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  20___                                                                                                                                                                                                                                                                                         Form I-1065
                                                         CITY OF IONIA INCOME TAX
  FOR CALENDAR YEAR                20___                            Partnership Return
  OR FISCAL YEAR ENDING: ____________________________                       Initial Return                                                                                                          Final Return
                                                                            Informational Only                                                                                                      Payment on Behalf of Partners
                 Name of Partnership                                                                                                                                                                 Date Business Commenced
  PLEASE
                 Number and Street                                                                                                                                                                   Number of Employees on December 31, 20___
  TYPE
                 City or Town, State and Zip Code                                                                                                                                                    Number of Partners
      OR
                                                                                                                                                                                                     FEDERAL ID NUMBER
  PRINT
                                                                                                                                                                                                                                               City                                                       If City
                                                                                                                                                                                                                                       Resident                                                 Non       Resident
   NAME AND HOME ADDRESS OF EACH PARTNER                                      SOCIAL SECURITY NUMBER                                                                                                                                           Full                                             Resident  Part of Year
                                                                                                                                                                                                                                               Year                                             Full Year Indicate Time Period
 a 

 b

 c

 d

 e

                                     TAX PAYMENT BY PARTNERSHIP (If an informational return only, disregard this section)
  COL. 1                             COL. 2              COL. 3             COL. 4                                                                                                                  COL. 5                                                                              COL. 6            COL. 7
Adjusted Partnership                 Allowable           Exemptions         Taxable Income                                                                                                          Total Tax                                                                           Credits           Balance of
  Income                             Individual                                                                                                                                                     (multiply Col. 4 by 1%                                                                                Tax
(From p2 Sch C Col 7)                Deductions          (See NOTE 1, below (COL. 1 LESS COL. 2)                                                                                                    for residents, 1/2% for                    (see instructions)                                         Payable
(See NOTE 1 )                        (see instructions)  and instructions)  and Col. 3)                                                                                                             non-residents.)                                                                                       (see instructions)
a.
b.
c.
d.
e.
Totals
       Note 1: A partner who has other income in addition to the partnership income must file an individual return and show such amounts from the Federal Form 1065 and take credit for his exclusions               
       on page two of this return.  A partner who is claiming his exemption as a member of another partnership is NOT to claim his exemption in this partnership return column 3.                
                                                                    PAYMENTS AND CREDITS
      8a.  Tax paid with tentative return..............................................................................................................................................................................................................................................  $ 
      8b.  Payments on  Declaration of Estimated Ionia Income Tax................................................................................................................................................................................................  $
      8c.  Other credits - you must attach explanation and support.....................................................................................................................................................................................................  $
      9.  TOTAL - add lines 8a, 8b, and 8c.......................................................................................................................................................................................................................................... $

                                                                            TAX DUE OR REFUND
      10.  If your tax (total of Col. 5) is larger than your payments (line 9) enter BALANCE DUE..............................................................................................................................................                                       $
                 - ANY BALANCE DUE MUST BE PAID IN FULL WITH THIS RETURN.                                                                                                                                                                                                                                                      
      11.  If your payments (line 9) are larger than your tax (total of Col. 5) enter OVERPAYMENT ....................................................................................................................................                                               $
      12. Line 11 to be (a) Credited to next year estimated tax $......................................................or (b) refunded $............................................................
      13                                                 ELECTRONIC REFUND OR PAYMENT INFORMATION
      Mark one:       REFUND - Direct Deposit            PAY TAX DUE -Electronic funds withdrawal Effective Date for Withdrawal __ __ /__ __ / __ __ __ __
      a. Routing Number   
      b.  Account Number                                                                                                                                                                            Tupe of Account:        Checking                                                       Savings
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 the taxpayer, the preparer's declaration is based on all information of which the preparer has any knowledge.   

SIGN HERE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
                                   Signature of Officer                                           Title                                                                                                                                                                                           Date                         

SIGN HERE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
                                   Signature of Preparer                                          Address                                                                                                                                                                                         Date                         
                                     MAIL TO:  CITY OF IONIA, INCOME TAX DIVISION, PO BOX 512, IONIA, MI  48846
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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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