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Schedule 1 for additional income and above the line deductions. Schedule 2 for additional taxes. Schedule 3 for additional credits and payments.
Apportionment Percentage To compute the sales factor, divide the total sales in Michigan during the tax year by the total sales everywhere during the tax year.
To determine income subject to state income taxes, adjustments must be made to the federal AGI . These additions and subtractions from income are listed on the form entitled, Michigan Schedule 1, and a detailed description may be found in the instructions for Schedule 1 .
For a taxpayer whose business activities are confined solely to Michigan, the tax base is allocated wholly to the state. A taxpayer that has business activities subject to tax within and without the state will apportion its tax base using a 100% sales factor.
Get federal tax forms for current and prior years Download them from IRS.gov. Order online and have them delivered by U.S. mail. Order by phone at 1-800-TAX-FORM (1-800-829-3676)
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Schedule 1 is used to report types of income that arent listed on the 1040, such as capital gains, alimony, unemployment payments, and gambling winnings. Schedule 1 also includes some common adjustments to income, like the student loan interest deduction and deductions for educator expenses.
Michigans Corporate Income Tax (CIT) is at a flat rate of 6%. The tax applies to C Corporations and any entity that elects to be taxed as a C corporation. Income is apportioned based 100% on the sales factor.

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