Who needs to file a City of Grand Rapids individual income tax return (GR-1040)?
• Every resident or part year resident of Grand Rapids who has taxable income in a tax year must file a return. • Every nonresident who has taxable income derived from working or from sources inside the city limits must file a return. Married persons may file either a joint return or separate returns. The following examples may be used to assist you in determining if a return is required: For tax years beginning after December 31, 2004: • Filing as a single person – if your income is greater than $750 you must file a return. • Married, filing jointly – if your income is greater than $1,500 you must file a return. • Filing as a single person and you are age 65 or older – if you income is greater than $1,500 you must file a return. • Married, filing jointly and both you and your spouse are age 65 or older – if your income is greater than $3,000 you must file a return. For tax years beginning after December 31, 2000 but before January 1, 2005: • Filing as a single person – if your income
