Form D-1065 - City Of Detroit Income Tax Partnership Return - 2014 Page 4
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4*21042014*
In the case of a taxpayer authorized by the Finance Director to use one of the special formulae, attach complete computations and furnish
the following:
a. Copy of approval letter . . . . . . . . . . . . . . . . . . . . . . . . .b. Percentage used — enter here . . . . . . . . . . . . . . . . . . . . . . . . . .and on p. 3, col. 3
Are you electing to use the Multistate Tax Compact provisions?
Yes
No
If yes, attach schedules.
INCOME APPORTIONMENT FORMULA — SCHEDULE D
LOCATED
LOCATED IN
PERCENTAGE
EVERYWHERE
DETROIT
II + I
I
II
.00
.00
1.
Average net book value of real and tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . .
$ . . . . . . . . . . . . . . . . . . . . . .
$ . . . . . . . . . . . . . . . . . . . . .
.00
.00
a.
Gross annual rent paid for real property multiplied by 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
.00
.00
b.
TOTAL (add lines 1 and 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . .%
.00
.00
2.
Total wages, salaries, commissions and other compensation of all employees . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . .%
.00
.00
3.
Gross receipts from sales made or services rendered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . .%
4.
Total — add lines 1b, 2 and 3 (you must compute a percentage for each line) _________________________________________________________________________
. . . . . . . . . . . . . . . . . . . .%
5.
Average* — enter here and on page 3, col. 3, Schedule E ___________________________________________________________________________________________
. . . . . . . . . . . . . . . . . . . .%
*In determining the average, divide line 4 by 3. However, if a factor does not exist, divide the sum of the percentage by the number of factors actually used.
INSTRUCTIONS FOR INCOME APPORTIONMENT FORMULA — SCHEDULE D
The income apportionment percentage is to be applied by
Line 1a. Enter in column I the gross annual rent multiplied by 8
NONRESIDENT partners to their distributive share of business
for all rented real property regardless of location. In column II
income if business activity of the partnership is conducted
show the gross annual rent multiplied by 8 for rented real prop-
both within and without the City of Detroit. In order to use the
erty located in the City of Detroit.
separate accounting method, permission must be requested in
writing from the administrator not more than 90 days after the
Gross annual rent should include money and other considera-
beginning of the taxpayer’s year.
tion given for the use or possession of real property rented or
leased, including public warehouse storage charges.
Line 1. Enter in column I the average net book value of all real
and tangible personal property owned by the business, regard-
Line 2. Enter in column I the total compensation paid to all
less of location; and in column II show the average net book
employees during the year and in column II show the amount
value of the real and tangible personal property owned and
of compensation paid to employees for work done or for ser-
located in the City of Detroit.
vices performed within the City of Detroit during the year.
The average net book value of real and tangible personal prop-
Line 3. Enter in column I the total gross receipts from all sales
erty may be determined by adding the net book values at the
made or services rendered during the year and in column II
beginning of the year and the net book values at the end of the
show the amount of gross receipts from sales made or services
year and dividing the sum by two. If this method will not prop-
rendered in the City of Detroit during the year. Rental income is
erly reflect the average net book value of tangible property
to be considered as derived from services rendered and is to
owned during the year, any other method that will accurately
be included in gross receipts.
reflects it will be permitted.
Instructions for the computation of salaries, interest or guaranteed payments to be included in Schedule E, Column 5.
This schedule is to be filled in by non-resident partners who performed part of their services in Detroit.
USE A SEPARATE SCHEDULE FOR EACH PARTNER
1.
Actual number of days worked on job — everywhere
________________________________days
2.
Actual number of days worked on job in Detroit
________________________________days
3.
Percentage of days worked in Detroit (line 2 divided by line 1)
__________________________________%
4.
Total salaries, interest and guaranteed payments
$ _________________________________.00
5.
Salaries and interest earned in Detroit (line 4 multiplied by percentage on line 3) —
Enter here and on page 3, column 5, Schedule E.
$ _________________________________.00
Page 4
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