Michigan Flow-Through Withholding - 2012 Page 23
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24Instructions for Form 4920
Michigan Flow-Through Withholding Opt-Out Schedule
If more space is needed, flow-through entities should go online to to print out additional
pages. Repeat the flow-through entity Name and FEIN at the top of each page. All pages must be submitted as part of
a valid return.
Purpose
To report the C Corporation members of the flow-through
entity that have submitted an exemption certificate to the
flow-through entity that relieved the flow-through entity of its
obligation to withhold on those C Corporation members.
General Instructions
Enter on this form each C Corporation member of a flow-
through entity that has submitted an exemption certificate to
the flow-through entity. If more space is needed to report all of
the C Corporations that have submitted exemption certificates,
include additional copies of Form 4920. Include at the top of
each Form 4920 the name and Federal Employer Identification
Number (FEIN) of the flow-through entity.
Flow-through entities that are unitary with a CIT taxpayer:
If the flow-through entity has received an exemption certificate
from a CIT taxpayer that is unitary with the flow-through
entity, enter the information for that CIT taxpayer first. If
more than one copy of Form 4920 is required, only list the CIT
taxpayer that the flow-through entity is unitary with once, on
the first Form 4920 that is filed.
Column by Column Instructions
Column A: Enter the name, address, city, state, and ZIP
code of the C Corporation as it is entered on the exemption
certificate submitted by the C Corporation.
Column B: Enter the C Corporation’s FEIN as it appears on
the exemption certificate submitted by the C Corporation.
Column C: Enter the C Corporation’s share of the flow-
through entity’s distributive share of business income. The
combined amount entered in this column must match the
amount entered on the Annual Flow-Through Withholding
Reconciliation Return (Form 4918), Line 8, Column A.
Include completed Form 4920 as part of the tax return filing.
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