Guía de Impuesto sobre la Renta de Retenedores

1. Overview

Need help finding out more about withholding city income taxes? This guide provides you with helpful information about withholding taxes. We guide you through determining if you need to withhhold.

2. Who needs to withhold

You will need to withhold if you are an employer who meets any of the following:

  • If you have a location in the city

  • If you are “doing business” in the city, even if you don't have a location in the city.

  • If you have locations both in and out of the city. In this case you'll need to withhold for those working and/or living in the city.

  • You have an employee who lives and works in the city, but is temporarily assigned to work outside of the city.

  • If your business is a nonprofit organization you’ll need to withhold, even if your business is exempt from income taxes.

What employees will I withhold from?

You will need to withhold from employees who live and or work in the City.

3. Rates

Effective July 1, 2010 the individual tax rate is 1.5% for residents and 0.75% for nonresidents.

Prior to July 1, 2010, the individual tax rate is 1.3% for residents and 0.65% for nonresidents

For more information, you can use this withholding tax table(PDF, 227KB).  It is a useful tool in determining the amount you should withhold.

4. Due Dates

Payments are due monthly if your total monthly withholding exceeds $100. Otherwise, your payments will be due quarterly.

All withholding tax payments are due on the last day of the month after the reporting period.

5. Filing and paying your withholding

We use a third party site for you to file and pay your withholding. 

File and Pay

Don’t prefer to do file online? That’s okay! You can print and mail the forms here.

Forms you may need:

Ready to mail your return?

You can mail your forms and payment to:

Grand Rapids City Income Tax

PO Box 347, Grand Rapids, MI 49501.

Still have questions? You can email any questions to grwhtax@grcity.us.  

If you’d like to come in person our address is:

City Hall

Income Tax Department

300 Monroe Ave NW

Third Floor

Grand Rapids, MI

49503