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Form 4898 - Michigan Corporate Income Tax: Non-Unitary Relationships With Flow-Through Entities - 2014

Michigan Department of Treasury

Attachment 6

4898 (Rev. 03-14), Page 1

2014 Michigan Corporate Income Tax:

Non-Unitary Relationships with Flow-Through Entities

(To report flow-through entities that are unitary with the taxpayer, see Form 4900)

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.

Federal Employer Identification Number (FEIN)

Taxpayer Name (If Unitary Business Group, Name of Designated Member)

Federal Employer Identification Number (FEIN)

Unitary Business Groups Only: Name of the Unitary Business Group Member Reporting on This Form

IMPORTANT: If any of the flow-through entities (FTE) listed below files a Michigan Business Tax (MBT) return for its tax year that ends with or within the tax

year of the CIT taxpayer named above, leave Column E blank for that FTE.

Distributive Share

Flow-Through Entity

Apportioned Distributive

of Flow-Through Entity

Apportionment

Share of Flow-Through

Flow-Through Entity Name

FEIN

Income

Percentage

Entity Income