Michigan Supplemental Schedule for Unitary Business Groups - Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Und
Extracted from PDF file 2020-michigan-form-4581.pdf, last modified January 2021
Supplemental Schedule for Unitary Business Groups - Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected UndMichigan Department of Treasury 4581 (Rev. 04-20) SUPPLEMENTAL SCHEDULE FOR UNITARY BUSINESS GROUPS 2020 MICHIGAN Business Tax Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Under Public Law 86-272 Issued under authority of Public Act 36 of 2007. INSTRUCTIONS: This form is to be completed by a non-designated member of a Unitary Business Group (UBG) that asserts protection of Public Law 86-272. The non-designated member must forward the completed form to the designated member of the UBG. The designated member must attach the completed form to their MBT Annual Return (Form 4567). See Form 4586 for complete instructions on completing this form. Name of Unitary Business Group Designated Member Federal Employer Identification Number (FEIN) or TR Number Name of Unitary Business Group Non-Designated Member Reporting on this Form Federal Employer Identification Number (FEIN) or TR Number PART 1: PROTECTED ACTIVITIES (Check all that apply to your business in the current year.) 1. Soliciting orders for sales by advertising. 2. Soliciting orders by an employee or representative of the entity so long as the individual does not, for the benefit of the entity, maintain or use any office or other place of business in Michigan other than an “in-home” office. 3. Carrying samples and promotional materials only for display or distribution without charge or other consideration. 4. Furnishing and setting up display racks and advising customers on the display of the company’s products without charge or other consideration. 5. Providing automobiles to sales personnel for their use in conducting protected activities. 6. Passing orders, inquiries and complaints on to the home office. 7. Missionary sales activities; i.e., the solicitation of indirect customers for the company’s goods. For example, a manufacturer’s solicitation of retailers to buy the manufacturer’s goods from the manufacturer’s wholesale customers is protected if such solicitation activities are otherwise protected. 8. Coordinating shipment or delivery without payment or other consideration and providing information relating thereto either prior or subsequent to the placement of an order. 9. Checking of customers’ inventories, without a charge for re-order (but not for other purposes, such as quality control). 10. Recruiting, training or evaluating sales personnel, including occasionally using homes, hotels or similar places for meetings with sales personnel. 11. Mediating customer complaints when the purpose is solely for improving the relationship between the sales personnel and the customer and facilitating requests for orders. 12. Owning, leasing, using or maintaining (i) personal property for use in the employee’s or representative’s “in-home” office, and/or (ii) an automobile that is solely limited to the conducting of protected activities. For example, the use of personal property such as a cellular telephone, facsimile machine, copier, personal computer and computer software will not subject the out-of-state business to the Business Income Tax so long as the use of these items is limited to the carrying on of protected solicitation. PART 2: GENERAL INFORMATION (Check all that apply to your business.) 13. Had a resident or nonresident employee working in Michigan during the tax year. 14. Had a resident or nonresident representative working in Michigan during the tax year. 15. Had a resident or nonresident independent contractor working in Michigan during the tax year. (Note: Sales activities by an independent contractor are provided additional protection under PL 86-272 not afforded to an employee or representative of a business.) 16. Previously filed Michigan tax returns for Sales, Use and Withholding Tax, Michigan Business Tax, or Single Business Tax. If checked, complete information below for the most recent return filed: Tax Type 17. Tax Year Had a regional office in Michigan during the tax year. If checked, enter office location below. PART 3: CERTIFICATION OF BUSINESS ACTIVITY PROTECTION UNDER PUBLIC LAW (PL) 86-272 18. By checking this box, I certify that I have reviewed the items listed above and certify that, to the best of my knowledge, the business activity of my business is protected under Public Law 86-272. I understand that further review of my business activity within Michigan by the Michigan Department of Treasury may result in a determination that my business is not protected under Public Law 86-272. I have reviewed the list of Unprotected Activities in the instructions for Form 4586 and certify that the business does not conduct unprotected activities.
More about the Michigan Form 4581 Corporate Income Tax TY 2020
We last updated the Supplemental Schedule for Unitary Business Groups - Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Und in April 2021, so this is the latest version of Form 4581, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 4581 directly from TaxFormFinder. You can print other Michigan tax forms here.
Other Michigan Corporate Income Tax Forms:
|Form Code||Form Name|
|Form MI W-4P||Withholding Certificate for Michigan Pension or Annuity Payments|
|Form 4763||E-file Authorization for Business Taxes MI-8879 (OBSOLETE)|
|Form 4918||Annual Flow-Through Withholding Reconciliation Return (OBSOLETE)|
|Form 4891||CIT Annual Return|
|Form 4567||Business Tax Annual Return|
Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4581 from the Department of Treasury in April 2021.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Michigan Form 4581
We have a total of ten past-year versions of Form 4581 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
4581, Supplement Schedule for Unitary Business Groups 2019 MICHIGAN Business Tax Schedule of Business Activity Protected Under Public Law 86-272
4581, 2018 MICHIGAN Business Tax Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Under Public Law 86-27
4581, 2017 Michigan Business Tax Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Under Public Law 86-27
4581, Supplemental Schedule For Unitary Business Groups 2016 Michigan Business Tax Schedule of Business Activity for Non-Designated Members of a Unita
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