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Michigan Free Printable 4896, 2019 Michigan Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of a Standard Taxpayer for 2020 Michigan Unitary Business Group (UBG) Affiliates Excluded from the Return of Standard Taxpayers*

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Unitary Business Group (UBG) Affiliates Excluded from the Return of Standard Taxpayers*
4896, 2019 Michigan Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of a Standard Taxpayer

Attachment 11 Michigan Department of Treasury 4896 (Rev. 03-19) 2019 Michigan Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of a Standard Taxpayer Issued under authority of Public Act 38 of 2011. Designated Member Name Federal Employer Identification Number (FEIN) List every C Corporation (or entity taxed federally as such), insurance company, or financial institution, with or without nexus, for which the “greater than 50%” ownership test of a Michigan Unitary Business Group (UBG) is satisfied, and which is not included on the combined standard return of the taxpayer. Using the reason codes for exclusion listed in the instructions, identify in column D why each entity is not included in the combined return. If any entity listed here is part of a federal consolidated group, attach a copy of federal Form 851. 1. A Number from Federal Form 851 (if applicable) B Name C D E F FEIN Reason Code for Exclusion Enter (X) if Nexus with Michigan NAICS Code If more space is needed, include additional copies of Form 4896. Repeat the Designated Member Name and FEIN at the top of every copy. + 0000 2019 22 01 27 5 Instructions for Form 4896 Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of Standard Taxpayers Purpose The purpose of this form is to identify every C Corporation (or entity taxed federally as such), insurance company, and financial institution that meets the Unitary Business Group (UBG) control test of MCL 206.611(6) or is a member of a group for which the Affiliated Group Election of MCL 206.691(2) is applicable for the tax year but is not included on the standard group return supported by this form. NOTE: If any entity listed on this form is a member of a federal consolidated return, attach a copy of federal Form 851. Line-by-Line Instructions Lines not listed are explained on the form. For guidance on UBGs for the purpose of this form, see the “Supplemental Instructions for Standard Members in UBGs” section in the Corporate Income Tax (CIT) Forms and Instructions for Standard Taxpayers (Form 4890) and the Michigan Department of Treasury Web site at www.michigan.gov/taxes. UBG means a group of United States persons that are corporations, insurance companies, or financial institutions, other than a foreign operating entity, that satisfies the control test and relationship test. The control test is satisfied when one of the persons owns or controls, directly or indirectly, more than 50 percent of the ownership interest with voting rights (or rights comparable to voting rights) of the other members. The relationship test is satisfied in one of two ways: The UBG has operations which result in a flow of value between the members in the UBG, or has operations that are integrated with, are dependent upon, or contribute to each other. Flow of value is determined by reviewing the totality of facts and circumstances of business activities and operations. If eligible, a UBG may alternatively be determined by way of an Affiliated Group Election (see instructions for Form 4891 for the CIT definition of an affiliated group, and for eligibility and other details about the election). The “greater than 50% test” for the affiliated group may be different than the traditional control test discussed above, and the affiliated group is determined without regard to the relationship test discussed above. The purpose of this form is to identify entities for which the ownership test is satisfied, but which are not included on the combined return supported by this form, either because the relationship test is not satisfied (which is not applicable to a UBG by affiliated group election) or because the entity is excluded by statute from the UBG or from the standard combined return. A member whose business activity is not included in the current combined return because its tax year ends after the filing period of the UBG should also be listed here. NOTE: A taxpayer that is a UBG must file a combined return using the tax year of the Designated Member (DM). The combined return of the UBG must include each tax year of each member whose tax year ends with or within the tax year of the DM. For example, Taxpayer ABC is a UBG comprised of three standard members: Member A, the DM with a calendar tax year, and Members B and C with fiscal years ending March 31 and September 30, respectively. Taxpayer ABC’s tax year is that of its DM. Line 1A: If an entity being listed here is listed on federal Form 851, enter the identifying number for that entity that is called “Corp. No.” at the left edge of pages 1, 2, and 3 of federal Form 851. Line 1D: Reason codes for affiliates being excluded from the current combined return: Lacks business activities resulting in a flow of value or integration, dependence or contribution to group.* 2 Foreign operating entity. 3 Foreign entity. 4 Member has no CIT tax year (as a member of this UBG) ending with or within this filing period. 5 Insurance company. (Insurance companies with nexus always file separately.) 6 Financial institution. (Financial institutions and standard taxpayers generally are not included on the same combined return.) 9 Other. *NOTE: Reason code number 1 does not apply to a member of an affiliated group that has made the Affiliated Group Election. 1 A taxpayer is required to retain records to substantiate the reason(s) for a member’s exclusion from the UBG return. If you have questions, call Treasury, Technical Services Section, at 517-636-4230, to discuss an appropriate entry. Line 1E: If this entity has nexus with Michigan, enter an “X” in this box. Line 1F: Enter the entity’s six-digit North American Industry Classification System (NAICS) code. For a complete list of sixdigit NAICS codes, see the U.S. Census Bureau Web site at www.census.gov/eos/www/naics/, or enter the same NAICS code used when filing the federal Form 1120, Schedule K; or federal Form 1120S. Include completed Form 4896 as part of the tax return filing. 47
Extracted from PDF file 2019-michigan-form-4896.pdf, last modified December 2019

More about the Michigan Form 4896 Corporate Income Tax TY 2019

We last updated the Unitary Business Group (UBG) Affiliates Excluded from the Return of Standard Taxpayers* in March 2020, so this is the latest version of Form 4896, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 4896 directly from TaxFormFinder. You can print other Michigan tax forms here.


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Other Michigan Corporate Income Tax Forms:

TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MI W-4P Withholding Certificate for Michigan Pension or Annuity Payments
Form 4884 Pension Schedule
Form 4567 Business Tax Annual Return
Form 4884 Worksheet Form 4884 Section D Worksheet
Form 4642 Voluntary Contributions Schedule

Download all MI tax forms View all 98 Michigan Income Tax Forms


Form Sources:

Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4896 from the Department of Treasury in March 2020.

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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 4896

We have a total of seven past-year versions of Form 4896 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 4896

4896, 2019 Michigan Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of a Standard Taxpayer

2017 Form 4896

4896, 2017 Michigan Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of a Standard Taxpayer

4896, Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of Standard Taxpayers 2012 Form 4896

4896, Corporate Income Tax Unitary Business Group Affiliates Excluded from the Return of Standard Taxpayers


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