Form 4919 - Michigan Schedule Of Unitary Apportionment For Flow-Through Withholding - 2014 Page 4
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4For a flow-through entity withholding on an individual:
For a flow-through entity that withholds on an individual
Enter the total sales everywhere, as defined for members
who will report income using combined apportionment
that are individuals, that are attributable to the flow-through
for unitary flow-through entities: Add line 4a and line 4b
entity.
and subtract the entire amount of personal exemption claimed
on individuals. Enter the result of this calculation on line
Part 2: Distributive Business Income
5 and carry this amount to line 14B of Form 4918. For more
Use this part to calculate apportioned distributive income. If
information on personal exemption, see the instructions for
the flow-through entity filing this form must calculate the sales
Form 4918, line 12B.
factor for both CIT and individual purposes, file more than
Include completed Form 4919 as part of the tax return filing.
one 4919. Do not blend the sales factors. Do not combine the
calculations in this part.
To the extent a 4919 is calculated for CIT purposes, the results
will be carried to Form 4918, Column A, as directed below.
To the extent a 4919 is calculated for individual purposes, the
results will be carried to Form 4918, Column B, as directed
below. Do not combine the calculations in this part.
Line 3a: For a flow-through entity that is unitary with a
CIT taxpayer: Enter on this line the distributive share of the
flow-through entity’s business income that is attributable to
the CIT taxpayer that is unitary with the flow-through entity or
attributable to a flow-through entity that is unitary with a CIT
taxpayer and the flow-through entity filing this return. The
amount entered on this line combined with the amount entered
on line 3b must equal the amount entered on line 9A of Form
4918.
For a flow-through entity that withholds on an individual
who will report income using combined apportionment
for unitary flow-through entities: Enter on this line the
distributive share of the flow-through entity’s business income
that is attributable to the individual who will report income
using combined apportionment for unitary flow-through
entities. The amount entered on this line combined with the
amount entered on line 3b must equal the amount entered on
line 9B of Form 4918.
Line 3b: For a flow-through entity that is unitary with a
CIT taxpayer: Enter on this line the distributive share of the
flow-through entity’s business income, that is attributable to
members that are C Corporations or other flow-through entities
that are not unitary with the flow-through entity filing this
return. The amount entered on this line combined with the
amount entered on line 3a must equal the amount entered on
line 9A of Form 4918.
For a flow-through entity that withholds on an individual
who will report income using combined apportionment
for unitary flow-through entities: Enter on this line the
distributive share of the flow-through entity’s business income
that is not entered on line 3a. The amount entered on this line
combined with the amount entered on line 3a must equal the
amount entered on line 9B of Form 4918.
Line 4a: Multiply line 3a by line 1c and enter that amount on
this line.
Line 4b: Multiply line 3b by line 2c and enter that amount on
this line.
Line 5: For a flow-through entity that is unitary with a CIT
taxpayer: Add line 4a and line 4b. Enter this amount on this
line and carry this amount to line 14A of Form 4918.
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