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Form 4910 - Michigan Corporate Income Tax Unitary Business Group Combined Filing Schedule For Financial Institutions - 2012 Page 9

“Standard” taxpayers not owned by a financial

institution. (Financial institutions and “standard”

taxpayers are not included on the same combined return.)

Other.

If you have questions, call the Michigan Department of

Treasury, Technical Services Division, at (517) 636-4230, to

discuss an appropriate entry.

Line 29E: If this person has nexus with Michigan, check this box.

Line 29F: Enter this person’s six-digit NAICS code. For a

complete list of six-digit NAICS codes, see the U.S. Census

Bureau Web site at , or enter

the same NAICS code used when filing U.S. Schedule K of

U.S. Form 1120.

Part 4: Persons Included in the Prior Combined

Return, but excluded From Current Return

The purpose of Part 4 is to assist Treasury in tracking

membership changes of a UBG from year to year. If the reason

the person is not on this return is because it did not satisfy the

flow of value, etc., test at any time during the filing period, list

the person on line 29, and do not enter it here.

Line 30C: Reason codes for a person being included in last

year’s return but not on the combined return for financial

institutions supported by this form:

10 The person no longer meets the control test but the

ownership interest is still greater than zero.

12 The person no longer meets the control test and the

ownership interest is zero.

14 Before the beginning of the filing period for this return,

the person ceased to exist due to dissolution.

16 Before the beginning of the filing period for this return,

the person ceased to exist due to a merger or similar

combination.

If the reason is not listed among these reason codes, describe

the reason in 21 characters or less in the space provided.

Other Supporting Forms and Schedules

For each member that files a separate federal return, attach

copies of the same pages of that member’s federal return as are

required for a separate filer in similar circumstances. See the

“Attachments” section of Form 4908 instructions for guidance

on required pages of federal returns.

If some or all members reporting on the current combined

return are also members of a federal consolidated group, each

member will prepare its portion of this Form 4910 on the basis

of a pro forma federal return. In this case, attach a copy of

the applicable pro forma form and schedules as listed in the

“Attachments” section of Form 4908 instructions.

NOTE: A person that is a disregarded entity for federal tax

purposes, including a single member LLC or Q-Sub, must file

as if it were a sole proprietorship if owned by an individual, or

a branch or division if owned by another business entity.

Include completed Form 4910 as part of the tax return filing.

Form 4910 - Michigan Corporate Income Tax Unitary Business Group Combined Filing Schedule For Financial Institutions - 2012 Page 9

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