Form 807 - Michigan Composite Individual Income Tax Return - 2014 Page 8
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92014 807, Page 8
directly on behalf of a participating nonresident individual or
Line 25: Refund. If line 22 plus line 23 exceeds line 21,
trust by looking through the filer, enter the source FTE’s FEIN
the overpayment will be refunded. Treasury will not refund
as the payer.
amounts less than $1.
If an intermediate FTE participates on Schedule A, enter only
Pay. Mail completed return with payment to:
the portion of the intermediate FTE’s distributive share of
Michigan Department of Treasury
Michigan income, distributive share of tax, and withholding
P.O. Box 30207
that is attributable to ultimate members that are nonresident
Lansing, MI 48909
individuals or trusts. If any of the intermediate FTE’s income
Refund or zero return. Mail completed return to:
is attributable to non-participants or to Michigan residents,
Michigan Department of Treasury
the remaining portion of the intermediate FTE’s income, and
P.O. Box 30058
withholding must be entered on Schedule B or Schedule C,
Lansing, MI 48909
respectively.
Additions
Line-by-Line Instructions
Lines 26 through 30: Enter income from lines 2, 3c, 5,
Lines not listed are explained on the form.
6a, 7, 8, 9a, 10 and 11 of U.S. Form 1065 Schedule K and
Line 10: Enter the apportionment percentage from Form
from lines 2, 3c, 4, 5a, 6, 7, 8a, 9 and 10 of U.S. Form 1120S
MI-1040H. Beginning January 1, 2012, the apportionment
Schedule K. Guaranteed payments, income attributable to other
Michigan fiduciaries or FTEs should be allocated to Michigan
method changed from three factors (payroll, property, and
sales) to a single factor of sales. See MI-1040H instructions on
on lines 37 through 40. See instructions below.
determining the apportionment percentage and for information
Line 31: Enter the amount of state and local income taxes
regarding income tax nexus standards.
that was used to determine ordinary income on U.S. Form
Line 13: The amount on this line should equal the total of lines
1065, line 22 or U.S. Form 1120S, line 21.
14, 15 and 16.
Line 32: Enter other additions to income, such as gross
Complete Schedule A, Schedule of Participants and if
interest and dividends from obligations or securities of states
and their political subdivisions other than Michigan.
applicable, Schedule B, Schedule of Nonparticipants and
Schedule C, Schedule of Michigan Resident Members before
Subtractions
continuing to line 14. See instructions preceding the line-by-
line instructions on page 7.
Note: Charitable contributions and other amounts
Line 14: Carry the total from Column 1 of the Schedule C,
reported as itemized deductions on U.S. Schedule A are
Schedule of Michigan Resident Members to this line.
not allowable subtractions in determining Michigan
taxable income.
Line 15: Carry the total from Column 1 of the Schedule B,
Schedule of Nonparticipants to this line.
Line 34: Enter income (loss) from other fiduciaries or other
FTEs included in income. Losses must be added back. Attach
Line 16: Carry the total from Column 1 of the Schedule A,
a schedule showing the location of each company and amount
Schedule of Participants to this line.
of income attributable to each, itemized by items of ordinary,
Line 21: Multiply line 20 by the tax rate given on line 21. The
interest, dividend, rental income, etc.
product should reconcile to the grand total from Column 2 of
Line 35: Enter amounts such as interest from U.S.
the Schedule A, Schedule of Participants.
obligations that are included in line 28a, and other deductions
Line 23: Enter the total of FTW payments made on behalf
for AGI (above the line) that were not included in determining
of participating members from Column 3b of the Schedule A,
ordinary income. This includes section 179 depreciation
Schedule of Participants. Do not enter withholding that has been
and amounts included on line 12[c][2] of U.S. Form 1120S
claimed on any other composite return or that has been refunded
Schedule K and on line 13[c][2] of U.S. Form 1065 Schedule
on Form 4918. Note: Form 4918 is required and must be
K. The domestic production activities deduction may be
filed prior to claiming any Michigan withholding on Form
claimed. Calculate the qualified production activities income
807.
(QPAI) at the entity level. Also include pension benefits paid
Line 24: Pay. If line 22 plus line 23 is less than line 21, enter the
to nonresident partners that were included in ordinary income
balance of the tax due. This is the tax owed with the return. Enter
but are excluded from Michigan tax under section 114 of Title
any applicable penalties and interest in the spaces provided. Add
4 of the U.S. Code. Also, include income and related expenses
tax, penalty and interest together and enter the total on this line.
from Michigan oil and gas and nonferrous metallic mineral
Make the check payable to “State of Michigan.” Write the filing
extraction subject to severance taxes. Attach a schedule of all
company’s FEIN, “Composite Return,” and the tax year on
subtractions.
the front of the check. To ensure accurate processing of the return,
Michigan Allocated Income or Loss
send one check for each return type. If balance due is less than $1,
no payment is required. To compute applicable penalty and interest
Line 37: Enter all guaranteed payments attributable to
visit
Michigan. This includes all payments to Michigan residents and
payments to nonresidents for services performed in Michigan.
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