Per the City of Grand Rapids Treasury Department, the following persons must file a Grand Rapids city tax return:
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, 2009:
If you are a single person or married filing separately and your income is greater than $600, you must file a return.
If you are married, filing jointly with your spouse and your income is greater than $1,200, you must file a return.
If you are a single person and are age 65 or older and your income is greater than $1,200, you must file a return.
If you are married filing jointly with your spouse and both you and your spouse are age 65 or older and your income is greater than $2,400, you must file a return.
Source:
http://grcity.us/treasury/Income-Tax/Pages/FAQ.aspx
