Screen MJCC - Michigan Cities Business Apportionment (1040)

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Overview

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

General information

Subject to apportionment
Enter
X
if this business activity's income is subject to apportionment. Mark this field if you want UltraTax CS to calculate the Schedule C Apportionment Worksheet.
Hudson: SE retirement deduction
Enter the adjustment 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.
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.
Port Huron: Additions/Subtractions
Enter 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
POR
in the
City code
field in one of the Nonresident Apportionment Info City sections and leave all other fields in the section blank.
Walker: Keogh, SEP, and SIMPLE deduction
Enter the adjustment 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.

Nonresident apportionment

Use these sections when this business activity's income is subject to apportionment. UltraTax CS calculates a separate Schedule C 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.
Everywhere/Located In City
In the
Everywhere
column, enter the amounts for each factor category for both inside and outside the city. Then, in the
Located In City
column, enter the amounts for inside the city.
In the
Rent paid on real property
field, enter the actual amount of rent paid. UltraTax CS automatically multiplies the amount entered by eight.
Apportionment percentage, when detail not needed
Use this field to force the calculated apportionment percentage, or if the apportionment factors are not used.

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