Screen MJCF - Michigan Cities Farm Apportionment (1040)

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Overview

Use this screen to complete the Schedule F Apportionment Worksheet (when relevant) for each city in which the business activity earned income.

General information

Use this section to indicate that the business activity is subject to apportionment and to enter adjustments to business income for Hudson, Saginaw, Muskegon returns, and Walker nonresident returns.
Subject to apportionment
Enter
X
if income from this business activity is subject to apportionment.
Mark this field if you want UltraTax CS to calculate the Schedule F Apportionment Worksheet.
Saginaw and Muskegon: Jobs credit/… / Meals and entertainment
In the statement windows, enter the city code and the adjustments to federal net income. For business activities subject to apportionment, these amounts are deducted from federal net income before the application of the apportionment percentage.
note
If these adjustment amounts are relevant to a business activity
not
subject to apportionment, you
must
enter
SAG
or
MUS
in the
City code
field in one of the Nonresident Apportionment Info City sections and leave all other fields in the section blank.

Nonresident apportionment

Use these sections when this business activity’s income is subject to apportionment. UltraTax CS calculates a separate Schedule F Apportionment Worksheet for each city in which the business activity earned income.
There are 4 apportionment information sections in this screen to enable apportionment of an activity’s income for as many as 4 cities. The following information applies to all Nonresident Apportionment Info City sections in this input screen.
City 1 - 4 code
Enter the city code of the city for which you want to apportion this business unit’s information.
Everywhere/Located In city
In the
Everywhere
fields, enter the amounts for each factor category for both inside and outside the city. Then, enter the amounts for inside the city in the
Located In City
fields.
In the
Rent paid on real property
fields, enter the actual amount of rent paid. UltraTax CS automatically multiplies the amounts entered by eight.
Apportionment percentage
Use this field to force the calculated apportionment percentage, or if the apportionment factors are not used.

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