Form 4132 - Voluntary Disclosure - Multi-Year Apportionment Schedule For Single Business Tax
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Michigan Department of Treasury
4132 (Rev. 1-08)
Voluntary Disclosure - Multi-Year
Apportionment Schedule for Single Business Tax
Issued under authority of P.A. 228 of 1975.
1. Name
2. Federal Employer Identification Number (FEIN) or TR Number
A.
B.
C.
Weighting
Weighted
PROPERTY FACTOR
Factors
Percentage
Complete if filer has property outside of Michigan regardless of whether filer has Michigan property.
.00
3.
Average value of Michigan property held during the year
3.
For lines 9, 12
.00
4.
Multiply Michigan rentals by 8 and enter the result
and 15 apply
4.
apportionment
.00
5.
Total Michigan property. Add lines 3 and 4
5.
percentages
.00
for the tax year
6.
Average value of total property held during the year
6.
under review
.00
from Table 2.
7.
Multiply total rentals by 8 and enter the result
7.
.00
8.
Total property. Add lines 6 and 7
8.
%
x
%
9.
9.
Percentage. Divide line 5 by line 8
9.
PAYROLL FACTOR
C
omplete if filer has payroll outside of Michigan regardless of whether filer has Michigan payroll.
.00
10.
10.
Michigan wages
.00
11.
11.
Total wages
x
%
%
12.
12.
12.
Percentage. Divide line 10 by line 11
SALES FACTOR
.00
13.
13.
Michigan sales
.00
14.
14.
Total sales
%
%
x
15.
15.
15.
Percentage. Divide line 13 by line 14
%
16.
16.
Apportionment percentage. Add column C, lines 9, 12 & 15*
* If you do not have three factors (if line 8, 11 or 14 is zero), see Formulas for Special Situations.
USE THE LINES PROVIDED BELOW IF YOU QUALIFY AS A TRANSPORTATION SERVICE, FINANCIAL
ORGANIZATION, OR TAXPAYER AUTHORIZED TO USE A SPECIAL FORMULA. ATTACH AN
EXPLANATION.
17.
.00
17.
Michigan
18.
.00
18.
Total
%
19.
Apportionment percentage. Divide line 17 by line 18.
19.
20.
Multiply the company gross receipts amount reported on the federal return by the apportionment percentage
20.
from line 16 or 19.
21.
Enter the amount from line 20 onto Table 1 under Calculated Apportioned Gross Receipts for the corresponding Tax Year.
Compare Calculated Apportioned Gross Receipts to the Threshold amount. If the company's Calculated Apportioned Gross Receipts equal or
exceed the Threshold amount, the company has a filing responsibility for that tax year.
22.
Repeat steps 3 through 21 for all years identified in the cover letter, using Apportionment Percentages by Tax Year in Table 2.
TABLE 1 - Gross Receipts by Tax Year
TABLE 2 - Apportionment Percentages by Tax Year
Calculated
1995-1996
1997-1998
1999-2005
2006-2007
Apportionment Gross
Property
25%
10%
5%
3.75%
Receipts
Tax Year
Threshold
Payroll
25%
10%
5%
3.75%
_______________________
2007
$350,000
Sales
50%
80%
90%
92.5%
_______________________
2006
$350,000
_______________________
2005
$350,000
_______________________
2004
$350,000
_______________________
2003
$350,000
_______________________
2002
$250,000
_______________________
2001
$250,000
_______________________
2000
$250,000
_______________________
1999
$250,000
_______________________
1998
$250,000
_______________________
1997
$250,000
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