Form 4918 - Michigan Annual Flow-Through Withholding Reconciliation Return - 2014 Page 7
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11• The property is shipped from an office, store, warehouse,
from investment assets and activities and from trading
assets and activities.
factory or other place of storage in Michigan and the
purchaser is the United States government or the taxpayer is
Use the information in the “Sourcing of Sales to Michigan”
not taxable in the state of the purchaser.
section in the Corporate Income Tax Forms and Instructions
for a Standard Taxpayer (Form 4890) to determine Michigan
Sales other than of tangible personal property are in Michigan
sales for members that are C Corporations or intermediate
if:
flow-through entities.
• The business activity is performed in Michigan, or
Entities unitary with one or more C corporation members:
• The business activity is performed both in Michigan and in
Leave lines 5a through 5c blank and continue to line 7.
another state(s), but based on cost of performance, a greater
Entities not unitary with one or more C Corporation
proportion of the business activity is performed in Michigan.
members: Complete line 5 using amounts for the flow-through
If the flow-through entity filing this form withholds on
entity’s business activity only.
a non-resident individual who will report income using
Line 5a: Enter the Michigan sales, as defined for members that
combined apportionment for unitary flow-through entities:
are C Corporations or intermediate flow-through entities, that
Leave lines 6a through 6c blank and continue to line 7.
are attributable to the flow-through entity.
Otherwise, complete line 6 using the sales that are attributable
to the flow-through entity.
Transportation services that source sales based on revenue
miles: Enter on this line the flow-through entity’s total sales,
Line 6a: Enter the Michigan sales, as defined for members that
as defined for members that are C Corporations or intermediate
are individuals, that are attributable to the flow-through entity.
flow-through entities, multiplied by the ratio of Michigan
Include on this line any “throwback sales” of the flow-through
revenue miles over revenue miles everywhere as provided in
entity.
the “Sourcing of Sales to Michigan” chart in Form 4890 for
that type of transportation service. Revenue mile means the
Transportation services that source sales based on revenue
miles: Enter on this line the flow-through entity’s total sales,
transportation for consideration of one net ton in weight or one
as defined for members that are individuals, multiplied by
passenger the distance of one mile.
the ratio of Michigan revenue miles over revenue miles
NOTE: Only transportation services are sourced using revenue
everywhere as provided in the “Sourcing of Sales to
miles. To the extent the taxpayer has business activities or
Michigan” chart in Form 4890 for that type of transportation
revenue streams not from transportation services, those
service. Revenue mile means the transportation for
receipts should be apportioned accordingly.
consideration of one net ton in weight or one passenger the
Line 5b: Enter the total sales, as defined for members that are
distance of one mile.
C Corporations or intermediate flow-through entities, that are
Line 6b: Enter the total sales, as defined for members that are
attributable to the flow-through entity.
individuals, that are attributable to the flow-through entity.
Transportation services that source sales based on revenue
miles: Enter on this line the total sales, as defined for members
Transportation services that source sales based on revenue
miles: Enter on this line the total sales, as defined for members
that are C Corporations or intermediate flow-through entities,
that are individuals, that are directly attributable to the flow-
that are attributable to the flow-through entity.
through entity.
Line 6: When calculating the sales factor to use for members
that are individuals, sale or sales means all gross receipts of
PART 2: TENTATIvE DISTRIBuTIvE INCOME
the taxpayer not allocated under the Individual Income Tax
Line 7: Because this reconciliation return is required to be
sections MCL 206.110 through MCL 206.114. Sale or sales
filed before the flow-through entity’s federal form, Treasury
includes gross receipts from sales of tangible property, rental
recognizes that this amount will be “tentative.” When
of property, and providing of services that constitute business
completing this form, use the best available information to
activity. Exclude all receipts from nonbusiness income.
come up with the most reasonable estimate for business income
NOTE: Throwback sales for individual income tax follow
at the time this form is filed. If it is later determined that the
federal P.L. 86-272 standards. The business must have physical
distributive income is different than what was reported on
presence in the other state or activity beyond solicitation of
line 7A or 7B, report this difference to the members that
sales of tangible personal property in order to exclude sales
have been withheld on. The members can then account for
into another state or country from the numerator. The Michigan
this change when filing the CIT Annual Return (Form 4891)
income tax act definition of “state” includes a foreign country.
if the member is a C Corporation, or the Michigan Individual
Therefore, foreign sales are considered Michigan sales unless
Income Tax Return (Form 1040) or Michigan Composite
the business entity is taxable in the foreign country.
Individual Income Tax Return (Form 807) if the member is an
individual. The flow-through entity is not permitted to amend
Sales of tangible personal property are in this state if:
this reconciliation return.
• The property is shipped or delivered to a purchaser (other
Use the following Tentative Distributive Income Worksheet
than the United States government) within Michigan
to calculate the flow-through entity’s tentative distributive
regardless of the free on board (F.O.B.) point or other
income. Retain a copy of this worksheet for your files.
conditions of the sale, or
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