Michigan Tax Amnesty And Tax Returns Guide And Instructons Page 40
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41INDEX
Additions to business income ......................................... 12
Extensions, applications for (Form 4) ............................ 71
Adjusted gross receipts, definition of............................... 4
Federal changes affecting SBT return, see “How Do I
Amend My Return?” ........................................................ 7
Adjusted gross receipts for controlled groups,
determine ........................................................................ 61
Fiduciaries ........................................................................ 5
Adjusted tax base, reductions to, compute on
Financial organization expenses ..................................... 13
C-8000S .......................................................................... 53
Gross receipts
Affiliated group .............................................................. 57
Checklist ............................................................... 11
Allocated income ............................................................ 19
Worksheet, to determine ....................................... 16
Allowable actions, by organization type ........................ 74
Investment Tax Credit, calculate on Form C-8000ITC .. 39
Alternate tax ................................................................... 19
Loss Adjustment Worksheet .......................................... 25
Annualize gross receipts ................................................... 6
Loss carryover/carryback ............................................... 13
Apportionment formulas for taxpayers taxable in other
No SBT Return Required (Form C-8030) ...................... 67
states, calculate on C-8000H .......................................... 33
Partners, qualify for statutory exemption (Form
Business activity
C-8000KP) ...................................................................... 47
Definition of ............................................................ 4
Penalty and interest
In another state, report on C-8000H ..................... 33
Compute on Form C-8020 for underpayment of
Business Income
estimates ................................................................ 63
Averaging for statutory exemption, compute on
For failure to file ..................................................... 8
C-8000G................................................................ 31
Person, definition of ......................................................... 4
Worksheets, to determine ..................................... 16
Recapture of Capital Acquisition Deduction
Capital Investments ........................................................ 39
(Form C-8000D) ............................................................. 27
Compensation payments, definition of ........................... 12
Recapture of Capital Investments ................................... 40
Consolidated/combined returns, who may file ................. 7
Reduced Credit Table ..................................................... 22
Controlled groups ........................................................... 11
Reductions to adjusted tax base, compute on Form
Credits, to claim
C-8000S .......................................................................... 53
Apprenticeship ...................................................... 49
Revenue Administrative Bulletins .................................. 76
Brownfield ............................................................ 50
Royalties ................................................................12 & 13
Community Foundations Credit ............................ 22
S-corporations
Certified Community Foundation Codes ......... 73
Tax credit table ..................................................... 15
Enterprise Zone Credit .......................................... 49
Qualified shareholders, report on Form
C-8000KC ............................................................. 43
Historic Preservation Tax Credit .......................... 50
Safe harbor leases ........................................................... 12
Homeless Shelter/Food Bank Credit .................... 22
Schedules, which to use ................................................. 74
Investment Tax Credit........................................... 39
Shareholders
Low-Grade Hematite Pellet .................................. 50
Compensation/income, report on Form
Michigan Economic Growth Authority ................ 49
C-8000KC ............................................................. 43
Public Contribution Credit .................................... 22
Exemption ............................................................. 14
Public Utility Property Tax Credit ........................ 22
Short-period ...................................................................... 6
Renaissance Zone ................................................. 50
Small business credit/alternate tax, compute on Form
Small business credit/alternate tax ........................ 21
C-8000C ......................................................................... 21
Unincorporated/S-corporation tax credit .............. 15
Statutory exemption schedule, compute on Form
WDSB ................................................................... 49
C-8043 ............................................................................ 69
Employee, definition of .................................................. 12
Subtractions from business income ................................ 13
Entities under common control, definition of ................ 11
Tax base, adjustments to ................................................ 13
Exempt from Single Business Tax ................................... 5
Who must file? ................................................................. 4
75
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