason for “Final Return” Taxes were withheld______________                                  Last pay period in which Grayling

                                                                               Other:               City                   Street______________________                       Moved out of City of Grayling City                  Street______________________ Name______________________ Business Sold to: (Date)                             Wages will be paid starting wages.                                  Still operating  - Ceased paying (Date)              Operations will be resumed on Business temporary discontinued discontinued                      Business permanently 
__________________________                           __________________________

                                                                                                    ______________________                                                                                  ______________________
                                                                               ____________________                                                                                                                                                                                                         ____________________                                                                                                                    ____________________

                                                                               4.                                                                       3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                    2.                                                                                                 1.
                                                                                                                                                        Your current address:                                                                                                                                                                                                                                                                                                                                                                                                                and answer applicable questions: Check reason for “Final Return” Taxes were withheld______________                                  Last pay period in which Grayling

                                                                               Other:               City                   Street______________________                       Moved out of City of Grayling City                  Street______________________ Name______________________ Business Sold to: (Date)                             Wages will be paid starting wages.                                  Still operating  - Ceased paying (Date)              Operations will be resumed on Business temporary discontinued discontinued                      Business permanently 
__________________________                           __________________________

                                                                                                    ______________________                                                                                  ______________________
                                                                               ____________________                                                                                                                                                                                                         ____________________                                                                                                                    ____________________



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                                City of Grayling

                                        Income Tax Division

                  NOTICE OF CHANGE OR DISCONTINUANCE
ACCOUNT NUMBER (FEIN):                              CHANGE EFFECTIVE ON (DATE):

CURRENT LEGAL NAME:                                 CHANGE LEGAL NAME TO:

D.B.A.:                                             CHANGE D.B.A. TO:

CURRENT LEGAL BUSINESS ADDRESS:                     CHANGE LEGAL BUSINESS ADDRESS TO:

MAILING ADDRESS:                                    CHANGE MAILING ADDRESS TO:

EMAIL ADDRESS:                                      PHONE OR CELL #:

INSTRUCTIONS: Place and “X” in all boxes that apply. Complete all information for that change.
                      Write any comments or explanations on back of form.

1. The Internal Revenue Service has assigned us a federal identification number: __________________________

2. Our federal employer identification number is wrong. The correct number is:  ____________________________

3. We have incorporated. Our corporate name is:____________________________________________________

4. Our corporate federal employer identification number is: ____________________________________________

5. Discontinue our withholding tax registration:

                  We no longer have any business activity in the City of Grayling.

                  We closed our business
                  on:________________
                  We sold our entire business   TO: ____________________
                  on:________________           ________________________
                  We sold part of our business  ________________________
                  on:________________           Their FEIN is______________

6. Address and phone number where we may be reached following discontinuance of business:
      _________________________________________ ________________________________________________
      STREET                                   CITY                                                                     ZIP                    PHONE

7. Change of ownership. (Please explain on back)

8. Effective ___/____/______, we have changed our fiscal year ending from _________ to _________
                                                                                  MONTH MONTH
9. Other changes. (Please explain on back)

SIGNATURE OF PREPARER  PRINT NAME OF PREPARER       DATE PREPARED                       PREPARER’S PHONE #

                      MAIL THIS NOTICE AND ANY CORRESPONDENCE TO:
 CITY OF GRAYLING      INCOME TAX DIVISION, PO BOX 515, EATON RAPIDS                    , MI 48827-0515






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