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2008 MEMORANDUM TO: State Board of Education FROM: Michael Flanagan, Chairman SUBJECT: Approval of the Standards for the Preparation of Early Childhood Education Teachers The revised standards for the Preparation of Early Childhood Education Teachers were presented at the State Board of Education (SBE) meeting on August 12, 2008. The standards presented (Attachment A) reflect the feedback received from selected groups/organizations, all Michigan teacher preparation institutions, and a ran.
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Hubbard FAQ
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In Michigan, most partnerships are required register with the state, pay a filing fee, and file the required paperwork. The details for each type of partnership are listed below.
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Most Commonly Used Forms & Instructions Form NumberForm NameMI-1040Individual Income Tax ReturnMI-1040CRHomestead Property Tax Credit ClaimMI-1040CR-2Homestead Property Tax Credit Claim for Veterans and Blind PeopleMI-1040CR-7Home Heating Credit Claim11 more rows
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The Corporate Income Tax (CIT) has a flat rate of 6% and has to be filed by profit corporations in the state of Michigan. This is one of the important Michigan Corporation taxes and will not be applicable if the apportioned gross receipts are less than $350,000.
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If apportioned gross receipts are less than $350,000. There is no recapture of any credits, The tax payer is filing Form 4891 to claim a refund of estimates paid.
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In Michigan, a UBG with standard members must file Form 4567. A Designated Member (DM) must file the return on behalf of the standard members of the group. In a parent- subsidiary controlled group, the controlling member must serve as DM if it has nexus with Michigan.
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Every standard taxpayer with nexus in Michigan and with apportioned or allocated gross receipts of $350,000 or more and whose CIT tax liability is greater than $100 must file an annual CIT return. (The gross receipts filing threshold does not apply to insurance companies or financial institutions.)
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You must file a Michigan return if you file a federal return or your income exceeds your Michigan exemption allowance. A return must be filed even if you do not owe Michigan tax.
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Taxpayers who withheld Michigan income tax on a 1099 form (1099- MISC, 1099-NEC, 1099-R, etc.) must report the income and the withholding on the Sales, Use, and Withholding Taxes Annual Return (Form 5081) and send a copy of the 1099 form directly to Treasury.
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