L-1065 CITY OF LANSING 20___ PARTNERSHIP INCOME TAX RETURN For fiscal year or other taxable period beginning / / 20___ and ending / / IDENTIFICATION AND INFORMATION A1. Name of partnership B1. Employer identification No. B2. Date business started A2. In care of B3. Principal business activity B4. Principal product or service A3. Street number and name A4. Rm. or Ste. No. B5. Number of partners B6. Number of employees C. What type of entity is filing this return? Check the appropriate box: A4. Address 2 C1. Domestic general partnership C4. Domestic limited partnership C2. Domestic limited liability C5. Domestic limited liability company (LLC) partnership (LLP) A5. City, town or post office A6. State A7. Zip code C3. Foreign partnership C6. Other ► D. What type of return filed. Check all boxes that apply: A8. Foreign country name A9. Foreign province/county A10. Foreign postal code D1. Information only D3. Amended return D2. Initial return D4. Final return Enter below the general partner or member manager designated as the tax matters partner (TMP) on the federal partnership return for the tax year of this return: E1. Name of designated TMP E4. Identifying number of TMP E2. If the TPM is an entity, name E5. Phone number of TMP of TMP representative E3. Address of designated TMP F. Mark (X) box if partnership elects to pay tax on behalf of partners, complete the remaining sections of the return that apply and the remainder of this page. The partnership may elect to pay tax for partners only if it pays the tax for ALL partners subject to the tax. If the partnership elects to file an information return, complete the Identification and Information section, the Disclosure section, the signature section of this page and the remaining sections of the return that apply to the partnership. TAX 1. Tax (Sum of totals of Tax Due Schedule 2, column 8 and column 9) 1 2a. Estimated income tax payments for tax year 2a 2b. Prior year credit forward 2b PAYMENTS & 2c. Extension Payment 2c CREDITS 2d. Tax paid by another partnership 2d 2e. Credit for tax paid to another city on behalf of resident partners (Enter total from Sch G, col 7) 2e 2f. Total tax paid (Add lines 2a through 2e) 2f 3. If the tax due (line 1) is larger than the payments and credits (line 2f), enter balance due BALANCE DUE Enclose check or money order payable to the City of Lansing 3 OVERPAYMENT 4. If payments and credits (line 2f) are larger than tax (Line 1), enter overpayment 4 CREDIT FWD 5. Overpayment to be credited forward and applied to 20___ estimated tax 5 6. Donations: Donation 1 Donation 2 Donation 3 DONATIONS Total 6a. 6b. 6c. Donations 6d REFUND 7. Refund. For direct deposit refund mark (X) box on line 8 and complete lines 8 a, b, c, d & e (Line 4 less lines 5 and 6d) 7 ELECTRONIC 8. 8 bRouting number REFUND Direct deposit refund. Mark 8a Refund 8c Account number an(X) inbox 8 anda (Direct Deposit) DATA complete lines 8b, 8 andc 8 )d 8 d Account Type: Checking Savings DISCLOSURE OF RETURN INFORMATION 9. Do you want to allow the preparer or another person to discuss this return with the Income Tax Office? 9a. Yes, complete 10a and 10b 9b. No 10a. Designee's name 10b. Designee's phone number SIGNATURE Under the penalty of perjury, I declare that I have examined this return and 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 preparer's declaration is based on all information of which preparer has any knowledge. 11a. Date signed 11b. Signature of partner 11c. Printed name of partner signing return 11d. Phone number ( ) - 12a. Signature of preparer 12c. Firm name 12g. Date prepared 12d. Address 1 (include suite #) 12b. Printed name of preparer 12e. Address 2 12h. Preparer's phone number 12f. City, state - & zip code ( ) Return is due April 30 thor the last day of the fourth month after the close of tax year. 13. NACTP software number See instructions for mailing address. Revised 01/12/2021 |
Name of partnership Partnership's FEIN Form L-1065, Schedule 1 Revised 01/07/2021 SCHEDULE 1 - PARTNER INFORMATION SCHEDULE Attachment 1 P COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 N NAME AND ADDRESS OF ALL PARTNERS PARTNER'S TYPE OF ENTITY OF IF PARTNER IS AN IF COLUMN 4 A SOCIAL SECURITY PARTNER (Follow INDIVIDUAL OR EQUALS PART- U R OR EMPLOYER Federal Form 1065 NOMINEE YEAR RESIDENT M T (Complete column 1, column 2 and, if necessary, columns 3 and 4; if IDENTIFICATION instructions for REPRESENTING AN ENTER RESIDENCY B N column 4 for partner equals part-year (PR or PN), report the resident and NUMBER Schedule K-1, Item I; INDIVIDUAL, ENTER START DATE ON E E nonresident portions on separate partner lines) see Partner Entity RESIDENCE STATUS OF RESIDENT (PR) R Classification Chart) PARTNER (R = Resident, LINE AND END R Enter partner's name and address as per example below N = Nonresident, DATE ON PR = Part-year resident NONRESIDENT (PN) Partner's Name portion, PN = Part-year LINE EX Street number, street name and suite number nonresident portion) City, state, zip code 1 2 3 4 5 6 7 8 9 10 |
Name of partnership Partnership's FEIN Form L-1065, Schedule 1A Revised 01/07/2021 SCHEDULE 1A - PARTNER INFORMATION SCHEDULE FOR DOWNSTREAM PARTNERSHIP Attachment 1A A1. Name and address of downstream partnership A2. Downstream partnership's FEIN A5. Number of Partners A3. Date Business Started A6. No. of Employees A4. Contact person A7. Telephone Number P COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 N NAME AND ADDRESS OF ALL PARTNERS OF DOWNSTREAM PARTNERSHIP PARTNER'S TYPE OF ENTITY IF PARTNER IS AN IF COLUMN 4 A (Enter the name and address of downstream partnership below and complete SOCIAL SECURITY OF PARTNER INDIVIDUAL OR NOMINEE EQUALS PART- U R columns 1 and 2 and, if necessary, columns 3 and 4; if column 4 for partner OR EMPLOYER (Follow Federal Form REPRESENTING AN YEAR RESIDENT M equals part-year resident (PR or PN), report the resident and nonresident portions IDENTIFICATION 1065 instructions for INDIVIDUAL, ENTER ENTER RESIDENCY T on separate partner lines) NUMBER Schedule K-1, Item I; RESIDENCE STATUS OF START DATE ON B Enter partner's name and address as per example below see Partner Entity PARTNER (R = Resident, RESIDENT (PR) LINE N E E Partner's Name Classification Chart) Part-yearN = Nonresident,resident portion,PR = NONRESIDENTAND END DATE(PN)ON R Street number, street name and suite number PN = Part-year LINE R City, state, zip code nonresident portion) 1 2 3 4 5 6 7 8 9 10 |
Name of partnership Partnership's FEIN Form L-1065, Schedule 2 Revised 01/07/2021 SCHEDULE 2 - PARTNER INCOME AND TAX CALCULATION SCHEDULE Partnerships filing an information return complete only columns 1 through 4. Partnerships electing to pay tax must complete all applicable columns. Attachment 2 P COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 COLUMN 9 COLUMN 10 A N PARTNER'S NAME TYPE OF ENTITY PARTNER'S TOTAL INCOME ALLOWABLE EXEMPTIONS TAXABLE INCOME TAX AT TAX AT TAX PAID R U OF PARTNER SOCIAL SECURITY (From Schedule C, DEDUCTIONS (See note 2 on (Column 4 less RESIDENT OR NONRESIDENT (Column 8 less T M (From Partner OR EMPLOYER column 8; See page 1, (See instructions) page 1 and columns 5 and 6) CORPORATION TAX RATE Schedule G, B Information Sch.) IDENTIFICATION box F) instructions) TAX RATE (Column 7 column 6; or N E NUMBER (Column 7 multiplied column 9; see E R Federal Residency (From Partner multiplied by tax rate) Instructions) R Classification Status Information Sch.) by tax rate) 1 2 3 4 5 6 7 8 9 10 Totals |
Name of partnership Partnership's FEIN Form L-1065, Schedule 2A Revised 01/07/2021 SCHEDULE 2A - PARTNER INCOME AND TAX CALCULATION SCHEDULE FOR DOWNSTREAM PARTNERSHIP Attachment 2A Partnerships electing to pay tax who have a partnership as a partner must complete and attach this schedule for all partners of the downstream partnership. Name and address of of downstream partnership Downstream partnership's FEIN COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 COLUMN 9 COLUMN 10 P N PARTNER'S NAME TYPE OF ENTITY PARTNER'S TOTAL INCOME ALLOWABLE EXEMPTIONS TAXABLE INCOME TAX AT TAX AT TAX PAID A U OF PARTNER SOCIAL SECURITY (From Schedule C, DEDUCTIONS (See (Column 4 less RESIDENT OR NONRESIDENT (Column 8 less (From Partner OR EMPLOYER column 7; See (See instructions) instructions) columns 5 and 6) CORPORATION TAX RATE Schedule G, R M Information Sch.) IDENTIFICATION page 1, box F) TAX RATE (Column 7 column 6; or T B NUMBER (Column 7 multiplied column 9; see N E (From Partner multiplied by tax rate) Instructions) E R Federal Residency Information Sch.) by tax rate) R Classification Status 1 2 3 4 5 6 7 8 9 10 Totals (Enter here and on Schedule 2 partner line for this partnership) If this schedule is not attached to partnership return, all income of downstream partnership will be taxed at the resident tax rate. |
Name of partnership Partnership's FEIN Form L-1065, Schedules A & B Revised 01/07/2021 SCHEDULE A – ALLOCABLE PARTNERSHIP ORDINARY BUSINESS INCOME Attachment 3 1. Ordinary business income (loss) (Form 1065, pg. 1, line 22) (Attach copy of federal Form 1065, Sch K (1065), ancillary schedules and statements) 2. Add City of {City Name} income tax, if deducted in determining income on federal Form 1065 3. Add interest and other costs incurred in connection with the production of income exempt from {City Name} income tax (Attach schedule) 4. Deduct Sec. 179 depreciation (Federal Schedule K, line 12) 5. Other partnership deductions allowed under Michigan Uniform City Income Tax Ordinance (Attach explanation) 6 Deduct ordinary income (loss) from other partnerships, estates & trusts (Federal Form 1065, page 1, line 4; attach explanation) 7. Total adjusted ordinary business income (Add lines 1, 2, 3 and subtract lines 4, 5 and 6) Revised 01/17/202 1 SCHEDULE B – PARTNERSHIP INCOME NOT INCLUDED IN SCHEDULE A Attachment 4 COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ATTACH COPY OF FEDERAL FEDERAL APPORTIONED TOTAL TOTAL TOTAL EXCLUDIBLE TOTAL TOTAL TAXABLE TOTAL TAXABLE SCHEDULE K (1065) FORM 1065 INCOME EXCLUDIBLE EXCLUDIBLE CORPORATION EXCLUDIBLE AT RESIDENT OR AT NONRESIDENT REFERENCE RESIDENT NONRESIDENT, PARTNERS' OTHER CORPORATE TAX RATE PARTNERS' ESTATE AND PORTION OF PARTNERS' TAX RATE (Column 1 less PORTION OF TRUST COLUMN 1 PORTION OF (Column 1 less column 3) ATTACH SCHEDULES TO COLUMN 1 PARTNERS' COLUMN 1 column 2, 4 or 5) EXPLAIN ALL EXCLUSIONS PORTION OF (Partners not in COLUMN 1 columns 2, 3 or 4) NONBUSINESS INTEREST AND DIVIDENDS (SEE INSTRUCTIONS) 1. Nonbusiness interest income Sch. K, line 5 2. Nonbusiness dividend income Sch. K, lines 6a SALE OR EXCHANGE OF PROPERTY (SEE INSTRUCTIONS) 3. Net short-term capital gain (loss) Sch. K, line 8 4. Net long-term capital gain (loss) Sch. K, L. 9a - c 5. Net Section 1231 gain (loss) Sch. K, line 10 RENTS AND ROYALTIES (IF INCOME INCLUDES RENTAL REAL ESTATE, ATTACH COPY OF FEDERAL FORM 8825) 6. Net income (loss) from rental Sch. K, line 2 real estate activities 7. Net income (loss) from other Sch. K, line 3c rental activities 8. Royalty income Sch. K, line 7 OTHER INCOME 9. Other income Sch. K, line 11 10. Ordinary income from other Form 1065, line 4 partnerships (See ** below) 11. Total apportioned income (Add lines 1 through 10 of each column) Amounts reported in column 1 are from federal Form 1065 or Schedule K (1065). ** Attach schedule showing name, address and FEIN of each partnership. |
Name of partnership Partnership's FEIN Form L-1065, Schedules C & D Revised 01/07/2021 SCHEDULE C – INCOME DISTRIBUTION TO PARTNERS Attachment 5 COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 P ADJUSTED GUARANTEED INCOME ALLOCATION ALLOCATED RESIDENT, NONRESIDENT, TOTAL INCOME N A ORDINARY PAYMENTS TO SUBJECT TO PERCENTAGE (Resident ORDINARY CORPORATION AND ESTATE AND (Add columns 5, 6 U R BUSINESS PARTNERS ALLOCATION partners enter 100%; BUSINESS PARTNERSHIP TRUST and 7; If partnership M INCOME (Total (Fed. 1065, line (Add Column 1 partnership partners see INCOME PARTNER'S PORTION PARTNER'S elects to pay tax, T B equals 10) and Column 2) instructions; other partners (Column 3 OF SCHEDULE B PORTION OF enter on Schedule 2, N Schedule A, line 7) enter percentage from Sch. multiplied by INCOME SCHEDULE B column 4) E E D, line 5) percentage in (From Schedule B, line INCOME R R Column 4) 11, column 6) (From Schedule B, line 11, column 7) 1 % 2 % 3 % 4 % 5 % 6 % 7 % 8 % 9 % 10 % Totals % Revised 01/07/2021 SCHEDULE D – BUSINESS ALLOCATION PERCENTAGE Attachment 6 COLUMN 1 COLUMN 2 COLUMN 3 LOCATED EVERYWHERE LOCATED IN CITY PERCENTAGE 1. a. Average net book value of real and tangible personal property (Column 2 divided b. Gross annual rent paid for real property only, multiplied by 8 by column 1) c. Totals (Add lines 1a and 1b) % 2. Total wages, salaries, commissions and other compensation of all employees % 3. Gross receipts from sales made or services rendered % 4. Total percentages (Add the percentages computed in column 3, lines 1c, 2 and 3) % 5. Business allocation percentage (Divide line 4 by the number of factors) Enter here and on Schedule C, column 2 (See note below) % Note 3. In determining the business allocation percentage (Line 5), a factor shall be excluded from the computation only when such factor does not exist anywhere insofar as the taxpayer's business operation is concerned. In such cases, the sum of the remaining percentages shall be divided by the number of factors actually used. In the case of a taxpayer authorized by the Income Tax Administrator to use one of the special formulas, attach an explanation and use the lines provided below: a. Numerator c. Percentage (a divided by b) (Enter here and on Schedule C, Col. 2) % b. Denominator d. Date of Administrator's approval letter (mm/dd/yyyy) |
Name of partnership Partnership's FEIN Form L-1065, Schedules E & F Revised 01/07/2021 SCHEDULE E – RENTAL REAL ESTATE Attachment 7 If the business activity of the partnership includes rental of real estate, indicate below the complete address and the gain or loss of each property. PROPERTY # PROPERTY ADDRESS (Street number, street name, city, state and zip code) GAIN OR LOSS 1. 2. 3. 4. 5. TOTALS (ATTACH COPY OF FEDERAL FORM 8825) Revised 01/07/2021 SCHEDULE F – ALLOCATED OR APPORTIONED GUARANTEED PAYMENTS TO PARTNERS Attachment 8 This schedule is used by partnerships making guaranteed payments to partners where one or more partners received a nontaxable or partially taxable guaranteed payment. Different types of guaranteed payments are taxed differently under the Michigan Uniform City Income Tax Ordinance. TYPES OF GUARANTEED PAYMENTS TAXABILITY OF TYPE OF GUARANTEED PAYMENT • A QUALIFIED RETIREMENT BENEFIT RECEIVED BY A RESIDENT INDIVIDUAL NOT TAXABLE • A QUALIFIED RETIREMENT BENEFIT RECEIVED BY A NONRESIDENT INDIVIDUAL NOT TAXABLE • INTEREST FOR USE OF CAPITAL BY A RESIDENT INDIVIDUAL 100% TAXABLE • INTEREST FOR USE OF CAPITAL BY A NONRESIDENT INDIVIDUAL NOT TAXABLE • COMPENSATION FOR PERSONAL SERVICES RECEIVED BY A RESIDENT INDIVIDUAL 100% TAXABLE • COMPENSATION FOR PERSONAL SERVICES RECEIVED BY A NONRESIDENT INDIVIDUAL WAGE APPORTIONED COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 P GUARANTEED LIST TYPE OF GUARANTEED PAYMENT PERCENTAGE TAXABLE CITY N PAYMENTS R as a qualified retirement benefit (RQRB) (Enter percentage taxable for partner in column 3c based TAXABLE A TO PARTNERS N as a qualified retirement benefit (NQRB) upon type of guaranteed payment received; if reason is GUARANTEED U R R as interest for use of capital (RINT) nonresident compensation enter days or hours worked PAYMENTS M T N as interest for use of capital (NINT) in columns 3A and 3B and compute percentage taxable) B N (Total equals amount R as compensation for personal services (RCOMP) COLUMN 3A COLUMN 3B COLUMN 3C (Column 1 multiplied E E reported on federal N as compensation for personal services (NCOMP) WORK DAYS WORK DAYS PERCENTAGE by column 3C) R R Form 1065, line 10) OR HOURS OR HOURS TAXABLE ( R = resident and N = nonresident) IN CITY EVERYWHERE (Default is 100%) 1 2 3 4 5 6 7 8 9 10 Totals |
Name of partnership Partnership's FEIN Form L-1065, Schedule G Revised 01/07/2021 SCHEDULE G – CREDIT FOR TAX PAID TO ANOTHER CITY ON BEHALF OF RESIDENT PARTNERS Attachment 9 If tax is paid to more than one other city on behalf of a resident partner, use a separate line for each city. Total the amounts in column 6 for the partner and enter the total credit for the partner on the last line for the partner in column 7. COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 P NAME OF OTHER CITY INCOME TAXABLE BY NUMBER OF TAX AT CITY'S TAX PAID TO OTHER CITY CREDIT FOR TOTAL CREDIT N A OTHER CITY AND EXEMPTIONS NONRESIDENT (Subtract the result of column TAX PAID TO FOR TAX PAID TO U R ALSO TAXABLE BY CLAIMED BY TAX RATE 3 multiplied by other city's OTHER CITY OTHER CITY ON M T {CITY NAME} PARTNER (Tax (Subtract the result of exemption value from column (Smaller of column 4 BEHALF OR B Due Schedule, column 3 multiplied by 2 and multiply the difference or column 5) PARTNER N E column 6) city's exemption value by other city's nonresident tax (Column 6 total for E from column 2 and rate) partner; place on R R multiply the difference by last line for partner) the partner's resident city's nonresident tax rate) 999 Example Lansing 10,000 3 62 41 41 999 Example Detroit 5,000 3 24 39 24 999 Example Saginaw 12,000 3 77 77 77 142 Total credit for tax paid to another city (Add amounts in column 7; enter here and on page 1, line 2e) |
Partnership's name Partnership's FEIN L-1065 SCHEDULE N – SUPPORTING NOTES AND STATEMENTS Attachment 10 Revised 01/07/2021 |