Form 4898 - Michigan Corporate Income Tax: Non-Unitary Relationships With Flow-Through Entities - 2012

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Michigan Department of Treasury
Attachment 6
4898 (Rev. 03-12), Page 1
2012 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
A.
B.
C.
D.
E.
Taxpayer’s Distributive
Flow-Through Entity
Taxpayer’s Michigan
Share of Flow-Through
Apportionment
Flow-Through Distributive
Flow-Through Entity Name
FEIN
Entity Income
Percentage
Income after Apportionment
If more space is needed, include additional copies of Form 4898. Repeat the taxpayer name and FEIN at the top of every copy.
+
0000 2012 26 01 27 1

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