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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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