Form 807 - Composite Individual Income Tax Return - 2011 Page 3
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42011 807, Page 3
Instructions for Form 807, Michigan Composite Individual Income Tax Return
Mailing Refunds, Assessments and
Filing a Return
Correspondence
A flow-through entity, defined as partnerships, S corporations,
By signing the Michigan Composite Individual Income Tax
limited partnerships, limited liability companies, or limited
Return (Form 807), the signing partner or officer declares that
liability partnerships, that does
business in Michigan and
the firm has power of attorney from each participant to file
has two or more nonresident partners, shareholders or other
a composite return on his or her behalf. Treasury will mail
types of members may file this return. The entity (firm) and
refund checks, assessments and all correspondence to the firm
participating members must agree to comply with the Michigan
at the address indicated on the return. The firm must agree to
Department of Treasury (Treasury) rules described below.
be responsible for the payment of any additional tax, interest
and penalties as finally determined. Issues involving the tax
Participation Requirements
liability reported on a composite return will be resolved with
A member may not participate in this composite return in any
the firm. In unusual circumstances, Treasury may contact the
of the following cases:
participants.
• If member is claiming a city income tax credit, public
Attachments
contribution credit, or any other nonrefundable credits.
• If member was a Michigan resident (full-year or part-year).
Attach the following items to the composite return:
• If member wishes to claim more than one Michigan
• A copy of pages 1-4 of the U.S. Form 1065 or U.S. Form 1120S.
exemption.
• A Michigan Schedule of Apportionment (Form MI-1040H).
• If a flow-through entity has only one nonresident member
• All required Forms 4119, Statement of Michigan Income Tax
who elects to participate in the composite filing.
Withheld for Nonresidents from Flow-Through Entities for each
Due Date of Return
participating member of the composite return.
• Two schedules (one for participants and one for
The composite return for any tax periods ending in 2011 is due
nonparticipants) listing each partner’s, shareholder’s or
April 17, 2012. The returns for any periods ending in 2012 will
member's name, address, Social Security Number (SSN) and
be due April 15, 2013.
respective share of Michigan income and/or loss. If the
If the firm cannot file by the due date, a request for an extension
participating member is another flow-through entity, the
can be filed before the original due date. See “Requesting an
schedule must include the entity’s name, address, Federal
Extension” on this page.
Employer Identification Number (FEIN), and share of
Withholding Tax Payments
Michigan-sourced income, as well as a list of the names,
addresses, SSNs and ownership percentages of that entity’s
Flow-through entities are required to make withholding
nonresident partners or shareholders.
tax payments on behalf of all non resident members (both
• A statement signed by an authorized officer or general
participating and non-participating).Flow-though entities that
partner certifying that each participant has been informed of
are on a calendar year basis must withhold and file quarterly
the terms and conditions of this program.
by April 15, July 15, October 15, and January 15. Flow-through
entities that are not on a calendar year must withhold and
Line-by-Line Instructions
file quarterly returns on the appropriate due dates which the
Lines not listed are explained on the form.
taxpayer’s fiscal year corresponds to the calendar year. Fiscal
year filer due dates apply regardless of the tax years of the
Line 10: Enter the apportionment percentage from Form
members.
MI-1040H. The MI-1040H apportionment percentage is NOT
Beginning January 1, 2012 the payment of flow-through
weighted and the property factors are based on property owned
or rented and placed in service. See MI-1040H instructions for
withholding tax is remitted on Form 4917 MICHIGAN Flow-
income tax nexus standards.
Through Withholding Quarterly Return (flow-through
withholding is no longer submitted on Form 160 Combined
Line 13: The amount on this line should equal the total of
Return for Michigan Taxes).
lines 14, 15 and 16.
Note:
Form
4918
MICHIGAN
Annual
Withholding
Line 21: Multiply the amount on line 20 by 4.35 percent
Reconciliation Return is replacing Form 165 Annual
(.0435).
Return for Sales, Use, and Withholding for Flow-Through
Line 23: Enter the amount of withholding tax payments made
withholding and must be filed annually by all flow-through
on behalf of participating members.
entities who are submitting withholding payments.
Flow-Through Entities. Flow-through entities are required to
withhold Michigan income tax on the taxable income available
Requesting an Extension
for distribution to nonresident members.
The firm may request an extension of time to file by sending
The amount of withholding is calculated and remitted on a
payment of the estimated annual liability to Treasury with a
quarterly basis by multiplying the share of taxable income
copy of the Michigan extension. A separate Michigan extension
allocable to each member, adjusted for the allowable exemption
must be filed even if the firm files a federal extension. An
amount for a quarter, times the income tax rate.
extension of time to file is NOT an extension of time to pay.
A flow-through entity is also required to withhold Michigan
When completing the extension form, check “Fiduciary Tax
income tax when one or more of the entity’s members is a
(includes Composite Filers)” in box 1, and use the firm’s name
nonresident flow-through entity. The flow-through entity
and Federal Employer Identification Number (FEIN). Follow
in Michigan shall withhold Michigan income tax from any
these special instructions to make sure your account is credited
such nonresident flow-through entity on behalf of all of the
properly.
nonresident members.
Payment of the estimated annual liability must have been
Line 24: Pay. If line 22 plus line 23 is less than line 21,
previously made with the extension application. When you
enter the balance of the tax due. This is the tax owed with the
file your composite return, attach a copy of your extension
return. Enter any applicable penalties and interest in the spaces
application to it.
provided. Add tax, penalty and interest together and enter the
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