Who needs to file a Walker Resident income tax return?

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:

  • Filing as a single person-if your income is $600 or more you must file a return.
  • Married, filing jointly-if your income is $1,200 or more you must file a return.
  • Filing as a single person and you are age 65 or older-if your income is $1,200 or more you must file a return.
  • Married, filing jointly and both you and your spouse are age 65 or older-if your income is $2,400 or more you must file a return.

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:

  • Gifts, inheritances and bequests are not taxable income.
  • Pensions (including disability pensions), social security, annuities, IRA distributions after age 59 ½, and rollover of amounts from IRAs to ROTH IRAs are not taxable income.
  • Proceeds of insurance (except that payments from a health and accident policy paid for by your employer are taxable to the same extent as provided by the Internal Revenue Code).
  • Unemployment compensation and supplemental unemployment benefits are not taxable income.
  • Interest from obligations of the United States, the states, or subordinate units of government of the states, and gains or losses on the sales of obligations of the United States are not taxable income.
  • Military pay of members of the National Guard and the Armed Forces of the United States including Reserve pay is not taxable income.
  • Michigan State Lottery prizes won before January 1, 1988 are not taxable income. Michigan State Lottery prizes won after December 31, 1987 are taxable income.

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.

Show All Answers

1. Am I a Walker resident subject to the tax?
2. Who needs to file a Walker Resident income tax return?
3. Who needs to file a Walker Non-Resident income tax return?
4. My employer is not located in Walker and will not withhold Walker income tax. What do I need to do to avoid penalty and interest?
5. I only lived in Walker for part of the year--how do I file?
6. I am having trouble preparing my Walker return. How do I get help?
7. My mailing address is Grand Rapids. How do I know if I live in Walker?
8. I can’t pay my Walker income tax on time. What interest rate do you charge?
9. I received a distribution from a pension plan and/or an IRA that was reported to me on Form 1099-R. How do I know if it is taxable?
10. How do I obtain a Walker withholding booklet?
11. What are the withholding rates?
12. I made a deductible IRA contribution for federal purposes. How do I calculate my Walker IRA deduction?
13. What mailing address should I send my completed Walker income tax return to?
14. I am a non-resident who worked for a Walker employer in 2021. Does the COVID-related stay at home order have an impact on my 2021 Walker tax return?