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Get C 8000h Michigan Form

Michigan Department of Treasury Rev. 11-98 SINGLE BUSINESS TAX APPORTIONMENT FORMULA C-8000H This form is issued under authority of P. A. 228 of 1975. See instruction booklet for filing guidelines. 1 Name 2 Federal Employer ID No* FEIN or TR No* PART 1 COMPUTATION OF APPORTIONMENT PERCENTAGE If 100 of your property and payroll is attributable to Michigan you must include documentation to substantiate nexus with another state. A B Weighting Factors 9 Percentage. Divide line 5 by line 8 x 10 x 80 8 Total property. Add lines 6 and 7 7 Multiply total rentals by 8 and enter the result 6 Average value of total property held during the year w 5 Total Michigan property. Add lines 3 and 4 Weighted Percentage 4 Multiply Michigan rentals by 8 and enter the result PROPERTY FACTOR C 11 Total wages PAYROLL FACTOR 10 Michigan wages 14 Total sales SALES FACTOR 13 Michigan sales 16 Apportionment percentage. Add column C lines 9 12 15. Use this percentage to apportion your tax base on C-8000 line 33 and to apportion the capital acquisition deduction on C-8000D line 8. The Commissioner of Revenue may require periodic averaging of property values during the tax year if this is reasonably required to reflect the average value of the filer s property. If you do not have three factors if line 8 11 or 14 is zero see Formulas for Special Situations on page 35 of the instructions. PART 2 TRANSPORTATION SERVICES FINANCIAL ORGANIZATIONS OR TAXPAYERS AUTHORIZED TO USE A SPECIAL FORMULA USE THE LINES PROVIDED BELOW* Attach explanation* 18 Total 17 Michigan PART 3 CAPITAL ACQUISITION APPORTIONMENT This part is only used for certain recaptures. Complete this part only if you disposed of depreciable personal property that you acquired in tax years beginning before Oct. 1 1989. 20 Property factor from line 9 column A 21 Payroll factor from line 12 column A 22 Total* Add lines 20 and 21 23 Average percentage. Divide line 22 by 2 if you have only one factor enter the amount from line 22. www. treasury. state. A. 228 of 1975. See instruction booklet for filing guidelines. 1 Name 2 Federal Employer ID No* FEIN or TR No* PART 1 COMPUTATION OF APPORTIONMENT PERCENTAGE If 100 of your property and payroll is attributable to Michigan you must include documentation to substantiate nexus with another state. A B Weighting Factors 9 Percentage. Divide line 5 by line 8 x 10 x 80 8 Total property. Add lines 6 and 7 7 Multiply total rentals by 8 and enter the result 6 Average value of total property held during the year w 5 Total Michigan property. A B Weighting Factors 9 Percentage. Divide line 5 by line 8 x 10 x 80 8 Total property. Add lines 6 and 7 7 Multiply total rentals by 8 and enter the result 6 Average value of total property held during the year w 5 Total Michigan property. Add lines 3 and 4 Weighted Percentage 4 Multiply Michigan rentals by 8 and enter the result PROPERTY FACTOR C 11 Total wages PAYROLL FACTOR 10 Michigan wages 14 Total sales SALES FACTOR 13 Michigan sales 16 Apportionment percentage.

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