Form 4599 - Michigan Business Tax For Financial Institutions Booklet - 2012 Page 31
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42Instructions for Form 4966
Michigan Business Tax Schedule of Flow-Through Withholding
Columns A and B: Identify each flow-through entity that
Purpose
remitted Flow-Through Withholding payments on behalf of the
The purpose of this form is to report the Flow-Through
taxpayer filing this form by name and FEIN.
Withholding payments made by a flow-through entity on behalf
Column C: UBGs only: Enter an ‘X’ in this column if
of a Michigan Business Tax (MBT) filer.
the flow-through entity is in a UBG with the member that is
General Instructions
completing this form.
This form is intended to be used by a taxpayer that is a
Column D: Enter the apportioned distributive share of the
standard filer, insurance company, financial institution, or
flow-through entity’s taxable income received by the taxpayer
Unitary Business Group (UBG) that has an ownership or
completing this form.
beneficial interest in a flow-through entity that has remitted
Column E: Enter the total withholding payments paid on
Flow-Through Withholding payments to the state of Michigan
behalf of the taxpayer filing this form that apply to the tax year
on behalf of the taxpayer that is filing this form. Reported on
included in this return. Included on this column would be Flow-
this form will be the Flow-Through Withholding payments
Through Withholding payments made by flow-through entities
made by the flow-through entity if that flow-through entity’s
whose tax years ended within the tax year of the taxpayer filing
tax year ended with or within the tax year of the taxpayer filing
this form. For example, a calendar year filer would include
this form.
Flow-Through Withholding payments made by a flow-through
A flow-through entity is an entity that, for the applicable tax
entity whose tax year ended on or after January 1, 2012, and on
year, is treated as a subchapter S Corporation under section
or before December 31, 2012. Any flow-through entity that has
1362(a) of the internal revenue code, a general partnership, a
withheld on behalf of the taxpayer filing this form should have
trust, a limited partnership, a limited liability partnership, or a
provided the taxpayer the amount for its records.
limited liability company that is not taxed as a C Corporation
The combined amount entered in this column should be entered
for federal income tax purposes.
on line 62 of Form 4567 if this form is filed by a standard
taxpayer; line 68 of Part 2B of the MBT UBG Combined Filing
Column-by-Column Instructions
Schedule for Standard Members (Form 4580) if this form is
Name and Account Number: Enter the name and Federal
filled out by a member of a UBG of standard taxpayers; line
Employer Identification Number (FEIN) of the taxpayer as
50 of Form 4588 if this form is filled out by an insurance
reported on page 1 of the Michigan Business Tax Annual
company; line 35 of Form 4590 if this form is filled out by a
Return (Form 4567), Insurance Company Annual Return
financial institution; or line 35 of the MBT UBG Combined
for Michigan Business and Retaliatory Taxes (Form 4588),
Filing Schedule for Financial Institutions (Form 4752) if this
or Michigan Business Tax Annual Return for Financial
form is filled out by a member of UBG of financial institutions.
Institutions (Form 4590).
UBGs: Complete one form for each member of the UBG. Enter
the FEIN and name of the Designated Member in the Taxpayer
Name and FEIN fields and the member’s name and FEIN to
whom the schedule applies on the line below.
31
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