Form 4918 To 4920 - Michigan Flow-Through Withholding - 2014
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32Michigan Department of Treasury
2014 Michigan
5014 (Rev. 11-14)
F
-T
w
low
hrough
iThholding
This booklet contains forms and instructions to complete
a Flow-Through Withholding Reconciliation Return
for calendar year 2014 or a fiscal year ending in 2015.
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 23: Schedule of Unitary Apportionment for
Flow-Through Withholding (Form 4919)
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Page 29: Michigan Flow-Through Withholding
Opt-Out Schedule (Form 4920)
Filing a Return:
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All 2014 Flow-Through Withholding Reconciliation
Returns must be paper filed; there is no e-file option.
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If additional forms or form pages are needed, go
online to
Due Date:
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Calendar Filers: On or before February 28, 2015.
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Fiscal Filers: On or before the last day of the second
month after the close of the tax year.
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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