Form 4919 - Michigan Schedule Of Unitary Apportionment For Flow-Through Withholding - 2014 Page 3
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4has elected unitary apportionment. The denominator of the
To achieve proper apportionment, a subtraction is permitted
combined sales factor must include the total sales everywhere
for the non-unitary source income on line 8 of Form 4918. On
of the flow-through entities for which the individual member
that form, income received as a distributive share from a source
has
elected
unitary
apportionment.
The
flow-through
flow-through entity is subtracted prior to apportionment of the
filer’s own tentative distributive income and added back to the
entity withholding on this individual will use the combined
total after application of the filer’s apportionment factor. This
apportionment factor to apportion the distributive share of
business income attributable to that individual.
subtraction preserves the source entity’s sales apportionment
as applied to the distributive share income received by the filer
Sales
from the source entity.
When calculating the sales factor for members that are C
Line 1a: For a flow-through entity that is unitary with a
Corporations or intermediate flow through entities, sale or
CIT taxpayer: Enter on this line the combined Michigan
sales shall have the same meaning as those terms under the
sales of the flow-through entity that is filing this form, the CIT
CIT.
taxpayer that is unitary with the flow-through entity, and all
other flow-through entities that are also unitary with the CIT
When calculating the sales factor for members that are
taxpayer and the flow-through filing this form. The Michigan
individuals, sale or sales means all gross receipts of the
taxpayer not allocated under the Individual Income Tax
sales used when calculating the unitary sales factor for a CIT
taxpayer that is unitary with the flow-through entity includes
sections MCL 206.110 through MCL 206.114. Sale or sales
includes gross receipts from sales of tangible property, rental
all of the sales of the CIT taxpayer that are sourced to Michigan
and a proportionate amount of the flow-through entity’s sales
of property, and providing of services that constitute business
activity. Exclude all receipts from non-business income. For
that have been sourced to Michigan. This can be calculated
more information on what is a “sale” for either purpose see
using the equation for the numerator included above in the
the instructions for the Annual Flow-Through Withholding
General Instructions.
Reconciliation Return (Form 4918).
For a flow-through entity that withholds on an individual
who will report income using combined apportionment for
line by line Instructions
unitary flow-through entities: Enter on this line the combined
Name and FEIN: On the first line, enter the name and Federal
Michigan sales of the flow-through entities for which the
Employer Identification Number (FEIN) of the flow-through
individual member has elected unitary apportionment.
entity that is completing this form.
Line 1b: For a flow-through entity that is unitary with a CIT
taxpayer: Enter on this line the combined total sales of the flow-
On the second line enter the name and FEIN of the CIT
taxpayer that is unitary with the flow-through entity that is
through entity that is filing this form, the CIT taxpayer that is
filing this form.
unitary with the flow-through entity, and all other flow-through
entities that are also unitary with the CIT taxpayer and the flow-
Part 1: Apportionment Percentages
through filing this form. The total sales used when calculating
Use this part to calculate either the combined sales factor to
the unitary sales factor for a CIT taxpayer that is unitary with
be used to apportion the distributive share of income received
the flow-through entity includes all of the sales of the CIT
by a CIT taxpayer that is unitary with the flow-through entity,
taxpayer and a proportionate amount of the flow-through entity’s
OR, the combined sales factor to be used to apportion the
total sales. This can be calculated using the equation for the
distributive share of income received by an individual who will
denominator included above in the General Instructions.
report income using combined apportionment for unitary flow-
For a flow-through entity that withholds on individual
through entities. If the flow-through entity filing this form must
who will report income using combined apportionment for
calculate a combined sales factor for both CIT and individual
unitary flow-through entities: Enter on this line the combined
purposes, file more than one 4919. If the filer must calculate a
total sales everywhere of the flow-through entities for which
combined sales factor for more than one corporate member,
the individual member has elected unitary apportionment.
or more than one individual who will report income using
combined apportionment for unitary flow through entities, file
Line 2a: For a flow-through entity withholding on a C
one 4919 per each such member. Do not blend the sales factors.
Corporation or other flow-through entity member: Enter
the Michigan sales that are attributable to the flow-through
Note for Tiered Structures
entity. Do not include any sales that are attributable to the flow-
For CIT withholding: If the flow-through entity filing this
through entity’s members.
form (intermediate) earns income as a distributive share from
another flow-through entity (source) that is not unitary with the
For a flow-through entity withholding on an individual: Enter
the Michigan sales, as defined for members that are individuals,
intermediate and a C Corporation member, that income will be
that are attributable to the flow-through entity. Include on this
apportioned according to the source entity’s sales factor.
line any “throwback sales” of the flow-through entity.
For Individual Withholding: If the flow-through entity filing
Line 2b: For a flow-through entity withholding on a C
this form earns income as a distributive share from another
flow-through entity (source) that is not applying the same
Corporation or other flow-through entity member: Enter the
combined apportionment factor used by the filer, that source
total sales that are attributable to the flow-through entity. Do
not include any sales that are attributable to the flow-through
income will be apportioned according to the source entity’s
sales factor.
entity’s members.
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