Michigan Withholding Opt-Out Schedule (OBSOLETE)

Withholding Opt-Out Schedule (OBSOLETE)
4903, 2017 Michigan Corporate Income Tax Withholding Opt-Out Schedule
Attachment 8

Michigan Department of Treasury
4903 (Rev. 03-17)

2017 Michigan Corporate Income Tax Withholding Opt-Out Schedule
Issued under authority of Public Act 38 of 2011.

Taxpayer Name (If Unitary Business Group, Name of Designated Member)

Federal Employer Identification Number (FEIN)

Unitary Business Groups Only: Name of Unitary Business Group Member Reporting on This Form

Federal Employer Identification Number (FEIN)

A
Flow-Through Entity Information

B

C

FEIN

Distributive Income
(see instructions)

Name
Address
City

State

ZIP/Postal Code

State

ZIP/Postal Code

State

ZIP/Postal Code

State

ZIP/Postal Code

State

ZIP/Postal Code

State

ZIP/Postal Code

State

ZIP/Postal Code

Name
Address
City
Name
Address
City
Name
Address
City
Name
Address
City
Name
Address
City
Name
Address
City

If more space is needed, include additional copies of Form 4903. Repeat the taxpayer name and FEIN at the top of every copy.

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0000 2017 36 01 27 0

Instructions for Form 4903

Corporate Income Tax Withholding Opt-Out Schedule

Purpose
To	 report	 the	 flow-through	 entities	 to	 which	 this	 taxpayer	
has	 provided	 a	 Certification of Exemption for Flow-Through
Withholding Payments	 (Form	 4912),	 in	 order	 to	 relieve	 the	
Flow-Through	Entity	(FTE)	of	its	obligation	to	withhold	on	this	
taxpayer.

General Instructions
A	 Corporate	 Income	 Tax	 (CIT)	 taxpayer	 is	 able	 to	 relieve	
an	 FTE	 of	 its	 Flow-Through	 Withholding	 requirements	
to	 withhold	 on	 that	 CIT	 taxpayer	 by	 filing	 an	 exemption	
certificate	 with	 the	 FTE.	 A	 taxpayer	 that	 has	 submitted	 an	
exemption	certificate	to	an	FTE	must	fill	out	this	form	to	report	
each	 FTE	 to	 which	 it	 has	 submitted	 an	 exemption	 certificate.	 If	
more	 space	 is	 needed	 to	 report	 all	 of	 the	 flow-through	 entities	
that	 have	 received	 an	 exemption	 certificate	 from	 this	 taxpayer,	
include	 additional	 copies	 of	 Form	 4903.	 Include	 at	 the	 top	 of	
each	 Form	 4903	 the	 name	 and	 Federal	 Employer	 Identification	
Number	 (FEIN)	 of	 the	 taxpayer.	 If	 this	 taxpayer	 is	 a	 Unitary	
Business	 Group	 (UBG),	 enter	 the	 FEIN	 of	 the	 Designated	
Member	(DM)	at	the	top	of	each	additional	Form	4903.
NOTE:	 Form	 4903	 is	 required	 to	 be	 included	 in	 the	 taxpayer’s	
tax	 return	 if	 it	 has	 submitted	 a	 certificate	 of	 exemption	 (Form	
4912)	 to	 an	 FTE.	 The	 taxpayer	 should	 not,	 however,	 include	 a	
copy	 of	 Form	 4912	 with	 this	 CIT	 return.	 Instead,	 retain	 a	 copy	
for	your	records.
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.

UBGs:	 If	 this	 taxpayer	 is	 a	 UBG	 and	 has	 submitted	 an	
exemption	 certificate	 to	 an	 FTE	 it	 is	 unitary	 with,	 and	 more	
than	 one	 member	 of	 the	 UBG	 has	 an	 ownership	 interest	 in	 the	
FTE,	 enter	 the	 information	 for	 this	 FTE	 on	 the	 Form	 4903	 that	
is	 completed	 by	 the	 DM.	 If	 the	 DM	 has	 to	 file	 more	 than	 one	
copy	 of	 Form	 4903,	 only	 list	 the	 flow-through	 entities	 that	 the	
UBG	is	unitary	with	once.

Column by Column Instructions
Taxpayer information:	 Enter	 the	 name	 and	 FEIN	 of	 the	
taxpayer	 filing	 this	 form	 as	 reported	 on	 page	 1	 of	 CIT	 Annual	
Return	(Form	4891).		
UBGs:	 If	 this	 taxpayer	 is	 a	 UBG,	 enter	 the	 name	 and	 FEIN	 of	
the	 DM	 for	 the	 standard	 members	 of	 this	 UBG	 on	 the	 first	 line	
as	it	has	been	reported	on	page	1	of	Form	4891.	Enter	the	name	
and	 FEIN	 of	 the	 member	 of	 the	 UBG	 that	 is	 reporting	 on	 this	
form	 on	 the	 second	 line	 as	 it	 has	 been	 reported	 on	 page	 one	 of	
the	applicable	CIT Data on UBG Members (Form	4897).
Column A:	 Enter	 the	 name,	 address,	 city,	 state,	 and	 Zip	 code	
of	 the	 FTE	 that	 this	 taxpayer	 has	 filed	 an	 exemption	 certificate	
with.
Column B:	 Enter	 the	 FTE’s	 FEIN	 that	 this	 taxpayer	 has	 filed	
an	exemption	certificate	with.
Column C:	 Enter	 the	 taxpayer’s	 unapportioned	 distributive	
share	 of	 the	 flow-through	 entity’s	 income,	 as	 reported	 to	 the	
taxpayer	by	the	FTE.
Include completed Form 4903 as part of the tax return filing.

Flow-through entities that are unitary with this taxpayer:
If	 this	 taxpayer	 has	 submitted	 an	 exemption	 certificate	 to	 an	
FTE	 it	 is	 unitary	 with,	 enter	 the	 information	 for	 this	 FTE	 first.	
If	 more	 than	 one	 copy	 of	 Form	 4903	 is	 required,	 only	 list	 the	
flow-through	 entities	 that	 this	 taxpayer	 is	 unitary	 with	 once.	
For	more	information	on	what	constitutes	a	unitary	relationship	
between	 an	 FTE	 and	 a	 taxpayer,	 see	 the	 instructions	 for	 FlowThrough Entities that are Unitary with the Taxpayer	 (Form	
4900).

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