Form 4918 - Michigan Annual Flow-Through Withholding Reconciliation Return - 2014 Page 6
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11income using combined apportionment for unitary flow-
the right of the decimal point. Do not round percentages. For
through entities. For more information on withholding
example, 24.154266 percent becomes 24.1542 percent. When
for an individual who will report income using combined
converting a percentage to a decimal number, carry numbers
apportionment for unitary flow-through entities see the
out six digits to the right of the decimal point. For example,
instructions for Form 4919.
24.154266 percent becomes 0.241542. Do not enter a percent
symbol (%).
Due Dates of Annual Returns
The flow-through entity must only withhold on business
activity that is allocated or apportioned to Michigan. A flow-
The Flow-Through Withholding annual return is due on or
before the last day of the second month after the end of the
through entity that has not established nexus with one other
tax year. For example, a return for calendar year 2014 is due
state or a foreign country at the member level, as explained
February 28, 2015. A return for a fiscal year ending June 30,
below, is subject to Michigan FTW on its entire business
activity. If the flow-through entity is able to apportion its
2015 is due August 31, 2015.
business income, it will be apportioned to Michigan based
line-by-line Instructions
on sales. For a Michigan-based flow-through entity, all sales
are Michigan sales unless the flow-through entity’s business
Lines not listed are explained on the form.
activity causes its members to be subject to tax in another state
Line 1: If not a calendar-year flow-through entity, enter the
or foreign country.
beginning and ending dates (MM-DD-YYYY) that correspond
A flow-through entity will cause its C Corporation and
to the taxable period included in this return.
intermediate flow-through entity members to be subject to a
Tax year means the calendar year, or the fiscal year ending
tax at the member level in another state or foreign country if
the entity’s business activity is subject to a business privilege
during the calendar year, of which the withholding base of
a flow-through entity is computed. If a return is made for a
tax, a net income tax, a franchise tax measured by net income,
part of a year, tax year means the period for which the return
a franchise tax for the privilege of doing business, a corporate
is made. Generally, a flow-through entity’s tax year is for the
stock tax; or if the state or foreign country has jurisdiction to
same period as is covered by its federal income tax return. The
subject the flow-through entity’s business activity to one or
2013 form should be used for the 2013 calendar year or a fiscal
more of the above listed taxes at the member level, regardless
year ending in 2014.
of whether the tax is imposed.
Line 2: Enter the flow-through entity’s name.
A flow-through entity will cause its nonresident individual
Line 3: Enter the flow-through entity’s Federal Employer
members to be subject to a tax at the member level in another
Identification Number (FEIN). Be sure to use the same account
state or foreign country if the entity’s business activity is
subject to a net income tax, a franchise tax measured by net
number on all forms.
income, a franchise tax for the privilege of doing business,
NOTE: The flow-through entity must register for FTW before
or a corporate stock tax; or if that state or foreign country
filing this form. Flow-through entities are encouraged to
has jurisdiction to subject the flow-through entity’s business
register online at Flow-
activity to a net income tax at the member level, regardless of
through entities that register with the State online receive their
whether, in fact, the state does or does not so tax.
notification of the registration within seven days.
NOTE: If the flow-through entity does not have an FEIN, the
Line 5: When calculating the sales factor to use for members
that are C Corporations or intermediate flow-through entities,
flow-through entity must obtain an FEIN before filing. Visit
sale or sales means the amounts received by the flow-through
Treasury’s Business Taxes Web site for more information on
entity as consideration from the following:
obtaining an FEIN.
• The transfer of title to, or possession of, property that is
Returns received without a registered account number will
stock in trade or other property of a kind which would
not be processed until such time as a number is provided.
properly be included in the inventory of the flow-through
Line 4: Enter the flow-through entity’s complete address,
entity if on hand at the close of the tax period, or property
including the two-digit abbreviation for the country code. See
held by the flow-through entity primarily for sale to
the list of country codes in the Corporate Income Tax Forms
customers in the ordinary course of its trade or business.
and Instructions for Standard Taxpayers (Form 4890).
For intangible property, the amounts received will be
NOTE: Any refund and/or correspondence regarding the
limited to any gain received from the disposition of that
return filed and/or refund will be sent to the address listed here.
property.
The flow-through entity’s primary address in Treasury records,
• Performance of services which constitute business activities.
identified as the legal address and used for all purposes other
• The rental, leasing, licensing, or use of tangible or intangible
than refund and correspondence on a specific FTW return,
will not change unless the flow-through entity files a Notice of
property, including interest, that constitutes business
activity.
Change or Discontinuance (Form 163).
• Any combination of business activities described above.
PART 1: APPORTIONMENT PERCENTAGES
FOR INCOME FROM FlOW-THROuGH ENTITIES
• For flow-through entities not engaged in any other business
NOTE: Percentages should be carried out four digits to
activities, sales include interest, dividends, and other income
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