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Screen MIApport - Michigan Business Income Apportionment (1040)

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Overview

Information for business activities apportioned in UltraTax/1040 that have postal code
MI
 and a Michigan percentage of income is transferred to this screen. Changes made in UltraTax/1040 update the information in MIAdj Screen based on the Activity information and postal code of
MI
. Enter the Apportionment factors in the Computation of Apportionment Percentage section to complete Form MI-1040H. Enter the business information and the apportionment factor for the business activities with postal code
MI
 for those business activities that were not apportioned in UltraTax/1040.
UltraTax CS uses information entered in MIApport Screen to prepare Form MI-1040H. Apportioned business income is automatically allocated on Form MI-1040, Schedule 1 for residents and on the Michigan Apportioned AGI Worksheet and Schedule NR for part-year residents and nonresidents.

Business Information

Use this section to identify the business income that is subject to apportionment.
Description
Enter the name of the business entity for which income or loss is subject to apportionment. This description prints at the top of each unit of Form MI-1040H.
Type of Income
Enter the number corresponding to the federal form on which the business income was reported. If you do not enter a number, UltraTax CS defaults to federal Schedule C. UltraTax CS automatically updates the
Type of Income
 field for business income entered in the federal multi-state allocation spreadsheet depending on the form / schedule information. For part-year and nonresidents, UltraTax CS uses these codes to complete Schedule NR, lines 7 and 9.
Business income or loss attributable to Michigan and outside Michigan / Force
Enter an amount to override the amount that transfers from UltraTax/1040 based on the entries made for the single business activity with multiple-state apportionable amounts with postal code
MI
. Changes made in UltraTax/1040 for the apportioned amount with postal code
MI
 automatically update the calculated amount.
Enter the total amount of income attributable to Michigan and non-Michigan sources. For resident returns, UltraTax CS automatically allocates the net income or loss attributable to other states to Schedule 1, line 11 and/or line 4. For part-year and nonresident returns, UltraTax CS allocates income or loss attributable to Michigan to Schedule NR, column B, lines 7 and 9.
note
If an amount is entered here, you will be able to enter information in the
Calculated income or loss attributable to Michigan
 field. Any income or loss attributed as instate to Michigan should be reviewed.
Calculated income or loss attributable to Michigan
The amounts automatically transferred to this field are the amounts used in federal adjusted gross income for federal Schedules C, E, F and Form 4835. This field becomes enterable if the Business income or loss attributable to Michigan and another state(s) force field is used. If the business income or loss shared by Michigan and somewhere else is forced then the calculated income or loss attributed as instate to Michigan should be reviewed.
Business income or loss attributable to Michigan and outside Michigan / Calculated
This is the amount reported on the federal return. The amount transferred from UltraTax/1040 appears in red when zero income or loss calculates for the federal return. If this amount is removed, Form MI-1040H will not calculate. Use the force field to change the amount if needed. If you entered an amount in the
Force
 field, you will be able to enter information in the
Calculated income or loss attributable to Michigan
 field.

Computation of Apportionment Percentage

Use this section to calculate Part I of Form MI-1040H.
Sales
In the
Michigan
 field, enter the amount of sales inside Michigan only. Then enter the amount of sales inside and outside Michigan in the
Total
 fields. UltraTax CS automatically calculates the apportionment percentage. If the business activity was apportioned in UltraTax/1040, the factor amounts entered should calculate the same percentage as the one that was entered in UltraTax/1040.

Combined Apportionment

Use this section to calculate Form MI-1040H Part 3. UltraTax automatically creates screens for each business activity with instate and out of state income.
Unitary entities
Entries in this statement dialog print "X" on line 5. The word "Unitary" prints on line 3 and line 4 is left blank. Additional pages of Form MI-1040H, Part 3 print if more than eight unitary entities are entered in the statement dialog. Form MI-1040H lines 6 through 11 are blank on these additional pages.
note
A separate schedule showing your apportionment computations must be attached to the return if using this statement dialog.

This article applies to:

  • PRODUCT: UltraTax CS
  • Return type: 1040 Individual
  • State: Michigan

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