Instructions For Form 4917 - Flow-Through Withholding (Ftw) Quarterly Return (Page 3 of 3) in pdf

Organization Type Code: From the list below, enter the business

Mailing Addresses

type code that accurately describes the flow-through entity filing

Mail the Quarterly Return to:

this return.

Michigan Department of Treasury

PO Box 30800

Organization Type Code

Lansing MI 48909-8300

Partnerships:

Limited Partnership ..................................................................33

Make all checks payable to “State of Michigan.” Print the

General Partnership .................................................................30

taxpayer’s Federal Employer Identification Number (FEIN), the

tax year, and “FTW Q” on the front of the check. Do not staple the

Limited Liability Companies (LLC):

Select a code based on how the LLC files its federal income tax:

check to the return.

Files federal tax as a partnership (Form 1065) ........................36

Files federal tax as an S Corporation (Form 1120S) ................38

Corporation incorporated under Michigan law:

Files federal tax as an S Corporation (Form 1120S) ................ 41

Corporation incorporated under law of any other state or country:

Files federal tax as an S Corporation (Form 1120S) ................ 51

Joint Stock Club ........................................................................ 70

Line 1: Enter the amount of Flow-Through Withholding paid that

is attributable to nonresident individual members. This includes

members owning an interest in the filing entity directly or, to the

extent known, indirectly through other flow-through entities.

Line 2: Enter the amount of Flow-Through Withholding that is

attributable to C Corporations, or any entity electing to be taxed

federally as a C Corporation. Also enter the amount of Flow-

Through Withholding that is attributable to intermediate-tier

flow-through entities unless the identity of the ultimate owners

of the lower-tier flow-through entity is known to be a resident or

nonresident individual. This includes members owning an interest

in the filing entity directly or, to the extent known, indirectly

through other flow-through entities.

Line 3: Quarterly returns filed late or without sufficient payment

of the tax due are subject to a penalty of 5 percent of the tax due,

for the first two months. Penalty increases by an additional 5

percent per month, or fraction thereof, after the second month, to a

maximum of 25 percent.

Line 4: Add line 1, line 2 and line 3. This is the amount that

should be submitted with this return.

EFT Payments

Flow-through entities may elect to make remittances by Electronic

Funds Transfer (EFT). If this election is made, the requirement to

file the quarterly FTW return is waived. The payment must still

reasonably approximate the liability for the quarter.

NOTE: A debit transaction will be ineligible for EFT if the

bank account used for the electronic debit is funded or otherwise

associated with a foreign account to the extent that the payment

transaction would qualify as an International ACH Transaction

(IAT) under NACHA Rules. Contact your financial institution

for questions about the status of your account. Contact Treasury’s

Electronic Funds Transfer Unit at (517) 636-6925 for alternate

payment methods.

Instructions For Form 4917 - Flow-Through Withholding (Ftw) Quarterly Return Page 3

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