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 of Grand Rapids.
July 1, 2010 - Present Individual Tax Rate
Prior to July 1, 2010 Individual Tax Rate
For more information, you can use this Withholding Tax Table(PDF, 227KB). It is a useful tool in determining the amount you should withhold.
Monthly Withholding Exceeding $100
Payments Due Monthly
Payments are due monthly if your total monthly withholding exceeds $100.
Monthly Withholding Below $100
Payments Due Quarterly
If your total monthly withholding is below $100, your payments will be due quarterly.
Payment Due Dates
All withholding tax payments are due on the last day of the month after the reporting period.
2020 W-3(PDF, 64KB)
2019 W-3(PDF, 64KB)
SS-4 Withholding Registration(PDF, 16KB)
IT-6 Notice of Change or Discontinuance(PDF, 20KB)
GR-2678 Appointment of Agent(PDF, 19KB)
GR-8655 Reporting Agent Authorization(PDF, 20KB)
Electronic Media(PDF, 70KB)
2018 W-3(PDF, 161KB)
2017 W-3(PDF, 42KB)
2016 W-3(PDF, 18KB)
W-4 Withholding Compliance(PDF, 16KB)
Withholding Abbreviations(PDF, 7KB)
Power of Attorney(PDF, 32KB)
You can use a third-party site to pay your withholding or to download your customized withholding booklet.
File and Pay
If you would rather not use the third-party system, call us to get your customized booklet. Our number is 616-456-3415.
Mail Your Return
You can mail your forms and payment to:
Grand Rapids City Income Tax
PO Box 347
Grand Rapids, MI 49501
Drop Off Your Return
If you’d like to drop off your return, come to our office in City Hall.
City Hall, Third Floor
Income Tax Department
300 Monroe Ave NW
Grand Rapids, MI 49503
Still have questions? We know this can be a complicated process, and we're happy to help.
Email your questions to firstname.lastname@example.org.