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The Withholding Tax Guide contains instructions for withholding the Walker income tax from employees’ pay. It includes withholding tables at 1% (resident rate) and 1/2% (non-resident rate). The personal exemption rate for individuals subject to the Walker income tax is $600 per exemption. View the Withholding Tax Guide (PDF).
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View the Walker Street Directory for resident addresses (PDF).
Every resident or part-year resident of Walker, including renters, who had taxable income in a tax year must file a return by April 30 of the following tax year. See Taxable Income-Residents paragraph below.
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:
Walker residents are required to report the same kinds of taxable income on their city return as they report on their federal return, with the following exceptions:
If you are a shareholder in a corporation that has elected to file under Subchapter S of the Internal Revenue Code, you are not required to report any distributed income from Federal Schedule K-1 lines 1 through 11, nor may you deduct your share of any loss or other deductions distributed by the corporation. Distributions from an S corporation are taxable as if paid by a regular corporation as dividends.
Every nonresident who had income subject to Walker City income tax in a tax year must file a return by April 30 of the following tax year. See Taxable Income-Non-Residents paragraph below.
The following income is subject to tax:
If you expect that your Walker income not subject to withholding will be more than $10,000 for a resident after deductions or $20,000 for a non-resident after deductions ($100 in tax) in any calendar year, you must file quarterly estimated tax payments using form W-1040ES. For the tax year 2020, payments are due at the end of April, June, and September of 2020, and January of 2021. View the W-1040ES forms for the tax year 2020 (PDF).
Failure to file form W-1040ES and make the required payments will result in the assessment of penalty and interest for the late payment of tax. To avoid penalty and interest charges, you must pay in through withholdings and/or quarterly estimated payments at least 70% of your current year or prior year liability, whichever is lower.
If at any time during the year your income increases to such a level that one hundred dollars tax or more will be due at the end of the year, form W-1040ES must be filed with the appropriate payment. Please contact the Income Tax Department at 616-791-6880 if you need help calculating safe estimates.
If you lived in Walker for part of the year and did not work in Walker as a non-resident, you need to file a Walker resident return (Form W-1040R). Report on this form only your taxable income while a resident, regardless of the source of the income. Check the part-year resident box under the name and address block on the form and fill in your dates of residency.
We would be happy to prepare your Walker return free of charge. Call 616-791-6880 for an appointment. You will need to bring your completed federal return, W-2, and 1099 forms.
All Walker addresses have a Grand Rapids mailing address. Don't rely on your mailing address to determine if you are a resident of Walker. View the Walker Street Directory (PDF).
By law, we charge both penalty and interest on the unpaid balance of tax. The penalty is calculated at the rate of 1% per month up to a maximum of 25%.
The interest rate is set by the State of Michigan and changes every six months. It is currently 5.63% per year. It is calculated on a daily basis, which is 0.0001538.
View a pensions and retirement benefits document (PDF) containing the pension and retirement benefit taxability rules.
The City of Walker Employer's Withholding Tax Forms and Instructions booklet are no longer mailed. Forms must be printed from our employer withholding tool page.
Follow the directions to fill out and print forms. If you have any questions concerning the forms, contact Nancy at phone number 616-791-6869, by fax at 616-791-6808, or by email.
Download The Walker IRA Deduction spreadsheet (XLS) that will help with this calculation.
All Walker individual, corporate, partnership, and employer withholding income tax returns should be mailed to:
City of WalkerIncome Tax DepartmentP.O. Box 153Grand Rapids, MI 49501-0153
You may be able to allocate wages for work performed remotely outside of Walker for your Walker employer.
The W-COV form will help you calculate what dates may be excluded from Walker tax. You may allocate wages for days on which you worked remotely outside of Walker for hours approximating your regular shift. You may not allocate wages for vacation days, holidays, days for which you collected unemployment, and days on which you were not in Walker but only answered occasional work-related emails and phone calls. Unemployment compensation is not taxable to Walker. Examples of wage allocation for the W-COV can be found here.
You must attach the following three items to your 2021 W-1040NR (Walker non-resident return) if you are allocating wages for COVID-related work from home:
You may allocate wages for days on which you worked remotely outside of Walker for hours approximating your regular shift. You may not allocate wages for vacation days, holidays, days for which you collected unemployment, and days on which you were not in Walker but only answered occasional work-related emails and phone calls. To exclude these days from the calculation of Walker tax, you must keep a record regardless of whether you are paid on a salaried or hourly basis. You can use the work log here to keep track of days worked in Walker and days worked by remote.
You must attach the following two items to your 2022 W-1040NR (Walker non-resident return) if you are allocating wages for remote work:
Form W-COV/CF-COV is no longer used beginning in tax year 2022.
If you anticipate working by remote in 2023, an editable work log can be found here to keep track of days in and out of Walker.