Form 4580 - Michigan Business Tax Unitary Business Group Combined Filing Schedule For Standard Members - 2012 Page 10
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19Line 10: If this member has nexus with Michigan,
If this member is subject to tax in another state, as described
above, use the “Sourcing of Sales to Michigan” information
check this box. Guidance in determining nexus can be
found in RAB 2007-6 and 2008-4, available online at
in the Form 4567 instructions to determine Michigan sales. If
sales reported are adjusted by a deduction for qualified sales to
(See the “Reference Library” link at
a qualified customer, as determined by the Michigan Economic
left edge of page.)
Growth Authority (MEGA), attach the Anchor District Tax
Line 12: This line does not apply to the first MBT return filed
Credit Certificate or Anchor Jobs Tax Credit Certificate from
by this UBG. For subsequent tax periods, check this box if this
the Michigan Economic Development Corporation (MEDC) as
member was not included in the UBG’s preceding MBT return.
support.
Line 13: Enter a concise description of the activities or
For transportation services that source sales based on
operations of this member that result in a flow of value between
revenue miles, include on Line 14 a sales amount calculated
this member and others in the UBG, or integration, dependence,
by multiplying total sales of the transportation service by
or contribution to other members. This is not limited to
the ratio of Michigan revenue miles over revenue miles
transactions that are recognized for tax or accounting purposes.
everywhere as provided in the “Sourcing of Sales to
It may include sharing of assets, employees, data, business
Michigan” section of the Form 4600 General Instructions, for
opportunities, or other resources. (See RAB 2010-2.)
that type of transportation service. Revenue mile means the
transportation for a consideration of one net ton in weight or
Part 2A: Member Data for Combined Return of
Standard Taxpayers
one passenger the distance of one mile.
A member that does not file a separate federal return (e.g., a
Line 16b: Proration Percentage: Applies only for the first
member that is a member of a federal consolidated group) must
filing period ending in 2012 and only if all of the following are
prepare a pro forma federal return or equivalent schedule and
satisfied:
use it as the basis for preparing its portion of the MBT return.
• This member reports federal taxes on a fiscal year.
Line 14: Sale or Sales means amounts received by a member as
• The DM for the standard taxpayer return (i.e., Form 4567) of
consideration from the following:
this UBG reports federal taxes on a fiscal year.
• Transfer of title to, or possession of, property that is stock
• The DM for the standard taxpayer return of this UBG, on
in trade or other property of a kind which would properly be
behalf of the UBG, elected to calculate the last MBT filing
included in the inventory of the member if on hand at the close
period ending December 31, 2011, using the annual method.
of the tax period, or property held by the member primarily for
• The DM for the standard taxpayer return of this UBG, on
sale to customers in the ordinary course of its trade or business.
For intangible property, the amounts received will be limited to
behalf of the UBG, elects to calculate this MBT filing period
any gain received from the disposition of that property.
beginning January 1, 2012, using the annual method.
• Performance of services which constitute business activities.
If these criteria are not all satisfied, this member cannot
• Rental, leasing, licensing, or use of tangible or intangible
calculate by the annual method. Leave this cell blank, and in
property, including interest, that constitutes business activity.
the lines listed later in these instructions, enter answers for this
member based on actual expenditures, receipts, and activities
• Any combination of business activities described above.
in the 2012 portion of the 2011-2012 fiscal year.
• For a member not engaged in any other business activities, sales
include interest, dividends, and other income from investment
If these criteria are all satisfied, this member must calculate
assets and activities and from trading assets and activities.
by the annual method. In this case, calculate the percentage
using the following equation: Number of months in 2012 of this
If a member’s business activity is confined solely to Michigan
member’s 2011-2012 fiscal year / (DIVIDED BY) the number
and the member does not establish nexus in another state, all
of months in the member’s annual accounting as included in
sales are allocated to Michigan. State is defined to include a
the member’s federal return.
foreign country. A member is treated as if subject to tax in
another state if, in that state, the member is subject to a business
If a proration percentage is calculated, in the lines listed
privilege tax, a net income tax, a franchise tax measured by
below enter amounts for this member based on the member’s
net income, a franchise tax for the privilege of doing business,
full 2011-2012 federal tax year, multiplied by the member’s
a Corporation stock tax, or a tax of the type imposed under the
proration percentage. The lines affected by this method are:
MBT Act, or that state has jurisdiction to subject the member
• Lines 17 through 26
to one or more of such taxes regardless of whether the tax is
• Line 28
imposed. A member will be treated as subject to a tax in another
• Lines 30 through 42
state for these purposes if the member has due process and
commerce clause nexus with that state.
• Lines 45a through 45i
If this member has no Michigan sales, enter zero.
Fiscal Year Filers: See “Supplemental Instructions for
Complete this line using amounts for the member’s business
Standard Fiscal MBT Filers” in Form 4600.
activity only. Do not include amounts from an interest owned
Line 17: Gross receipts means the entire amount received by
by the member in a Partnership or S Corporation (or LLC taxed
the member, as determined by using the member’s method of
federally as such).
114
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