Form D-1065 - City Of Detroit Income Tax Partnership Return

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

If yes, attach schedules.

INCOME APPORTIONMENT FORMULA — SCHEDULE D

LOCATED

LOCATED IN

PERCENTAGE

EVERYWHERE

DETROIT

II + I

Average net book value of real and tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . .

$ . . . . . . . . . . . . . . . . . . . . . .

$ . . . . . . . . . . . . . . . . . . . . .

Gross annual rent paid for real property multiplied by 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

TOTAL (add lines 1 and 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . .%

Total wages, salaries, commissions and other compensation of all employees . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . .%

Gross receipts from sales made or services rendered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . .%

Total — add lines 1b, 2 and 3 (you must compute a percentage for each line) __________________________________________________________________

. . . . . . . . . . . . . . . . . . . .%

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 both

show the gross annual rent multiplied by 8 for rented real prop-

within and without the City of Detroit. In order to use the sepa-

erty located in the City of Detroit.

rate accounting method, permission must be requested in writ-

ing 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 of

value of the real and tangible personal property owned and

compensation paid to employees for work done or for services

located in the City of Detroit.

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 be

owned during the year, any other method that will accurately

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

Actual number of days worked on job — everywhere

____________________________days

Actual number of days worked on job in Detroit

____________________________days

Percentage of days worked in Detroit (line 2 divided by line 1)

_______________________________%

Total salaries, interest and guaranteed payments

$ _________________________________

Salaries and interest earned in Detroit (line 4 multiplied by percentage on line 3) —

Enter here and on page 3, column 5, Schedule E.

$ _________________________________

Page 4

Form D-1065 - City Of Detroit Income Tax Partnership Return - 2004 Page 4

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