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Michigan Department of Treasury 4919 (Rev. 04-15) Attachment 3 2015 MICHIGAN Schedule of unitary Apportionment for Flow-Through Withholding Issued under authority of ...
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What is for flow-through withholding?
Flow-through withholding is a tax system where taxes are withheld at the source of income and passed through to the ultimate owner of the income.
Who is required to file for flow-through withholding?
Entities such as partnerships, S corporations, and trusts that distribute income to their owners are required to file for flow-through withholding.
How to fill out for flow-through withholding?
To fill out for flow-through withholding, entities must report the income distributed to owners, calculate the tax withholding, and submit the required forms to the IRS.
What is the purpose of for flow-through withholding?
The purpose of flow-through withholding is to ensure that taxes are paid on income distributed to owners of entities, without the need for individual owners to file separate tax returns for that income.
What information must be reported on for flow-through withholding?
Entities must report the total income distributed, the tax withheld, the names and TINs of the owners, and other relevant information on the flow-through withholding forms.
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