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SCHEDULE S
Sch S is used by Subchapter S corporations to reconcile the amount reported on line 1, pg. 1 with federal form 1120S and Sch K of federal 1120S
1. Ordinary income (loss) from trade or business (per federal 1120S) 1.
2. Income (loss) per Sch K, federal 1120S, lines 2 through 10 2.
3. Total income (loss) (add lines 1 and 2) 3.
4. Deductions per Sch K, federal 1120S 4.
5. Taxable income before NOL deduction and special deductions (subtract line 4 from line 3) enter on page 1, line 1. 5.
SCHEDULE C
Sch C is used for adjustments provided in the City Income Tax Ordinances. The period of time used to compute these adjustments
must be the same as the time period used to report income. These adjustments are allowed to the extent that they are related to
income reported on pg.1, line 1.
COLUMN 1 - Add Items Not Deductible COLUMN 2 - Deduct Items Deductible
1. Nondeductible portion of loss, from sale or 6. Interest from obligations of the United States,
exchange of property acquired prior to 1-1-1989. 1. the states or subordinate units of government. 6.
2. All expenses (including interest) incurred 7. Dividends received deduction 7.
in connection with income 8. Foreign dividend gross up 8.
not subject to Battle Creek income tax 2. 9. Foreign taxes paid or accrued deduction 9.
3. Battle Creek income tax paid or accrued 3. 10. Nontaxable portion of gain from sale of
4. Other (submit schedule) 4 property acquired prior to 1-1-1989 10.
5. Domestic Production Activities Deduction 5. 11. Other (submit schedule) 11.
6. Total additions (enter on pg. 1, line 2) 6. 12. Total deductions (enter on pg. 1, line 4) 12.
SCHEDULE D
In the case of a taxpayer authorized by the Finance Director to use a special formula, attach computations and furnish the following:
a. Copy of approval letter b. Percentage used - enter here ______________ and on pg. 1, line 6.
Are you electing to use the Multistate Tax Compact Provision? Yes (if yes, attach schedules) No
Located Located in Percentage
INCOME APPORTIONMENT Everywhere (col. 1) Battle Creek (col. 2) (col. 2 ÷ col. 1)
1. Average net book value of real and tangible personal property
a. Gross annual rent paid for real property multiplied by 8
*b. Total (add line 1 and 1a) %
22. TotalTotalwageswages,salaraslaries,ies ccommissommissionsions ananddotherotherccompensationompensationooffallallememployeesployees %%
*3. Gross receipts from sales made or services rendered %
4. Total (*add lines 1b, 2 and 3.) * %
5. Average Percentage Column* (enter here and on page 1, line 6) * %
*In determining the average, divide line 4 by 3. However, if a factor does not exist, divide the sum of the percentages by the number
of factors actually used.
SCHEDULE G - AFTER ALLOCATION ADJUSTMENTS
1. Allocated net operating loss deduction (enter as a negative amount) 1.
2. Allocated capital loss carryover (enter as a negative amount) 2.
3. Allocated partnership income (enter income as a positive and losses as a negative) 3.
4. Total adjustments (add lines1 through 3) enter here and on page 1, line 8 4.
Where incorporated ________________________ Date incorporated __________________Principal business activity (NAICS) ________________
Number of city locations included in this return ________________ Total number of locations everywhere ______________
Address in Battle Creek: Contact person:
THIRD PARTY DESIGNEE Do you want to allow another person to discuss this return with the Income Tax Department?
Yes. Complete the following NO
Designee's name: Phone No.
Under penalty of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of
my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on
all information of which the preparer has any knowledge.
Signature of Officer Date Title of Officer
Signature of preparer other than taxpayer Date Address
MAILING INSTRUCTIONS: This return is due April 30 or at the end of the fourth month after the close of your tax year.
Send payments to: Battle Creek City Treasurer, P O Box 1982, Battle Creek, MI 49016-1982
Mail refunds and other returns to: City Income Tax Division P O Box 1657, Battle Creek MI 49016-1657
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