migenc mi1 migenc (2014) michigan corporate income tax return · michigan corporate income tax...

Michigan Corporate Income Tax ReturnMIGenC (2014)

General Information

Unitary Business Group Information

General footnote

NAICS code (If different from federal)

Date discontinued

Designated member's name

Beginning

Ending

Membership dates: (Part-year members only)

Print unitary business group member forms

Use this section to complete additional information for a member of a unitary business group

Refund only or protected under PL 86-272

Authorize treasury to discuss return with preparer (1 = Yes, 2 = No) (If different from federal)

1

2

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9

MIGenC MI1

2014 CORPORATION / S CORPORATION

Michigan Amended ReturnMIAmend (2014)

General Information

Amounts as Previously Reported

Amended Amounts

General Information


Amended Amounts

Explanation of changes

Transfer original information

Federal taxable income

Domestic production activities deduction

Miscellaneous adjustments

Net bonus depreciation adjustment

Gain/loss adjustment on sale of assets

UBG eliminations from business income

Interest and dividends

Taxes on or measured by net income

Federal net operating loss

Royalty, interest, and other expenses

Miscellaneous additions

Income from non-unitary FTEs

Dividends and royalties received

Interest income from United States obligations

Miscellaneous subtractions

Apportionment percentage

Apportioned income from non-unitary FTEs

Business loss carryforward from prior year(s)

Small business alternative credit

Recapture of business tax credits

Overpayment credited from prior period return

Estimated tax payments

Tax paid with request for extension

Amounts paid with or after original return

Overpayment received on original return

Flow-through withholding payments

Reason code for amending return

Overpayment to be applied

Annual return interest

Annual return penalty

Expenses from the production of oil and gas, and/or minerals

Income from the production of oil and gas, and/or minerals

Underpaid estimate penalty and interest

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2

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MIAmend MI8


Michigan Power of AttorneyMIPOA (2014)

General Information

Representative Information

Tax Matters Information

General Information

Representative Information

Tax Matters Information

Year(s) or period(s)

Limited:

Unlimited

Type of authorization:

Authorization dates:

Tax form number

Tax form number


Type of tax


Ending

Representative name

Representative address

2. Represent and make oral or written presentation

1. Receive, inspect and provide confidential information

Type of tax

3. Sign returns

Change authorized representation

Tax form number

Revoke previous authorization

Contact:

E-mail address

4. Enter into agreements

Type of tax

Fax number

Telephone number

City, state, zip code

Beginning

ME or TR number

Additional FEIN, ME or TR number

Name

Additional contact:

Name

Telephone number

Fax number

E-mail address

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9

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33

MIPOA MI9


Michigan Insurance Company ReturnMIINSGen (2014)

General Information

Gross direct premiums

Taxes, fees and assessments (Foreign insurer)

Disability insurance exemption

Foreign insurer 1

2

3

4

MIINSGen MI10


Michigan Amended Insurance Company ReturnMIINSAmd (2014)

General Information


Amended Amounts

General Information


Amended Amounts


Tax paid with original return



Overpayment credited from prior return



Gross direct premiums written in MI

Premiums on policies not taken

Receipts on sales of annuities

Receipts on reinsurance assumed

Disability insurance premiums written in MI

Gross direct premiums from all lines of insurance carrier services

Michigan workers' compensation placement facility

Michigan basic property insurance association

Michigan automobile insurance placement facility

Property and casualty guaranty association

Michigan life and health insurance guaranty association

Returned premiums on canceled policies

Retaliatory amount


Michigan examination fees

Credit recapture

WDSB credit on original return






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28

29

MIINSAmd MI11


Michigan Financial Institution ReturnMIFIGen (2014)

General Information

Net capital components

Organization type

1 = Partnership / LLC Partnership (UBG)

2 = Fiduciary

Business start date in Michigan (If different from date of incorporation) 1

2

3

MIFIGen MI12


Michigan Amended Financial Institution ReturnMIFIAmnd (2014)

General Information


Amended Amounts

General Information


Amended Amounts


Tax paid with original return

Extension payment


Prior year overpayment



Net capital subtotal


Net capital for current taxable year

Apportioned tax base

Credit recapture






1

2

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17

MIFIAmnd MI13


Michigan Unitary Business Group ReturnMIUGen (2014)

Group Information

Type of unitary business group (1 = Standard taxpayers, 2 = Financial institutions)

Unit

FEIN

Member's name

Tax year end of first affiliated group election

1

2

5

6

7

MIUGen MI14


Michigan Unitary Member InformationMIUMemb (2014)

Member Information

Excluded Member Information

Business and Capital Loss Carryforward

Sales and Gross Receipts

Tax period:

Unit

Member's name

FEIN

Beginning

Membership dates:

Ending

Beginning

Nexus with Michigan (1 = Yes, 2 = No)

NAICS code

If discontinued, effective date

New member (1 = Yes, 2 = No)

Reason for exclusion from combined return

4 = Member has no CIT tax year (as a member of this UBG) ending with or within this filing period

1 = Lacks business activities resulting in a flow of value or integration, dependence or contribution to group

2 = Foreign operating entity

3 = Foreign entity

5 = Insurance company

6 = Financial institution / Standard taxpayer (Financial UBG)

Ending

Protected under PL 86-272 (1 = Yes, 2 = No)

Federal Form 851 affiliate number (If applicable)

Transportation services formula

Address


Foreign country

Total sales eliminations

Michigan sales eliminations

Gross receipts from corporate activity

Total sales

Michigan sales

Excluded members should complete this section and any applicable information in the above section

7 = Other (Financial)

9 = Other (Standard)

16 = Before the filing period, ceased due to merger or similar

14 = Before filing period, ceased due to dissolution

12 = No longer meets control test, no ownership

10 = No longer meets control test, still has ownership

Included in prior combined return (Financial institution only)

Member by affiliated group election

Group eliminations from gross receipts for this member

Business loss carryforward

Carryback or carryover of capital loss

1

2

3

5

6 7 8

9 10

11

12

13

14

15

16

17

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30

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32

MIUMemb MI15


Michigan Unitary Income and AdjustmentsMIUInc (2014)

Adjustments

Additions

Subtractions

Financial Institution

Unit

Member's name

FEIN


US obligation interest



Royalty, interest, and other expenses

Federal net operating loss


Interest and dividends

Disposition adjustment




Federal taxable income

Net capital components

Michigan gross business

Total gross business

Group eliminations from business income for this member

Michigan gross business eliminations

Total gross business eliminations

2 = Fiduciary

1 = Partnership / LLC Partnership

Organization type

Expenses from production of oil and gas, and/or minerals

Income from oil and gas and/or minerals

1

2

4

5

6

7

8

9

10

11

12

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20

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25

26

MIUInc MI16


Michigan Unitary PaymentsMIUPmt (2014)

General Information



Paid with extension

Unit

Member's name

FEIN

Payments made by the designated member on behalf of the group are entered on Screen PmtC or Screen FIPmt.

Enter only payments made by individual members.

1

2

4

5

6

7

MIUPmt MI17


Michigan Electronic FilingMIELF (2014)

General Information

Personal Identification Number (PIN) Information

Electronic Filing Exceptions

Suppress Michigan electronic file when filing federal return electronically

Form 4763 has already been signed and returned (Links to Utilities > Electronic Filing Status)

Signature date (If different from federal)

Filing method

PIN authorization indicator (1 = Taxpayer entered PIN, 2 = ERO entered taxpayer PIN)

Taxpayer PIN (Enter five numbers, other than all zeros)

Name control

ForceCalculated Value

2 = State stand alone (Filing separate from federal return; Michigan PIN information is required)

1 = Fed/state (Filing at the same time or after acceptance of federal return; will default to federal signature method)

5 = Return rejected by the IRS or Michigan and there is no way to correct and resubmit

4 = Preparer applied but not yet accepted to participate in MeF program

1 = Preparer suspended/denied acceptance to participate in MeF program

2 = Preparer is a foreign preparer who does not have an EFIN

Exception

ERO signature date (If different from return signature date or federal ERO signature date)

3 = Prepared by a taxpayer who does not have an EFIN

1

2

3

4

5

6 7

8

9

10

MIELF MI18


Michigan Insurance Company CreditsMIINSCr (2014)

Credits

Michigan examination fees

Michigan life and health insurance guaranty association

Property and casualty guaranty association

Michigan automobile insurance placement facility

Michigan basic property insurance association

Michigan workers' compensation placement facility

Workers' Disability Supplemental Benefit (WDSB) Credit

1

2

3

4

5

6

7

MIINSCr MI19


Michigan Unitary Member Flow-Through EntityMIUFTE (2014)

General Information


Withholding Information

Unit

Foreign country


Withholding

Michigan sales

Gross receipts applicable to tax period

Transportation services formula (Sales represent miles)

Intercompany eliminations from total sales

Total sales

Intercompany eliminations from Michigan sales

Unitary relationship (Force) (1 = Yes, 2 = No)

Percent of this entity owned by the taxpayer

Tax year end

Address

FEIN

Opted out of withholding

Distributive share of income before apportionment

Flow-through entity's name

Files MBT return for the tax year of the taxpayer

1

2

4

6

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10 11

12

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24

MIUFTE MI20


Michigan Penalties and InterestMIPen (2014)

General Information

Annualization Worksheet

Underpayment of estimated tax (C corp, Insurance companies and Financial institutions)

Failure to pay

Late interest

Prior year tax (Annualized)

Date return filed (If different from original due date of return)

Suppress penalties on return:

Nonrefundable credit

CIT business loss carryforward

Business income

12 months9 months

Subtractions

Additions

6 months3 months

Recapture of business credits

1

2

3

4

5

6 7 8 9

10 11 12 13

14 15 16 17

18 19 20 21

22 23 24 25

26 27 28 29

MIPen MI21


Michigan AdjustmentsMIAdj (2014)

Adjustments

Additions

Subtractions

Interest and dividends derived from obligations other than Michigan


Royalty, interest, and other expenses paid to a non-UBG related party



US obligation interest


Domestic production activities deduction (Force)


Eliminations from business income (UBG only)

Income from production of oil and gas and/or minerals


1

2

3

4

5

6

7

8

9

10

11

12

MIAdj MI22


Michigan Net Operating LossMINOL (2014)

Net Operating Loss Carryover

(Net Operating Loss)

Net operating loss footnote

Tax Year

Preceding

NOL Utilized

2013

2012

2011

(Acquired Loss)

Business loss acquired in an IRC 381(a)(1) or (2) transaction (Enter in designated member only for UBGs)

Prior Year

22 23 24

25 26 27

28 29 30

31

32

MINOL MI24


Michigan Two Year ComparisonMI2YrC (2014)

Income Tax

Additions

Subtractions

Taxes and Credit

Payments and Penalties

Federal taxable income from U.S. Form 1120

Enter amounts from prior year Form 4891


Miscellaneous

Gain/loss adjustment on sale of an eligible depreciable asset

UBG total group eliminations

Interest income and dividends from states other than Michigan


Carryback or carryover of a federal net operating loss

Royalty, interest, and other expenses paid to a related person

Miscellaneous

Income from non-unitary FTEs

Dividends and royalties received from other than U.S. persons or foreign operating entities

Interest income derived from United States obligations

Miscellaneous

Corporate income tax before credit

Available CIT business loss carryforward

Apportioned income from non-unitary FTE




Credit forward





Overpayment credited from prior period return


Small business alternative credit

Recapture of certain business tax credits


Income from the production of oil and gas, and/or minerals

1

2

3

4

5

6

7

8

9

10

11

12

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MI2YrC MI25


Michigan Annual Withholding Reconciliation ReturnMIGenS (2014)

General Information

General footnote

LLC

Authorize treasury to discuss return with preparer (1 = Yes, 2 = No) (If different from federal)

Date discontinued

NAICS code (If different from federal)1

2

3

4

5

MIGenS MI26


Michigan Withholding PaymentsMIPmtS (2014)

Payments

Total, or

4th payment

3rd payment

2nd payment

1st payment

Specific payments if unequal or not timely: Calculated Amount

5th payment

Amount PaidDate Paid

Treat calculated amounts as paid

Payments for Insurance Companies and Financial Institutions should be entered on Screen INSPmt and Screen FIPmt

1

2

3 4 5

6 7 8

9 10 11

12 13 14

15 16

MIPmtS MI27


Michigan Withholding EstimatesMIEstS (2014)

Overpayment Application

Estimates

2 = Use current year tax liability adjusted by amount below

Amount to round up each estimate

2nd payment

1st payment

Amount for code #2

Amounts for code #9 or next year estimates paid:

Form 4917 - declaration for next year

Number of estimates desired

4th payment

3rd payment

1 = Use current year liability

Amounts for Next Year

Code #9 Estimates Paid

9 = Use amounts entered below

1 = Refund 100% of overpayment

3 = Distribute amount specified below to shareholders, refund excess

2 = Distribute 100% of overpayment to shareholders

Amount for code #3

Application of current year overpayment

Information for Insurance Companies and Financial Institutions should be entered on Screen INSEst and Screen FIEst

1

2

3

4

5

6

7

8

9

10

11

12

13

14

MIEstS MI28


Michigan Small Business Alternative CreditMICr (2014)

Form 4893 - Small Business Alternative Credit

Form 4894 - Ownership Information

Form 4895 - Adjusted Business Income Disqualifier

Form 4895 - Shareholder Income Disqualifier

Ownership information

Allowable credit percentage (Force)

Preceding

Tax Period

Losses Used

5th

4th

3rd

2nd

1st

Date

Loss Reported &

Credit Received(Enter as positive amounts)

Allowable credit percentage for gross receipts reduction (Force)

Shareholder income disqualifier (If different from $160,000)

Loss Reported &

Date

1st

2nd

3rd

4th

5th

Losses Used

Tax Period

Preceding

Credit Received(Enter as positive amounts)

(Enter as positive amounts)

Business Losses

Adjusted

(Enter as positive amounts)

Adjusted

Business Losses

1

2

3

4 5 6 7

8 9 10 11

12 13 14 15

16 17 18 19

20 21 22 23

24

25 26 27 28

29 30 31 32

33 34 35 36

37 38 39 40

41 42 43 44

MICr MI29


Michigan Shareholders' Separately Stated ItemsMIKSep (2014)

Section A

AmountDescription

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

MIKSep MI30


Michigan Adjustments, Page 2MIAdj2 (2014)

Gross Receipts

Inclusions

Exclusions

Gross receipts (Force)

Receipts from sale of assets

Sale of products

Services performed

Gratuities stipulated on a bill

Sales tax collected on the sale of tangible personal property

Dividend and interest income

Gross commissions earned

Rents

Royalties

Professional services

Sales of scrap and other similar items

Client reimbursed expenses not obtained in an agency capacity

Gross proceeds from intercompany sales

Other receipts

Proceeds from sales by a principal

Amounts received as an agent on sole behalf

Amounts excluded from gross income of a foreign corporation

Amounts received by an advertising agency

Amounts received by a person that manages real property

Proceeds from the original issue of stock, equity instruments, or debt instruments

Refunds from returned merchandise

Cash and in-kind discounts

Trade discounts

Federal, state, or local tax refunds

Security deposits

Payment of the principal portion of loans

Value of property received in a like-kind exchange

Proceeds from a sale, transaction, exchange, involuntary conversion

Proceeds from an insurance policy

Proceeds from the taxpayer's transfer of an account receivable

Other exclusions

Receipts from the production of oil and gas

Number of months in CIT period (Force) (For short year returns if different from federal)

Eliminations from gross receipts (UBG only)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

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28

29

30

31

32

33

34

35

MIAdj2 MI31


Michigan Flow-Through EntityMIFTE (2014)

General Information


Withholding Information

Address

Tax year end

Percent of this entity owned by the taxpayer

Unitary relationship (Force) (1 = Yes, 2 = No)

Intercompany eliminations from Michigan sales

Total sales

Intercompany eliminations from total sales

Transportation services formula (Sales represent miles)

Gross receipts applicable to tax period

Michigan sales

Distributive share of income before apportionment

Withholding


Foreign country

Unit

FEIN

Flow-through entity's name

Opted out of withholding

Files MBT return for the tax year of the taxpayer

1

2

4

6

7 8 9

10 11

12

13

14

15

16

17

18

19

20

21

22

23

24

MIFTE MI32


Michigan Unitary Small Business Alternative CreditMIUCr (2014)

Form 4894 - Ownership Information

Ownership information

Unit

Member's name

FEIN

Annualization percentage

1

2

4

5

6

MIUCr MI33


Michigan Unitary Credit RecaptureMIUCr2 (2014)

Credit Recapture

MEGA advanced lithium ion battery pack credit

MEGA large scale battery credit

MEGA battery manufacturing facility credit

MBT historic preservation credit

Start-up business credit

SBT historic preservation credit

Anchor company payroll credit

Anchor company taxable value credit

MBT brownfield redevelopment credit

Film infrastructure credit

Biofuel infrastructure credit

SBT "new" brownfield credit

MEGA federal contract credit

MEGA photovoltaic technology credit

Entrepreneurial credit

MBT MEGA employment tax credit

MEGA research and development credit

Single Business Tax (SBT) investment tax credit

Michigan Business Tax (MBT) investment tax credit

Unit

Member's name

FEIN1

2

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

MIUCr2 MI34


Michigan Credit RecaptureMICr2 (2014)

Credit Recapture
















MBT MEGA research and development credit


SBT investment tax credit recapture

MBT investment tax credit recapture 1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

MICr2 MI35


Michigan Insurance Company PaymentsMIINSPmt (2014)

PaymentsPayments

4th payment

3rd payment

2nd payment

1st payment


5th payment



Total, or


Paid with extension (For page 2 of the return)

1

2

3

4 5 6

7 8 9

10 11 12

13 14 15

16 17

18

MIINSPmt MI38


Michigan Amended Composite ReturnMICAmend (2014)

General Information


Amended Amounts


Overpayment on original return


Tax paid with (or after) original return

Interest

Penalty

1

2

3

4

5

6

MICAmend MI39


Michigan Form 1065 and 1041 Schedule K-1MIK1 (2014)

General Information

Income

Withholding

Enter all other Schedule K-1 pass-through items on the appropriate input screen

Unit

EIN

Name of entity

Address


511

Other income (loss) items:

Line Item

5

1065 1041

8

7

1

10

Net short-term capital gain (loss)

Royalties

Ordinary dividends

Other interest income

Other net rental income (loss)

Net rental real estate income (loss)

Ordinary business income (loss)

4a9a

38

7

2a6a

6

1

11A Involuntary conversions, Form 4684 line 34 (b)(i) (Enter as positive amount)

Other portfolio income (loss)

Net Section 1231 gain (loss)

Net long-term capital gain (loss)

2

3

5

1420 US obligation interest

Amount of withholding paid on your behalf

11F Section 1202 gain - 75% exclusion

11F

11F

Section 1202 gain - 60% exclusion

Section 1202 gain - 50% exclusion

11B

11B

Involuntary conversions, Form 4684 line (c)

Involuntary conversions, Form 4684 line 34 (b)(ii) (Enter as positive amount)

11E Cancellation of debt

11F

11D

Other income (loss)

Mining exploration costs recapture

Tax year end (If different from corporate year end)


Guaranteed payments4

11C Section 1256 contracts and straddles

Unitary relationship (Insurance Company or Financial Institution) (1 = Yes, 2 = No)

Foreign country

1

2

3

4

5 6 7

8 9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

MIK1 MI40


Michigan Insurance Company EstimatesMIINSEst (2014)


Estimates


Estimates

Estimates PaidCode #5 or #9

Next YearAmounts for

5 = Use amounts entered below, before overpayment

3 = Use current year liability even if less than $800

2 = Use current year liability adjusted by amount below


1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted; refund excess

3 = Apply to first estimate; refund excess

2 = Apply 100% of overpayment to next year's estimates; refund excess

2nd payment

1st payment

Amount for code #2

1 = Use current year liability; if less than $800 use zero

7 = Apply 100% of overpayment to next year's estimates; no refund

6 = Apply to first and second estimates; refund excess

Amounts for code #5, #9 or next year estimates paid:

9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)

8 = Apply amount below


Amount for code #5 or #8



4th payment

3rd payment

4 = Apply equally to each estimate; refund excess

1

2

3

4

5

6

7

8

9

10

11

12

13

14

MIINSEst MI41


Michigan Credit RecaptureMICrS (2014)

Credit Recapture

MBT investment tax credit recapture

SBT investment tax credit recapture


MBT MEGA research and development credit
















1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

MICrS MI42


Michigan Financial Institution Payments and ExtensionMIFIPmt (2014)

Payments

Extension

Payments

Extension

4th payment

3rd payment

2nd payment

1st payment


5th payment



Total, or


Paid with extension (For page 2 of the return)


Address

Mailing address, if different:

Balance due on extension (Force)

Extended due date (For filing instructions, penalties and interest calculations)

1

2

3

4 5 6

7 8 9

10 11 12

13 14 15

16 17

18

19

20

21 22 23

24

MIFIPmt MI43


Michigan Financial Institution EstimatesMIFIEst (2014)


Estimates


Estimates

Estimates PaidCode #5 or #9

Next YearAmounts for


3 = Use current year liability even if less than $800

2 = Use current year liability adjusted by amount below


1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted; refund excess



2nd payment

1st payment

Amount for code #2

1 = Use current year liability; if less than $800 use zero










4th payment

3rd payment


1

2

3

4

5

6

7

8

9

10

11

12

13

14

MIFIEst MI44


Michigan EstimatesMIEstC (2014)


Estimates


3rd payment

4th payment










1 = Use current year tax liability; if less than $800 use zero

Amount for code #2

1st payment

2nd payment



5 = Apply amount specified below to estimates until exhausted; refund excess1 = Refund 100% of overpayment


2 = Use current year tax liability adjusted by amount below

3 = Use current year tax liability even if less than $800


Amounts for Next Year

Code #5 or #9 Estimates Paid

Information for Insurance Companies and Financial Institutions should be entered on Screen INSEst and Screen FIEst

1

2

3

4

5

6

7

8

9

10

11

12

13

14

MIEstC MI45


Michigan Payments and ExtensionMIPmtC (2014)

Payments

Extension

Extended due date (For filing instructions, penalties and interest calculations)

Balance due on extension (Force)

Mailing address, if different:

Address


Paid with extension


Total, or


Date Paid Amount Paid

5th payment

Calculated AmountSpecific payments if unequal or not timely:

1st payment

2nd payment

3rd payment

4th payment

Payments for Insurance Companies and Financial Institutions should be entered on Screen INSPmt and Screen FIPmt

1

2

3

4 5 6

7 8 9

10 11 12

13 14 15

16 17

18

19

20

21 22 23

24

MIPmtC MI46


Michigan AdjustmentsMIAdjS (2014)

Tentative Distributive Income

Sale or Exchange of Section 179 Property

Total distributive income (Force)

Calculated

Amount Force

Gain (loss) reported separately from federal Schedule K, line 17d

Section 179 included in gain (loss)

1

23

4

MIAdjS MI47


Michigan Depreciation AdjustmentsMIDepr (2014)

Adjustment for State Differences in Depreciation

Adjustment to Income for Disposition of Assets

Force

Bonus depreciation adjustment

Amount

Calculated

Depreciation disposition adjustment

Calculated

Amount Force

12

34

MIDepr MI48


migenc mi1 migenc (2014) michigan corporate income tax return · michigan corporate income tax...

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