Michigan Flow-Through Withholding Opt-Out Schedule (OBSOLETE)

Flow-Through Withholding Opt-Out Schedule (OBSOLETE)
4920, 2016 Michigan Flow-Through Withholding Opt-Out Schedule
Reset Form
Attachment 2

Michigan Department of Treasury
4920 (Rev. 04-16)

2016 Michigan Flow-Through Withholding Opt-Out Schedule
Issued under authority of Public Act 38 of 2011 and PA 15 of 2013.
Flow-Through Entity (FTE) Name

FTE Federal Employer Identification Number (FEIN)

A
Member Information

B

C

FEIN

Tentative Distributive Share
of Business Income

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 4920. Repeat the taxpayer name and FEIN at the top of every copy.

+

9999 2016 54 01 27 0

Instructions for Form 4920
Michigan Flow-Through Withholding Opt-Out Schedule
If more space is needed, flow-through entities should go online to www.michigan.gov/taxes to print additional pages.
Repeat the flow-through entity Name and FEIN at the top of each page. All pages must be submitted as part of a valid
return.

Purpose

Column by Column Instructions

To report the members of the flow-through entity that have
opted out of withholding on their distributive shares of income
by providing the flow-through entity with an exemption
certificate, thereby relieving the flow-through entity of its
obligation to withhold on that member for the tax year. The
member must provide the flow-through entity with a valid
Certification of Exemption for Flow-Through Withholding
Payments (Form 4912) or any comparable document containing
the same information.

Column A: Enter the name, address, city, state, and ZIP code
of the member as it is entered on the exemption certificate
submitted by the member.

For purposes of this form, member means a flow-through
entity’s C corporation or other flow-through entity members.
The term excludes non-resident individuals.

Column B: Enter the member’s FEIN as it appears on the
exemption certificate submitted by the member.
Column C: Enter the member’s share of the flow-through
entity’s tentative distributive share of business income.
Include completed Form 4920 as part of the tax return filing.

Under PA 158 of 2016, Flow-Through Withholding is no longer
required for FTEs with tax years beginning after June 30, 2016.
Treasury will no longer support the processing of forms or
withholding payments for FTEs with tax years beginning after
that date.

General Instructions
Enter on this form each member of a flow-through entity that
has submitted an exemption certificate to the flow-through
entity. If more space is needed to report all of the members
that have submitted exemption certificates, include additional
copies of Form 4920. Include at the top of each Form 4920 the
name and Federal Employer Identification Number (FEIN)
of the flow-through entity filing this Annual Flow-Through
Withholding Reconciliation Return (Form 4918).
Flow-through entities that are unitary with a CIT taxpayer:
If the flow-through entity has received an exemption certificate
from a CIT taxpayer that is unitary with the flow-through
entity, enter the information for that CIT taxpayer first. If more
than one copy of Form 4920 is required, do not repeat member
information on subsequent pages.

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