Michigan Schedule of Flow-Through Withholding*
Extracted from PDF file 2016-michigan-form-4911.pdf, last modified December 2016
Schedule of Flow-Through Withholding*Attachment 5 Michigan Department of Treasury 4911 (Rev. 03-16) 2016 Michigan Corporate Income Tax Schedule of Flow-Through Withholding Issued under authority of Public Act 38 of 2011. Complete this form if Flow-Through Withholding was withheld on behalf of the taxpayer by a flow-through entity, and the flow-through entity’s tax year ended with or within the taxpayer’s filing period. Sum the amount of withholding in Column E and carry to Form 4891, line 46; Form 4905, line 44; or Form 4908, line 25. (If amending a return, carry the sum to Form 4892, line 46; Form 4906, line 44; or Form 4909, line 25.) Taxpayer Name (If Unitary Business Group, Name of Designated Member) Federal Employer Identification Number (FEIN) Unitary Business Groups Only: Name of the Unitary Business Group Member Reporting on This Form Federal Employer Identification Number (FEIN) A Flow-Through Entity Name B FEIN C Check (X) if the FlowThrough is Unitary D E Distributive Share of Income from the Flow-Through Entity Withholding Paid by the Flow-Through Entity on Behalf of this Taxpayer If more space is needed, include additional copies of Form 4911. Repeat the taxpayer name and FEIN at the top of every copy. + 0000 2016 48 01 27 7 Instructions for Form 4911 Michigan Corporate Income Tax: Schedule of Flow-Through Withholding Purpose Column-by-Column Instructions The purpose of this form is to report the Flow-Through Withholding (FTW) payments made by a flow-through entity (FTE) on behalf of a Corporate Income Tax (CIT) filer. Name and Account Number: Enter the name and Federal Employer Identification Number (FEIN) of the taxpayer as reported on page 1 of the Michigan Corporate Income Tax Annual Return (Form 4891), Insurance Company Annual Return for Corporate Income and Retaliatory Taxes (Form 4905), Corporate Income Tax Annual Return for Financial Institutions (Form 4908), or applicable amended return. General Instructions This form must be used by a taxpayer that is a standard filer, insurance company, financial institution, or unitary business group (UBG) that has an ownership or beneficial interest in an FTE that has remitted FTW payments to the state of Michigan on behalf of the taxpayer that is filing this form. Reported on this form will be the FTW payments made by the FTE if that FTE’s tax year ended with or within the tax year of the taxpayer filing this form. NOTE: Flow-through withholding is repealed effective with FTEs’ tax years beginning after June 30, 2016, under Public Act 158. A CIT taxpayer should not have had any tax withheld on its behalf by FTEs with tax years beginning after June 30, 2016. In addition to being required to withhold on the distributive share of income received by nonresident individual members, an FTE that reasonably expects to have more than $200,000 in business income after allocation and apportionment in the tax year is also required to withhold on the distributive share of income received by its members that are C Corporations and other FTEs. There is not a requirement to withold on financial institutions and insurance companies. In addition, under PA 233 of 2013, if the FTE has made a valid election to file Michigan Business Tax (MBT), it is not obligated to remit FTW on behalf of its members. However, if FTW payments were made on behalf of any CIT taxpayer, it must complete this form to receive credit for the FTW payments on its CIT return. An FTE is an entity that, for the applicable tax year, is treated as a subchapter S Corporation under section 1362(a) of the internal revenue code, a general partnership, a trust, a limited partnership, a limited liability partnership, or a limited liability company that is not taxed as a C Corporation for federal income tax purposes. UBGs: Complete a separate form for each UBG member on whose behalf any FTW payments were made. 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. Columns A and B: Identify each FTE that remitted FTW payments on behalf of the taxpayer filing this form by name and FEIN. Column D: Enter the unapportioned distributive share of taxable income received from the FTE as it is listed on the notice of withholding provided by the FTE. Column E: Enter the FTW payments made on behalf of the taxpayer by the FTE as it is listed on the notice provided to the taxpayer by the FTE. Included on this column would be FTW payments made by flow-through entities whose tax years ended with or within the tax year of the taxpayer filing this form. For example, a 2014 calendar year filer would include FTW payments made by an FTE whose tax year ended on or after January 1, 2014, and on or before December 31, 2014. The amount listed here should match the amount of withholding reported to the taxpayer by the FTE. The combined amount entered in this column should be entered on line 46 of Form 4891 if this form is filed by a standard taxpayer; line 44 of Form 4905 if this form is filled out by an insurance company; or line 25 of Form 4908 if this form is filled out by a financial institution. UBG NOTE: The total of column E for each member should be carried to Form 4897, line 38, for that member. Financial UBG NOTE: The total of column E for each member should be carried to Form 4910, line 27, for that member. 91
More about the Michigan Form 4911 Corporate Income Tax TY 2016
We last updated the Schedule of Flow-Through Withholding* in February 2017, so this is the latest version of Form 4911, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 4911 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 4884||Pension Schedule|
|Form 4891||CIT Annual Return|
|Form 5049||Worksheet for Married, Filing Separately and Divorced 5049|
|Form 777||Michigan Resident Credit for Tax Imposed by a Canadian Province|
Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4911 from the Department of Treasury in February 2017.
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 4911
We have a total of four past-year versions of Form 4911 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
4911, Corporate Income Tax Schedule of Flow-Through Withholding
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