Michigan Flow-Through Withholding - 2012

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Michigan Department of Treasury
5014 (Rev. 11-12)
2012 Michigan
Flow-Through
Withholding
This booklet contains forms and instructions
to complete a Flow-Through Withholding
Reconciliation Return for calendar year 2012,
a short-year fiscal year ending in 2012,
and a fiscal year ending in 2013.
Inside this booklet:
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Page 2 — General Instructions
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Page 7 — Annual Flow-Through Withholding Reconciliation Return (Form 4918)
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Page 17 — Schedule of Unitary Apportionment for Flow-Through Withholding (Form 4919)
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Page 21 — Michigan Flow-Through Withholding Opt-Out Schedule (Form 4920)
Filing a Return:
All 2012 Flow-Through Withholding Reconciliation Returns must be paper filed;
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there is no e-file option.
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If additional forms or form pages are needed, go online to
Due Date:
Calendar Filers: On or before February 28, 2013.
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Fiscal Filers: On or before the last day of the second month after the close of the tax year.
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This booklet is intended as a guide to help complete a Flow-Through Withholding Reconciliation Return.
It does not take the place of law.

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