Form 4900 - Michigan Corporate Income Tax - Unitary Relationships With Flow-Through Entities - 2014
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5Michigan Department of Treasury
Attachment 7
4900 (Rev. 02-14), Page 1
2014 Michigan Corporate Income Tax:
Unitary Relationships with Flow-Through Entities
(To report flow-through entities that are not unitary with the taxpayer, see Form 4898)
Issued under authority of Public Act 38 of 2011.
A Corporate Income Tax (CIT) taxpayer is unitary with a flow-through entity if the CIT taxpayer owns or controls, directly or indirectly, more than 50% of the
voting interests of the flow-through entity, and the parties have business activities that satisfy either a flow of value test or a business integration test. Unitary
Business Groups, see instructions.
Federal Employer Identification Number (FEIN)
Taxpayer Name (If Unitary Business Group, Name of Designated Member)
A
B
C
D
E
Check (X) if
Using a Special
% of this Entity
Sourcing Formula
Identifying
Owned by
for Transportation
Number
Flow-Through Entity Name
FEIN
the Taxpayer
Services
Continue below using the same Identifying Number references from Column A in Column F.
F
G
h
I
J
Proportionate Michigan Sales
Identifying
Intercompany Eliminations
Michigan Sales After Eliminations
(Multiply Column I by Percentage
Number
Michigan Sales
from Michigan Sales
(Subtract Column H from Column G)
from Column E; See Instructions)
Continue below using the same Identifying Number references from Column A and Column F in Column k.
k
L
M
N
O
Proportionate Total Sales
Identifying
Intercompany Eliminations
Total Sales After Eliminations
(Multiply Column N by Percentage
Number
Total Sales
from Total Sales
(Subtract Column M from Column L)
from Column E; see instructions)
If more space is needed, include additional copies of Form 4900. Repeat the taxpayer name and FEIN at the top of every copy.
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