Michigan Schedule of Flow-Through Withholding*

Schedule of Flow-Through Withholding*
4911, 2017 Michigan Corporate Income Tax Schedule of Flow-Through Withholding
Attachment 5

Michigan Department of Treasury
4911 (Rev. 03-17)

2017 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 member by a flow-through entity, and the flow-through entity’s tax year
ended with or within the member’s filing period. Sum the amount of withholding in Column E and carry to Form 4891, line 46; or Form 4908, line 25. (If
amending a return, carry the sum to Form 4892, line 46; or Form 4909, line 25.) See instructions.
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 Member

If more space is needed, include additional copies of Form 4911. Repeat the taxpayer name and FEIN at the top of every copy.

+

0000 2017 48 01 27 5

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: Under Public Act 158 of 2016, flow-through
withholding is repealed effective with FTEs’ tax years
beginning after June 30, 2016. 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,	 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.

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