What deductions are allowable when filing the City of Grand Rapids Individual Income Tax Return (GR-1040)?
The following expenses incurred as an employee are allowable subtractions. A portion of expenses is allowable to nonresidents to the extent they apply to income taxed by Grand Rapids. • Travel, Meals and lodging while away from home. • Expenses as an outside salesperson that works away from his/her employer’s place of business (does not include driver/salesperson whose primary duty is service and delivery). • Transportation (but not transportation to and from work). • Expenses reimbursed under an expense account or other arrangement with your employer, if the reimbursement was included in gross income. Other allowable deductions include: • Alimony paid, to the extent deductible under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of Grand Rapids income to total income. Child support is not deductible. • Individual Retirement Account deduction to the extent allowed under the Internal Revenue Code. Nonresidents must prorate the deduction based upo
