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20__ Form I-1065
ALLOCABLE PARTNERSHIP INCOME - SCHEDULE A
1. ORDINARY INCOME (LOSS) from Page 1, Line 22, US Partnership Return of Income, Form 1065 Please attach copy of return........................................................ $
2. Add partners' salaries and interest deducted on Page 1, Federal Form 1065.................................................................................................................................................
3. Add City of Ionia tax, if deducted in determining income on Federal Form 1065......................................................................................................................................
4. TOTAL (add Lines 1, 2, and 3)....................................................................................................................................................................................................................
5. Less non-business income included in Line 1 above (from Schedule B, Column 1, Line 9 below)............................................................................................................
6. TOTAL INCOME SUBJECT TO ALLOCATION - To Schedule C below................................................................................................................................................ $
NON BUSINESS INCOME AND EXCLUSIONS - SCHEDULE B
Attach a copy of Page 1 of your Federal 1065 and all K-1 s Column I Column II Column III Column IV Column V
Federal Total Resident Resident Non-Resident Non-Resident
Form 1065 Non-Business Partners' Partners' Partners' Partners'
Reference Income Share of Column I Exclusion Share of Column I Exclusions
7. Income from other partnerships, trusts, etc..................................... page 1, line 4 $$$$$
8. Other - attach statement detailing.........................................................page 1, line 7
9. Non-allocable income (line 7 plus line 8)............................................ To Sch A. ln. 5 $
10. Rental activities................................................................................... Sch K-1, line 2
11. Interest income.................................................................................... Sch K-1, line 5
12. Dividend income................................................................................. Sch K-1, line 6a
13. Royalty income................................................................................... Sch K-1, line 7
14. Net short-term capital gain (loss)........................................................ Sch K-1, line 8
15. Net long-term capital gain (loss)......................................................... Sch K-1, line 9a
16. Net section 1231 gain (loss)................................................................ Sch K-1, line 10
17. Other gain (loss) - attach statement.....................................................
18. Totals (line 7, 8 and 10 thru 17).......................................................... $$$$$
Note: All partners exclude interest from governmental obligations and income, gains and losses prior to January 1, 1994. In addition, non-resident partners
exclude all dividends, interest and non-taxable income from activities outside of the City of Ionia.
DISTRIBUTION TO PARTNERS - SCHEDULE C
Column 2 Column 3 Column 4 Column 5 Column 6 Column 7
Column 1 Allocation % Allocated Memo Allocation Non-Business Non-Business Adjusted
Allocable Apply only to Non- Income Exclusion Taxable Income Taxable Income Non- Partnership
Income residents (enter 100% (COL 1 X COL 2) (Col 1 less Col 3) Residents (Sch B, Residents (Sch B, Income
(SCH A. LINE 6) For Residents) (SCH A. LINE 6) to Sch D I-1040 Col II less Col III) Col IV less Col V) Add Col 3, 5 & 6
(a) %
(b) %
(c) %
(d) %
(e) %
Totals
I II III
BUSINESS ALLOCATION FORMULA - SCHEDULE D Located Located Percentage
(To be used by non-resident partners only) Everywhere In Ionia II / I
19a. Average net book value of real and tangible personal property
19b Gross rentals of real property, multiplied by 8
19c. Total - add lines 19a and 19b
20. Total wages, salaries, commissions and other compensation paid to all employees
21. Gross receipts from sales made or services rendered
22. Total Percentages - add the percentages computed in Column III on lines 19c, 20 and 21
23. Average percentage (Column III line 22 divided by three - see note below and instructions) Enter here and on page 2, Sch. C, Col. 2
Note: In determining the average percentage (line 23), if a factor does not exist, the sum of the percentages shall be divided by the number of factors actually used.
In case of a taxpayer authorized by the Administrator to use a special formula, attach the Administrator's approval letter and detail of formula used.
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