2016 Michigan Michigan Business

tax returnsFinancial institutions

this booklet contains information on completing a Michigan corporate income

tax return for calendar year 2016 or a f iscal year ending in 2017.

E-filingyourreturniseasy,fast,andsecure!

Eighty percent(over4million)ofallMichigantaxpayerschoosee-file.

Freee-fileisavailable.Doyouqualify?

V isitTreasury’sWebsiteatwww.MIfastfile.orgforalistofe-fileresources,howtofindane-fileprovider,andmoreinformationonfreee-fileservices.

w w w. M i Fa s t F i l e .o r g

Filing Due Date calenDar Filers — april 30, 2017

Fiscal Filers — the last Day oF the Fourth Month aFter the enD oF the tax year.

w w w. M i c h i g a n . g ov/B u s i n e s s ta x e sThis booklet is intended as a guide to help complete your return. It does not take the place of the law.

Michigan Department of Treasury — 4599 (Rev. 12-16)

Important Information for 2016certificate, or reassignment certificate is issued under sectionMichigan Business Tax (MBT) Election 435 to a taxpayer, beginning on and after January 1, 2012,

Onlythosetaxpayersthathavebeenapprovedtoreceive,have the taxpayermay elect to claim an accelerated refund for 90received, or have been assigned a certificated credit that has percentoftheamountofthatcertificate.not yet fully been claimed or utilized may elect to be MBT Ifsection437or435providesthatpaymentofacreditwillbetaxpayers. If a taxpayer files anMBT return for its first tax madeover aperiodofyearsor limits the annual amountof ayear beginning after December 31, 2011, the taxpayer makes payment, an accelerated refund may only be claimed for thetheelectiontofileandpayundertheMBTuntilthecertificated amountpayableintheyearclaimed.credit and any carryforward of that credit are exhausted.Except for taxpayers with certain qualifying brownfield However, a taxpayer claiming the Special Considerationredevelopment or historical preservation certificated credits, HistoricPreservationCreditundersection435(20)mayelecttotheelectionmustbemadeforthefirsttaxyearbeginningafter claim an accelerated refund for the balance of the credit, butDecember 31, 2011.Once the election ismade and the return the amount of that refund shall be equal to 86 percent of theissubmitted,thetaxpayermaynotamendthereturntorevoke amountofthecredit.the election. Find a list of certificated credits in the General Formoredetails,see the2013Request for Reduced Refundable Information for Standard Taxpayers in the MBT Forms and Credit Payout for the Brownfield Redevelopment Credit and InstructionsforStandardTaxpayers(Form4600). Historic Preservation Credit(Form4889).MichiganTaxForms

are online at www.michigan.gov/taxes. An accelerated creditHelpful Hints for Completing an MBT Returnrefundwillbepaidwithin60daysafterForm4889isfiled.

MBT UBG Combined Filing Schedule for Financial IfataxpayerfilesForm4889andclaimsanacceleratedcredit,Institutions (Form 4752) thetaxpayermakestheelectiontofileandpayundertheMBTMembersofaUBGwillreporttheirdataonForm4752.Once untilthecertificatedcreditandanycarryforwardofthatcreditallmemberdata is combined and eliminations are calculated, are exhausted. A taxpayer claiming an accelerated credit onthesefinalfigureswillcarrytoForm4590.Allcreditsclaimed Form4889mustalsofileanannualMBTreturn.onForm4752mustbe supportedby theapplicable formsandtheseformsmustbeincludedwhenfilingthereturn. Brief Overview of the CIT

UBGmembersmayhavedifferenttaxyear-ends.Thecombined TheCIT took effect January 1, 2012, and replaces theMBT,returnmust includeeachmemberwhose taxyear endswithor except for certain businesses that wish to claim certificatedwithinthetaxyearoftheDesignatedMember(DM). credits.AmongthehighlightsoftheCIT:

Amended Returns • The CIT applies to all financial institutions unless thefinancial institution is able to and does make the MBTTo amend a current or prior year annual return, complete theelection.Form4590thatisapplicableforthatyear,checktheboxinthe

upper-right corner of the return, and attach a separate sheet • Flow-through entities may be subject to Flow-Throughexplaining the reason for the changes. Include an amended Withholding.federal returnorasignedanddatedInternalRevenueService • Taxpayers will be required to file quarterly estimated(IRS) audit document. Include all schedules filed with the returnsaswellasanannualreturn.original return, even if not amending that schedule. Enter • Annualpaymentswillstillbedueontheprescribedduedatethe figures on the amended return as they should be.Do not oftheannualreturn.includeacopyoftheoriginalreturnwithyouramendedreturn.

• The CIT is equal to 0.29% of net capital for financialAccelerated Credits institutions.

• TherearenocreditsavailableforfinancialinstitutionsunderA taxpayer with a certificated credit under section 435theCIT.(Historic) or 437 (Brownfield) of theMichigan Business Tax

Act (MBTA),oranyunusedcarryforwardof suchcertificated • An entity that has received, has been approved to receive,creditthatmaybeclaimedinataxyearendingafterDecember or has been assigned certain certificated tax credits under31,2011,mayelecttopaythetaximposedbytheMBTAinthe MBTmayelecttocontinuetofileandpayundertheMBTintaxyearinwhichthatcertificatedcreditmaybeclaimedinlieu lieuoftheCIT.Thiselectionmustbemadewiththeannualof theCIT.Ifapersonwithacertificatedcreditundersection returnfiledforfirsttaxperiodbeginningafter2011formost435or437thatelectstopaytheMBTisamemberofaUnitary certificatedcredits.TheelectionisalsomadeifataxpayerBusinessGroup (UBG), theDesignatedMemberof theUBG, filesaForm4889,ClaimforAcceleratedCredit.andnotthemember,shallfileaUBGreturnandpaythetax,if • Estimatedpaymentswillstillbedueon theprescribeddueany,undertheMBTAandclaimthatcertificatedcredit. datesforquarterlyestimatedreturns.For a tax year beginning after December 31, 2011, if acertificateofcompletion,assignmentcertificate,orcomponentcompletioncertificateisissuedundersection437toataxpayer,or if a certificate of completed rehabilitation, assignment

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2016 General Information for Financial InstitutionsStandard Taxpayers and Insurance Companies: See the Michigan Business Tax (MBT) Instruction Booklet for Standard Taxpayers

(Form 4600) or the MBT Instruction Booklet for Insurance Companies (Form 4592) at www.michigan.gov/taxes.

This booklet is intended as a guide to help complete the MBT • MEGAPhotovoltaicTechnologyCredit(Form4574)return. It does not take the place of the law. • FilmProductionCredit(Form4574).Who Files a Financial Return? Using This Booklet Only those taxpayers with a certificated credit, which is This MBT financial institution booklet includes forms andawarded but not yet fully claimed or utilized,may elect to be instructionsforfinancialinstitutions.TheseformsaredesignedMBTtaxpayers. IfataxpayerfilesanMBTreturnandclaims forcalendaryearfilers,andfiscalfilerswithataxyearendinga certificated credit, the taxpayer makes the election to file in2014.ReadtheGeneralInformationfirst.Itisrecommendedand pay under the MBT until the certificated credit and any that taxpayers and tax preparers also briefly review thecarryforwardof thatcreditareexhausted.Once theelection is instructionsforallforms.madeandthereturnissubmitted,thetaxpayermaynotamendthereturntorevoketheelection. Overview of MBT for Financial Institutions

File anMBTAnnual Return for Financial Institutions (Form Thefranchisetaxisimposeduponthetaxbaseofthefinancial4590) if the taxpayer is any of the following and holds a institutionafterallocationorapportionmenttoMichiganatthecertificatedcredit: rateof0.235percent.Thereisnofilingthresholdforfinancial

taxpayers.• Abankholdingcompany,anationalbank,astatechartered

bank,anofficeofthriftsupervisioncharteredbankorthrift Inaddition,thereisanannualsurchargeimposedattherateofinstitution, or a savings and loan holding company other 23.4percent.than a diversified savings and loan holding company as NOTE: Trust-onlybanksdonotpayasurcharge.definedin12UnitedStatesCode(USC)1467a(a)(1)(F)orafederallycharteredFarmCreditSysteminstitution. Nonrefundable and refundable credits are available for

financial institutions to help reduce the initialMBT liability.• Any person, other than an insurance company subject toThis includes a limited allowance for Single Business TaxthetaximposedunderChapter2AoftheMBTAct,whois(SBT)creditcarryforwards.directly or indirectly owned by an entity described above

andisamemberoftheUnitaryBusinessGroup(UBG).(See Theseformsareavailableonlineatwww.michigan.gov/taxes.thedefinitionofUBGinthe“UBGsandCombinedFiling”sectionofthisGeneralInformation.)Thisgenerallyrefersto Required CIT Comparisonall non-insurance taxpayers that are ownedby and unitary If choosing to fileMBT in 2014 to claim certain certificatedwithfinancialinstitutions. credits, taxpayers are required to calculate MBT liability

• AUBGconsistingofentitiesdescribedabove. as the higher of MBT liability or hypothetical CIT liability.A taxpayermust pay the higher of the two or take the lesserWhat is a Certificated Credit refund.

Certificated credits consist of MBT credits that, under MCL208.1107,areallowedtobeappliedagainst thecalculatedCIT A taxpayer calculates the franchise tax and surcharge of theliability,asprovidedunderMCL208.1500(4).Thecertificated MBT and applies all credits, including certificated credits,credits are eithernonrefundableor refundable credits. Below deductions, and exemptions available under theMBT. Then,is the list of all certificated credits potentially available to as if they were subject to the CIT, taxpayers calculate thefinancial institutions, and the respective form used for their franchise tax under the CIT and apply deductions availablecalculation. under theCIT.The hypotheticalCIT liability is then reduced

(notbelowtozero)bytheamountofcertificatednonrefundableNonrefundable Certificated Credits: credit used to offset theMBT liability. The hypotheticalCIT• RenaissanceZoneCredit(Forms4595and4573) liability offset by certificated nonrefundable MBT credits is

further reducedby the total amountof certificated refundable• HistoricPreservationCredit(Forms4573and4584) credits claimed under theMBT liability calculation, resulting• BrownfieldRedevelopmentCredit(Forms4584and4573) in the taxpayers’ final hypothetical CIT liability. Taxpayers’• FilmInfrastructureCredit(Form4573) final MBT liability consists of the higher of the calculated• MEGAPoly-SiliconEnergy costCredit andMiscellaneous MBT and hypothetical CIT liabilities. If both MBT and

MEGABatteryCredits(Forms4584and4573). hypothetical CIT liabilities result in tax refunds (negativeliability),taxpayersareentitledtothelowerrefundamount.”

Refundable Certificated Credits: Specific forms are provided to perform the MBT to CIT• HistoricPreservationCredit(Form4573) comparison and determine the tax liability or refund. The• BrownfieldRedevelopmentCredit(Forms4584and4573) Michigan Schedule of Corporate Income Tax Liability for • MEGAEmploymentTaxCredit(Form4574) a Michigan Business Tax Filer (Form 4946) is used for the

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standard taxpayer comparison. The Michigan Schedule of Amending EstimatesCorporate Income Tax Liability for a Michigan Business Tax If, after making payments, the estimated tax is substantiallyInsurance Filer(Form4974)isusedfortheinsurancecompany’s different than originally estimated, recompute the tax andcomparison. TheMichigan Schedule of Corporate Income Tax adjustthepaymentinthenextquarter.Liability for a Michigan Business Tax Financial Filer (Form4975)isusedforthefinancialinstitution’scomparison. Electronic Filing of MBT ReturnsFiling MBT/CIT Quarterly Tax Estimates for 2016 Michigan has an enforced CIT e-file mandate. SoftwareIf estimated liability for the year is reasonably expected to developers producing CIT tax preparation software andexceed$800,ataxpayermustfileestimatedreturns.Ataxpayer computer-generated forms must support e-file for all eligiblemay remit quarterly estimated payments by check with a Michiganformsthatareincludedintheirsoftwarepackage.AllCorporate Income Tax Quarterly Return (Form 4913) ormay eligibleCITreturnspreparedusingtaxpreparationsoftwareorremitmonthly or quarterly estimated payments electronically computer-generatedformsmustbee-filed.byElectronicFundsTransfer(EFT).Whenpaymentsaremade Treasury will be enforcing the CIT e-file mandate. ThebyEFT,Form4913isnotrequired. enforcementincludesnotprocessingcomputer-generatedpaperEstimated returns and payments for calendar year taxpayers returnsthatareeligibletobee-filed.Anoticewillbemailedtoare due to Treasury by April 15, July 15, October 15, and thetaxpayer,indicatingthatthetaxpayer’sreturnwasnotfiledJanuary15of thefollowingyear.Fiscalyear taxpayersshould in the proper form and content andmust be e-filed. Paymentmakereturnsandpaymentsbytheappropriateduedatewhich receivedwithapaperreturnwillbeprocessedandcreditedtoisfifteendaysaftertheendofeachfiscalquarter.Thesumof thetaxpayer’saccountevenwhenthereturnisnotprocessed.estimated payments for each quarter must always reasonably Treasury will continue to accept certain Portable Documentapproximatetheliabilityforthequarter. Format (PDF) attachmentswithCIT e-filed returns.A currentNOTE: Your debit transaction will be ineligible for EFT list of defined attachments is available in the CIT “Michiganif the bank account used for the electronic debit is funded or TaxPreparerHandbookforElectronicFilingPrograms,”whichotherwise associatedwith a foreign account to the extent that is available on the Treasury Web site at www.MIfastfile.org thepaymenttransactionwouldqualifyasanInternationalACH by clicking on “Tax Preparer,” then “Corporate Income TaxTransaction(IAT)underNACHARules.Contactyourfinancial Handbook” for the applicable tax year. Follow your softwareinstitution for questions about the status of your account. instructionsforsubmittingattachmentswithane-filedreturn.Contact the Michigan Department of Treasury’s (Treasury) If the MBT return includes supporting documentation orEFTUnitat(517)636-6925foralternatepaymentmethods. attachments thatarenoton thepredefined listofattachments,Theestimatedpaymentmadewitheachquarterly returnmust thereturncanstillbee-filed.FollowyoursoftwareinstructionsbecomputedontheactualCITforthequarter,or25percentof for including additional attachments. The tax preparer ortheestimatedtotalliabilityifpayingaCITliability. taxpayer should retain file copies of all documentation or

attachments.Toavoidinterestandpenaltycharges,estimatedpaymentsmustequal at least 85 percent of the total liability for the tax year For more information and program updates, includingand the amount of each estimated payment must reasonably exclusions from e-file, visit the e-file Web site atapproximatethetaxliabilityforthatquarter.Iftheprioryear’s www.MIfastfile.org.taxis$20,000orless,estimatedtaxmaybebasedontheprior Thetaxpayermayberequiredtoe-fileitsfederalreturn.Visityear’stotaltaxliabilitypaidinfourequalinstallments.(“Four the Internal Revenue Service (IRS)Web site atwww.irs.gov equal installments”describes theminimumpaceof payments formoreinformationonfederale-filerequirementsandtheIRSthatwillsatisfythissafeharbor.)Iftheprioryear’staxliability Federal/StateModernizede-File(MeF)program.was reported for a period less than 12 months, this amountmust be annualized for purposes of both the $20,000 ceiling Complete Federal Tax Forms First andcalculatingthequarterlypaymentsdueunderthismethod.

BeforepreparingMBTreturns,completeallfederaltaxforms.Payments at amore accelerated pace alsowill qualify. If theTheseformsmayinclude:year’staxliabilityis$800orless,estimatesarenotrequired.• Fiduciaries—U.S.Form1041,1065,andrelatedSchedulesNOTE: For those continuing to file MBT, reliance on the

C,C-EZ,D,E,K,4797,and8825.tax liabilityof theprioryearasameans toavoid interestandpenaltychargesisonlyallowedifyouhadbusinessactivityin • Corporations—U.S.Form1120,1120-S,andSchedulesD,Michiganinthatprioryear.Areturnmustbefiledtoestablish K,851,940,4562,4797,and8825.thetaxliabilityforthatprioryear,evenifgrossreceiptsinthe • LimitedLiabilityCompanies(LLCs)—federalformslistedprioryearwerelessthan$350,000.Inaddition,ifyourbusiness above,dependingonhowfederalreturnshavebeenfiled.was not in existence in the preceding year, no safe harbor

ReferencethesefederalformstocompleteForm4590.exists. In such a case, estimates must be based on theMBTliability for the current year. For thosefilingCIT, there is no Copies of certain pages from these federal forms must alsosafeharborinthisfirstyearofCITfiling.Theestimatesmust beattached to theannualreturnfiled.See the instructionsforequalatleast85percentofthetotalliabilityasstatedabove. Form4590forfurtherdetails.

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Completing Michigan Forms • Identifies the form on which each nonrefundable credit iscalculated

Treasury captures the information from paper MBT returns • Trackstaxliabilityasitisreducedbyeachcreditinproperusing an Intelligent Character Recognition process. If ordercompleting a paper return, avoid unnecessary delays causedbymanualprocessingbyfollowingtheguidelinesbelowsothe • Identifies (whereapplicable) thepointatwhich tax liabilityreturnisprocessedquicklyandaccurately. reaches zero and no further nonrefundable creditsmay be

claimedinthecurrentfilingperiod.• Use black or blue ink.Donotusepencil,redink,orfelttip

pens.Donothighlightinformation. Complete Form4568 from top to bottom.For each credit thetaxpayer qualifies for, calculate the credit as identified on the• Print using capital letters (UPPERCASE).Capital lettersappropriate form and bring the result back to the appropriateareeasiertorecognize.lineonForm4568.• Print numbers like this: 012345678. Do not put a slash

throughthezero( )orseven( 7). After total nonrefundable credits are determined on Form• Fill check boxes with an [X].Donotuseacheckmark[a]. 4568,line40,carrythefiguretoForm4590,line27.Thelines

following are straightforward, but take care to consider any• Leave lines/boxes blank if they do not apply or if theavailablerefundablecreditsonForm4590,Part2.amountiszero,unlessotherwiseinstructed.

• Do not enter data in boxes filled with Xs. Further General Guidance • Do not write extra numbers, symbols, or notes on the

return, such as cents, dashes, decimal points (excluding ForpurposesofMBT,personmeansanindividual,firm,bank,percentages), or dollar signs, unless otherwise instructed. financial institution, insurance company, limited partnership,Enclose any explanations on a separate sheet unless limited liability partnership, copartnership, partnership, jointinstructedtowriteexplanationsonthereturn. venture,association,corporation,Scorporation,LLC,receiver,

• Date format, unless otherwise specified, should be in the estate, trust, or any other group or combination of groupsfollowing format: MM-DD-YYYY. Use dashes (-) rather actingasaunit.thanslashes(/). A taxpayer includes a single person or aUBG liable for tax,

• Enter phone numbers using dashes(e.g.,517-555-5555);do interest,orpenalty.AUBGmustfileacombinedMBTreturnnotuseparentheses. (addressedinthe“UBGsandCombinedFiling”sectionofthis

• Stay within the lineswhenenteringinformationinboxes. GeneralInformation).• Report losses and negative amounts withanegativesignin Limited Liability Company. An LLC is classified forMBT

frontofthenumber(donotuseparentheses).Forexample,a purposes according to its federal tax classification. Thelossintheamountof$22,459shouldbereportedas-22,459. following terms, whenever used inMBT forms, instructions,

• Percentages should be carried out four digits to the andstatute,includeLLCsasindicated:right of the decimal point. Do not round percentages. For

S Corporation includes an LLC federally taxed as an Sexample, 24.154266 percent becomes 24.1542 percent.Corporation,andamemberofthisLLCisashareholder.When converting a percentage to a decimal number, carry

numbersoutsixdigitstotherightofthedecimalpoint.For C Corporation includes an LLC federally taxed as a Cexample,24.154266percentbecomes0.241542. Corporation, and a member of this LLC is a shareholder. A

• Report all amounts in whole dollars. Round down memberorotherpersonperformingduties similar to thoseofamountsof49centsorless.Roundupamountsof50cents anofficerinatruecorporationisanofficerinthisLLC.or more. If cents are entered on the form, they will be NOTE:Inthisbooklet,theterm“corporation,”usedwithoutatreatedaswholedollaramounts. CorS,generallyreferstobothtypes.

Suggested Order of Analysis and Preparation of A person that is a disregarded entity for federal incomean MBT Annual Return tax purposes under the internal revenue code must file asFirst,determinewhether the taxpayerhas acertificatedcredit. a disregarded entity for MBT purposes. This means thatIf thefinancial institution taxpayerdoesnothaveacertificated a disregarded entity for federal tax purposes, including acredit, it is subject to theCIT.Additionally, for all certificated single member LLC or Q-Sub, must file as if it were a solecreditsotherthanqualifyingHistoricPreservationorBrownfield proprietorship if owned by an individual, or a branch orcredits,thetaxpayermusthavemadetheelectionforitsfirsttax divisionifownedbyanotherbusinessentity.yearendingafterDecember31,2011,inordertocontinueunder FiduciariesfilingforTrustsengagedinbusinessactivitymusttheMBT.Fora taxpayerusingForm4590,firstcomplete lines fileanMBTreturnandreportthetotalbusinessactivity.1 through 26. At that point, if any nonrefundable credits willbe claimed, begin the MBT Nonrefundable Credits Summary UBGs and Combined Filing(Form4568),whichservesseveralimportantfunctions: NOTE: UBGs are addressed below, in general. In the• Actsasachecklistofnonrefundablecredits instructions for each form, “Special Instructions for Unitary

Business Groups” are located directly before “Line-by-Line• Identifiestheorder inwhichnonrefundablecreditsmustbeInstructions.”Theareasinthe“Line-by-LineInstructions”thatclaimed

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applyonly toUBGsare labeled“UBGs.”Additionaldirection Formore informationon thecontrol and relationship tests foris found in the “Supplemental Instructions for Standard UBGs, see Revenue Administrative Bulletin (RAB) 2010-1,MembersinUBGs.” MBT—UnitaryBusinessGroupControlTest,andRAB2010-

2, MBT—Unitary Business Group Relationship Tests, onDetermining the Existence and Membership Treasury’sWebsiteatwww.michigan.gov/treasury.(Clickonof a UBG “ReportsandLegalResources.”)Unitary Business Group means a group of United Statespersons,otherthanaforeignoperatingentity,thatsatisfiesthe Filing the Correct Formcontroltestandrelationshiptest. AdifferentprimaryreturnandinstructionbookletarerequiredUnited States personisdefinedinInternalRevenueCode(IRC) for standard taxpayers (Form 4567) and insurance companies§7701(a)(30).A foreign operating entityisdefinedbystatutein (Form4588).MichiganCompiledLaws(MCL)208.1109(5).

Filing if Tax Year Is Less Than 12 MonthsControl Test. The control test is satisfied when one personowns or controls, directly or indirectly,more than 50 percent Generally,annualreturnsmustbefiledforthesameperiodasof the ownership interestwith voting or comparable rights of federalincometaxreturns.the other person or persons.A person owns or controlsmore Tax year means the calendar year, or the fiscal year endingthan 50 percent of the ownership interest with voting rights duringthecalendaryear,uponthebasisofwhichthetaxbaseofor ownership interest that confer comparable rights to voting ataxpayeriscomputed.Ifareturnismadeforafractionalpartrightsofanotherpersonifthatpersonownsorcontrols: ofayear,taxyearmeanstheperiodforwhichthereturnismade.Morethan50percentofthetotalcombinedvotingpowerofall A taxpayer that has a 52- or 53-week tax year beginning notownershipinterestswithvoting(orcomparable)rights,or more than seven days before December 31 of any year isMore than 50 percent of the total value of all ownership consideredtohaveataxyearbeginningafterDecemberofthatinterestswithvoting(orcomparable)rights. taxyear.

Relationship Tests. The definition of a UBG requires, in Example 1:A taxpayerwith a federal tax year beginning onadditiontosatisfyingthecontroltest,thatthegroupofpersons Monday,December29,2008,willbetreatedasfollows:havebusinessactivitiesoroperationsthateither: • 2008taxyearendofDecember31,2008.1)Result in aflowofvaluebetweenor amongpersons in the • DuedateofApril30,2009.group,or • 2009taxyearbeginningJanuary1,2009.

2)Are integratedwith,dependentupon,or contribute toeach Example 2: A taxpayer with a federal tax year ending onother. Sunday,January3,2010,willbetreatedasfollows:

A taxpayerneedonlymeetoneof the twoalternative tests to • 2009taxyearendofDecember31,2009.satisfytherelationshiptest. • DuedateofApril30,2010.

• 2010taxyearbeginningonJanuary1,2010.1) Flow of value is established when members of the groupdemonstrateoneormoreoffunctionalintegration,centralized Example 3: A 52- or 53-week year closing near the end ofmanagement, and economiesof scale.Examplesof functional Januaryiscommonintheretailindustry.Suchataxpayerwillintegration include common programs or systems and shared betreatedasfollows:informationorproperty.Examplesofcentralizedmanagement • 2008-09fiscalyearendwillbeJanuary31,2009.include common management or directors, shared staff

• DuedatewillbeMay31,2009.functions, and business decisions made for the UBG ratherthan separately by each member. Examples of economies • 2009-10fiscalyearwillbeginonFebruary1,2009.of scale include centralized business functions and pooled Annualizingbenefitsorinsurance.Groupsthatcommonlyexhibitaflowof

If thefilingperiod is less than12months,annualize thepriorvalue include vertically or horizontally integrated businesses,year’s tax liability to determine whether estimates may beconglomerates, parent companies with their wholly ownedbased on that liability. If the prior year’s annualized liabilitysubsidiaries,andentities in thesamegeneral lineofbusiness.is $20,000or less, estimatesmaybe based on the annualizedFlowofvaluemustbemorethanthemereflowoffundsarisingamountifpaidinfourequal,timely,installments.outofpassiveinvestment.If annualization is required, multiply the prior year’s tax2) The alternate “contribution/dependency” relationship testliabilityby12 anddivide the result by thenumberofmonthsaskswhether business activities are integratedwith, dependentthe business operated. Generally, a business is considered inupon, or contributed to each other. Businesses are integratedbusinessforamonthifthebusinessoperatedformorethanhalfwith, are dependent upon, or contribute to each other underthedaysofthatmonth.Abusinesswhoseentiretaxyearis15many of the same circumstances that establish flow of value.daysorless,however,isconsideredinbusinessforonemonth.However, this alternate relationship test is also commonly

satisfiedwhen one entity finances the operations of another or EXAMPLE:Afiscalyear taxpayerwitha taxyearending inwhenthereexistintercompanytransactions,includingfinancing. Junefilesasix-monthreturnendingJune2010reportingatax

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liabilityof$9,000.EstimatesforthetaxyearendingJune2011 Amending a Return maybebasedontheannualizedliabilityof$18,000.Estimatesmustbepaidinfourequal,timelyinstallmentsof$4,500. A taxpayermay not amend to revoke the election to remain

taxable under the MBT. Once the taxpayer makes a validFiduciaries: A business registered as a Fiduciary that is in election to claim a certificated credit, the taxpayer mustbusinesslessthan12monthsisnotrequiredtoannualize. remain in the MBT until the certificated credit and anyDue Dates of Annual Returns carryforward of that credit are exhausted. Most certificated

creditsmustbeclaimedforthetaxpayer’sfirsttaxyearendingAnnualreturnsaredueonorbefore the lastdayof thefourth afterDecember31,2011.monthaftertheendofthetaxyear. Forexample,areturnfor To amend a current or prior year annual return, complete thecalendaryear2016 isdueApril30,2017.Areturn forafiscal Form 4590 that is applicable for that year and check the boxyearendingJune30,2017,isdueOctober31,2017. in the upper-right corner of the return, and attach a separateAdditional Filing Time sheet explaining the reason for the changes. Include allIfadditionaltimeisneededtofileanannualtaxreturn,request schedulesfiledwith theoriginal return, even ifnot amendingaMichiganextensionbyfilinganApplicationforExtensionof thatschedule.EnterthefiguresontheamendedreturnastheyTimetoFileMichiganTaxReturns(Form4).Checktheboxfor should be. Do not include a copy of the original return withMBTtoextendthetimetofileanMBTreturn. youramendedreturn.

Current and past year forms are available onTreasury’sWebUBG NOTE:Extensionrequestsmustbefiledunderthenamesiteatwww.michigan.gov/treasuryforms.and account number of a UBG’s designated member to be a

validrequestforextension. Toamendareturn toclaimarefund,filewithinfouryearsoftheduedateoftheoriginalreturn(includingvalidextensions).

Filing a federal extension request with the IRS does not Most certificated credits must be claimed for the taxpayer’sautomatically grant an MBT extension. The IRS does not firsttaxyearendingafterDecember31,2011.Interestwillbenotify state governments of extensions. A request for a paidbeginning45daysaftertheclaimisfiledortheduedate,Michigan extension must be received and approved to avoid whicheverislater.penaltyonthetaxdue.

Ifamendingareturntoreportadeficiency,penaltyandinterestExtension applications must be postmarked on or before the mayapplyfromtheduedateoftheoriginalreturn.duedateofanannualreturn.

If any changes are made to a federal income tax return thatAlthough Treasury may grant extensions for filing MBT affectanMBTtaxbase,filinganamendedreturnisrequired.returns, it will not extend the time to pay. Extension Toavoidpenalty,filetheamendedreturnwithin120daysafterapplications received without proper payment will not be thefinaldeterminationbytheIRS.processed. Penalty and interestwill accrue on the unpaid taxfromtheoriginalduedateofthereturn. Computing Penalty and Interest

Properlyfiledandpaidestimatesalongwiththeamountincluded Annual and estimated returns filed late or without sufficienton the extension applicationwill be accepted as payment on a paymentofthetaxduearesubjecttoapenaltyof5percentoftentativereturn,andanextensionmaybegranted.Itisimportant the tax due, for thefirst twomonths.Penalty increases by anthattheapplicationiscompletedcorrectly. additional 5 percent per month, or fraction thereof, after the

secondmonth,toamaximumof25percent.Once a properly prepared and timely filed application along

Compute penalty and interest for underpaid estimates usingwithappropriateestimatedtaxpaymentsisreceived,Treasurythe MBT Penalty and Interest Computation for Underpaid willgrantanextensionofeightmonthstofilethetaxreturn.Estimated Tax(Form4582).Ifataxpayerprefersnottofilethis

Any estimated tax that may be due with the request should form,Treasurywillcomputethepenaltyandinterestandsendbepaid in the samemannerasestimatedpaymentswerepaid abill.duringtheyear.

ThefollowingchartshowstheinterestratethatappliestoeachA written response will be sent to the legal address on file filingperiod.Anew interest rate is setat1percentabove thewhenavalidextensionapplicationisreceived. adjustedprimerateforeachsix-monthperiod.If anMBT extension is filed on time but the total payments Beginning Date Rate Daily Ratereceivedbytheoriginalduedatearelessthan90percentofthetaxliability,a10percentnegligencepenaltymayapply. January 1, 2016 4.25% 0.0001161

July 1, 2016 4.4% 0.0001202IMPORTANT: If no tax is owed, there is no need to file anextension with Michigan by the due date of the return to January 1, 2017 4.5% 0.0001233

avoid penalty. However, without an approved extension, it isnecessarytofileanannualreturnassoonastheinformationis For a complete list of interest rates, see the Revenueavailabletodoso.Anextensionoftimetofilewillalsoextend Administrative Bulletins on Treasury’s Web site atthestatuteoflimitations. www.michigan.gov/treasury/.

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Signing the Return Mailing AddressesAll returns must be signed and dated by the taxpayer or the Mailtheannualreturnandallnecessaryschedulesto:taxpayer’s authorized agent. Thismay be the owner, partner, With payment:corporate officer, or association member. The corporate

MichiganDepartmentofTreasuryofficermaybethepresident,vicepresident,treasurer,assistantPOBox30113treasurer, chief accounting officer, or any other corporate

officer(suchastaxofficer)authorizedtosignthecorporation’s LansingMI48909taxreturn. Without payment:Ifsomeoneotherthantheabovepreparedthereturn,thepreparer MichiganDepartmentofTreasurymustgivehisorherbusinessaddressandtelephonenumber. POBox30783

LansingMI48909Print the name of the authorized signer and preparer in theappropriateareaonthereturn. Mail an extension application (Form 4) to:

MichiganDepartmentofTreasuryAssemble the returns and attachments (in sequence order)POBox30774and staple in the upper-left corner. (Do not staple a check to

the return.) In an e-filed return, the preparation softwarewill LansingMI48909-8274assemble the forms and PDF attachments in the proper order Mail MBT/CIT quarterly estimate payments (Form 4913) to:automatically. MichiganDepartmentofTreasuryIMPORTANT REMINDER: Failure to include all the POBox30774requiredformsandattachmentswilldelayprocessingandmay LansingMI48909-8274resultinreducedordeniedrefundorcreditforwardorabillfor Courier delivery service mail should be sent to:taxdue.

MichiganDepartmentofTreasurySIGNING AN E-FILED RETURN:Aswith any tax return 7285ParsonsDr.submitted toTreasuryonpaper,anelectronic tax returnmust Dimondale,MI48821be signed by an authorized tax return signer, the ElectronicReturn Originator (ERO), if applicable, and the paid tax Make all checks payable to “State of Michigan.” Printpreparer, if applicable.NOTE: If the returnmeets one of the taxpayer’sFEINorTRNumber, the taxyear, and “MBT”onexceptions to the e-file mandate and is being filed on paper, thefrontofthecheck.Donotstaplethechecktothereturn.itmust bemanually signed and dated by the taxpayer or the Correspondencetaxpayer’sauthorizedagent.

AnaddresschangeorbusinessdiscontinuancecanbereportedonlineTheMBTFed/Statee-filesignatureprocessisasfollows: by usingMichigan Treasury Online (MTO), Business Tax Services.Fed/State Returns:Michiganwillacceptthefederalsignature See www.michigan.gov/mtobusiness for information. In the

alternative,Notice of Change or Discontinuance (Form 163), can bemethod. Michigan does not require any additional signaturefoundonlineatwww.michigan.gov/treasuryforms.documentation.Mailcorrespondenceto:State Stand Alone Returns: State StandAlone returnsmust

BusinessTaxDivision,MBTUnitbe signed using Form MI-8879 (also called the Michigan e-file Authorization for Business Taxes MI-8879, Form MichiganDepartmentofTreasury4763).Returnsaresignedbyentering the taxpayerPIN in the POBox30059software after reading the perjury statement displayed in the LansingMI48909software.ThetaxpayerPINwillbeselectedbythetaxpayer,or To Request FormsthetaxpayermayauthorizehisorhertaxpreparertoselectthetaxpayerPIN. Internet

FormMI-8879willbeprintedandcontain the taxpayerPIN. Current and past year forms are available onTreasury’sWebThe tax preparer will retain Form MI-8879 in his or her siteatwww.michigan.gov/treasuryforms.records as part of the taxpayer’s printed return.MBT State

Alternate FormatStand Alone e-filings submitted without a taxpayer PINwill be rejected by Treasury.Do notmail FormMI-8879 to Printed material in an alternate format may be obtained byTreasuryanddonotincludeFormMI-8879asanattachment calling(517)636-6925.withthee-filereturn.

TTY

AssistanceisavailableusingTTYthroughtheMichiganRelayCenterbycalling1-800-649-3777or711.

7

8

Michigan Department of Treasury4590 (Rev. 04-16), Page 1

2016 MICHIGAN Business Tax Annual Return Check if this is an

for Financial Institutions amended return.See instructions.

Issued under authority of Public Act 36 of 2007. (MM-DD-YYYY) (MM-DD-YYYY)

1. Return is for calendar year 2016 or for tax year beginning: and ending:2. Taxpayer Name (print or type) 7. Federal Employer Identification Number (FEIN) or TR Number

Doing Business As (DBA) 8. Organization Type

Fiduciary S Corporation /Street Address Check if LLC S Corporation

new address. (See instructions) C Corporation /

City State ZIP/Postal Code Country Code LLC C Corporation

3. Principal Business Activity 4. Business Start Date in Michigan Check if taxpayer (or any UBG member) has authority to 8a. exercise trust powers only.

5. NAICS (North American Industry Classification System) Code 6. If Discontinued, Effective Date Check if Filing Michigan Unitary Business Group Return.9. (Include Form 4752.)

10. Apportionment Calculation: a. Michigan Gross Business (if no Michigan gross business, enter zero) ..10a. 00b. Total Gross Business ...................................................................10b. 00c. Apportionment Percentage. Divide line 10a by line 10b .............10c. %

PART 1: FRANCHISE TAX A B C D ELines 11-14: If less than zero, enter zero. 2012 2013 2014 2015 2016

11. Equity Capital .................... 11.12. Goodwill ............................. 12.

13. Average daily book value of Michigan obligations ...... 13.

14. Average daily book value of U.S. obligations ............. 14.

15. Subtotal. Add lines 12 through 14 ......................... 15.

16. Net Capital. Subtract line 15 from line 11 ................... 16.

17. a. Authorized insurance co. subsidiary: Enter actual capital fund amount ....... 17a.

b. Minimum regulatory amount required ............ 17b.

c. Multiply line 17b by 125% (1.25) ................... 17c.

d. Subtract line 17c from 17a. If less than zero, enter zero ...................... 17d.

18. Add lines 16 and 17d ......... 18.19. Add line 18, columns A through E. If less than zero, enter zero, skip lines 20-25, and enter zero on line 26 ........ 19. 0020. Net Capital for Current Taxable Year. Divide line 19 by number of tax years reported above ................................ 20. 0021. Apportioned Tax Base. Multiply line 20 by percentage on line 10c ........................................................................ 21. 0022. Tax Before Surcharge. Multiply line 21 by 0.235% (0.00235)................................................................................. 22. 0023. Tax liability for entities with authority to exercise trust powers only (see instructions) ........................................... 23. 0024. Tax subject to surcharge. Subtract line 23 from line 22 .......................................................................................... 24. 0025. Surcharge. All filers, see instructions...................................................................................................................... 25. 0026. Total Liability Before All Credits. Add lines 22 and 25............................................................................................. 26. 0027. Nonrefundable credits from Form 4568, line 40 ..................................................................................................... 27. 0028. Total Tax After Nonrefundable Credits. Subtract line 27 from line 26. If less than zero, enter zero ................... 28. 00

+ 0000 2016 87 01 27 5 Continue and sign on Page 2.

4590, Page 2 FEIN or TR Number

29. Recapture of Certain Business Tax Credits from Form 4587, line 13 ................................................................... 29. 0030. Total MBT Tax Liability. Add lines 28 and 29 .................................................................................................... 30. 0031. Corporate Income Tax adjustment from Form 4975, line 17 ................................................................................ 31. 0032. Total Tax Liability. Add lines 30 and 31 .............................................................................................................. 32. 00

PART 2: PAYMENTS, REFUNDABLE CREDITS AND TAX DUE33. Overpayment credited from prior MBT return .................................................. 33. 0034. Estimated tax payments .................................................................................. 34. 0035. Flow-Through Withholding payments .............................................................. 35. 0036. Tax paid with request for extension ................................................................. 36. 0037. Refundable credits from Form 4574, line 23 ................................................... 37. 0038. Total Payments. Add lines 33 through 37. (If not amending, then skip to line 40) ............................................... 38. 00

AMENDED a. Payment made with original and/or prior amended returns .. 39a. 0039. RETURN b. Overpayment from original and/or prior amended returns.... 39b. 00

ONLY c. Add lines 38 and 39a and subtract line 39b from the sum ... .................................................... 39c. 0040. TAX DUE. Subtract line 38 (or line 39c, if amending) from line 32. If less than zero, leave blank ....................... 40. 0041. Underpaid estimate penalty and interest from Form 4582, line 38 ........................................................................ 41. 00

42. Annual return penalty (a) % = (b) 00 plus interest of (c) 00 . Total ..... 42d. 0043. PAYMENT DUE. If line 40 is blank, go to line 44. Otherwise, add lines 40, 41 and 42d ..................................... 43. 00

PART 3: REFUND OR CREDIT FORWARD44. Overpayment. Subtract lines 32, 41 and 42d from line 38 (or line 39c, if amending). If less than zero, leave

blank (see instructions).......................................................................................................................................... 44. 0045. CREDIT FORWARD. Amount on line 44 to be credited forward and used as an estimate for next MBT tax year .... 45. 0046. REFUND. Amount on line 44 to be refunded......................................................................................................... 46. 00

Taxpayer Certification. I declare under penalty of perjury that the information in Preparer Certification. I declare under penalty of perjury that thisthis return and attachments is true and complete to the best of my knowledge. return is based on all information of which I have any knowledge.

Preparer’s PTIN, FEIN or SSNBy checking this box, I authorize Treasury to discuss my return with my preparer.

Authorized Signature for Tax Matters Preparer’s Business Name (print or type)

Authorized Signer’s Name (print or type) Date Preparer’s Business Address and Telephone Number (print or type)

Title Telephone Number

Return is due April 30 or on or before the last day of the 4th month after the close of the tax year.

WITHOUT PAYMENT - Mail return to: WITH PAYMENT — Pay amount on line 43 Make check payable to “State of and mail check and return to: Michigan.” Print taxpayer’s FEIN or

TR Number, the tax year, and “MBT” on Michigan Department of Treasury Michigan Department of Treasurythe front of the check. Do not staple the PO Box 30783 PO Box 30113check to the return.Lansing MI 48909 Lansing MI 48909

+ 0000 2016 87 02 27 3

Instructions for Form 4590 Michigan Business Tax (MBT) Annual Return for Financial Institutions

Purpose thecontrollingmemberdoesnothavenexuswithMichigan.Ifthat is the case, the controllingmembermay appoint a group

To calculate a tax liability and claim credits for a financial memberwithnexustoserveastheDM.institutionforMBT. NOTE: TheMBT Unitary Business Group Combined Filing NOTE: BeginningJanuary1,2012,onlythosetaxpayerswitha Schedule for Financial Institutions (Form 4752) must becertificatedcredit,whichisawardedbutnotyetfullyclaimedor completedbeforecompletingForm4590.utilized,mayelecttobeMBTtaxpayers. Ifataxpayerfilesan Formore informationonUBGs,see the instructionsforFormMBTreturnandclaimsacertificatedcredit,thetaxpayermakes 4752,availableonlineattheDepartmentofTreasury(Treasury)theelectiontofileandpayundertheMBTuntilthecertificated Websiteatwww.michigan.gov/taxes.creditandanycarryforwardofthatcreditareexhausted.

Formore informationon thecontrol and relationship tests forGeneral Instructions UBGs, see Revenue Administrative Bulletin (RAB) 2010-1MBT Liability: Beginning January 1, 2012, a taxpayer Michigan Business Tax-Unitary Business Group Control Testcalculates MBT liability as the greater of MBT liability and RAB 2010-2 Michigan Business Tax-Unitary Businessafter all credits, deductions, and exemptions or hypothetical GroupRelationshipTestsontheTreasuryWebsite.Corporate Income Tax (CIT) liability minus deductions and NOTE: Under the foregoing definition, a UBG may includecredits available under that act andminus certificated credits financial institutions, insurance companies, and standardallowedunder theMBT. Thiscalculationof liability requires taxpayers. A group containing a mixture of these threeataxpayertocalculatenetequitytaxbaseandapplyavailable taxpayer typesmayberequired tofile twoormore returns toMBT credits, including certificated credits, deductions, and properly report the activities of the different taxpayer typesexemptions available under the MBT. Then, the taxpayer withinthegroup.will calculate the CIT comparison on Schedule of Corporate

UnderMichigan Compiled Law (MCL) 208.1261(f), financial Income Tax Liability for a Financial Filer (Form 4975). Ainstitutionmeansanyofthefollowing:taxpayer is permitted to reduce hypothetical CIT liability by

all deductions andcreditswhichwouldbe allowedunder that i. Abankholdingcompany,anationalbank,astatecharteredtax aswell as the amountof certificated credit allowedunder bank, an office of thrift supervision chartered bank or thrifttheMBT.Theamountofcertificatedcreditallowedunder the institution,orasavingsandloanholdingcompanyotherthanaMBT is the amount of nonrefundable credit needed to offset diversifiedsavingsandloanholdingcompanyasdefinedin12MBTliabilityortheentireamountofarefundablecredit. UnitedStatedCode(USC)1467a(a)(F)orafederallychartered

FarmCreditSysteminstitution.If the taxpayer’s hypothetical CIT liability would be higher

ii.Anyentity,other thananentity subject to the tax imposedthan itsMBT liability, the taxpayer will add the difference tounder Chapter 2A (insurance company), who is directly orMBT liability on line 31 of this form (4590). This is the CITindirectlyownedbyanentitydescribedin(i)andisamemberadjustment. If the result of both steps of the calculation is aoftheUBG.negativenumber,thetaxpayerwillreceivearefundofthelower

negative; but a nonrefundable credit cannot be used to reduce iii.AUBGofentitiesdescribedin(i)or(ii),orboth.liabilitybelowzero.Remainingnonrefundablecertificatedcredit NOTE:Because thedefinitionoffinancial institution forMBTmaybecarriedforwardtosucceedingtaxyears. purposesincludesanyentity(exceptaninsurancecompany)that

is ownedbyabankorother entity (asdescribedabove) and isSpecial Instructions for Unitary Business Groups amember of aUBGwith its parent, thismay cause an entityAUnitary Business Group (UBG) isagroupofUnitedStates that isnotcommonly thoughtofasafinancial institution tobepersons,otherthanaforeignoperatingentity,thatsatisfiesthe defined as one for return filing purposes. AUBG of financialfollowingcriteria: institutionsmustfileacombinedreturnon thisForm4590that

includeseachmemberofthegroupthatisafinancialinstitution.• Oneof thepersonsownsorcontrols,directlyor indirectly,

more than50percentof theownership interestwithvoting Taxpayer Certificationrights (or rights comparable to voting rights) of the other A return filed by a UBG must be signed by an individualUnitedStatespersons;AND authorizedtosignonbehalfoftheDM.Providethetelephone

• The UBG has operations which result in a flow of value numberofthatindividualattheDM’soffice.between persons in the UBG or has operations that are Line-by-Line Instructionsintegrated with, are dependent upon, or contribute to eachother.Flowofvalueisdeterminedbyreviewingthetotalityof Lines not listed are explained on the form.factsandcircumstancesofbusinessactivitiesandoperations. DatesmustbeenteredinMM-DD-YYYYformat.

All financial institution members of a UBG must file a Forperiodslessthan12months,seethe“GeneralInformationcombinedForm4590forthegroupwithaDesignatedMember forFinancial Institutions” in theMBT Forms and Instructions (DM)whomustbethecontrollingmemberofthegroup,unless for Financial Institutions(Form4599).

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UBGs:CompleteForm4752beforebeginningForm4590. Line 6:Enterthedate,ifapplicable,onwhichthetaxpayerwentout of business. To file a discontinuance for Michigan taxes,Amended Returns: To amend a current or prior year annualuse Michigan Treasury Online (MTO). Visit www.michigan.return,complete theForm4590 that isapplicable for thatyear,gov/mtobusiness for more information.subject to another taxchecktheboxintheupper-rightcornerofthereturn,andattachadministeredbyTreasury,donotusethisline.Also,donotuseaseparatesheetexplainingthereasonforthechanges.IncludeanthislineifthetaxpayerisaUBGandonememberhasstoppedamendedfederalreturnorasignedanddatedInternalRevenuedoingbusiness.Service (IRS) audit document. Include all schedules filedwith

theoriginalreturn,evenifnotamendingthatschedule.Enterthe Line 7: Use the taxpayer’s Federal Employer Identificationfiguresontheamendedreturnastheyshouldbe.Donotinclude Number (FEIN) or the Michigan Treasury (TR) assignedacopyoftheoriginallyfiledreturnwiththeamendedreturn. number.Besuretousethesameaccountnumberonallforms.

A taxpayer may not amend to revoke the election to remain If the taxpayer does not have an FEIN or TR number,taxableundertheMBT.Oncethetaxpayermakesavalidelection the taxpayer MUST register before filing this form.to claim a certificated credit, the taxpayermust remain in the Taxpayers are encouraged to register online atMBT until the credit and any carryforward of that credit are www.michigan.gov/businesstaxes. The Web site providesexhausted. informationonobtaininganFEIN,whichisrequiredtosubmit

taxesthroughe-file.TaxpayersusuallycanobtainanFEINfromLine 1:Unlessacalendaryear,enterthebeginningandendingthe IRS within 48 hours. Taxpayers registering with the Statedates (MM-DD-YYYY) that correspond to the taxableperiodonlineusuallyreceiveanaccountnumberwithinsevendays.asreportedtotheIRS.ReturnsreceivedwithoutaregisteredaccountnumberwillnotTax year means the calendar year, or the fiscal year endingbeprocesseduntilsuchtimeasanumberisprovided.duringthecalendaryear,uponthebasisofwhichthetaxbase

ofa taxpayer iscomputed.Ifareturn ismadeforafractional UBGs: Enter the FEIN or TR Number for the DM of thepartofayear, taxyearmeans theperiodforwhich thereturn financialgroup.covers.Generally,a taxpayer’s taxyear isfor thesameperiod

Line 8:Check the box that describes the DM’s organizationasiscoveredbyitsfederalincometaxreturn.type. A Trust or a Limited Liability Company (LLC) should

Fiscal Year Filers:See“Supplemental Instructions forFiscal checktheappropriateboxbasedonitsfederalreturn.MBTFilers—FinancialInstitutions”inForm4599.

NOTE: A person that is a disregarded entity for federal taxLine 2: Enter the complete address and, if other than the purposes, includingasinglememberLLCorQ-Sub,mustfileUnitedStates,enter the two-digitabbreviationfor thecountry asifitwereasoleproprietorshipifownedbyanindividual,orcode.SeethelistofcountrycodesinForm4599. abranchordivisionifownedbyanotherbusinessentity.

Any correspondence regarding the return filed and/or refund Line 8a:Ifthetaxpayermeetsthedefinitionoffinancialinstitutionwill be sent to the address usedhere.Check thenewaddress and is filing this form, but is authorized to exercise only trustboxif theaddressusedon this linehaschangedfromthe last powers,checkthisbox.Seeline23foradditionalinstructions.filing. The taxpayer’s primary address in the Department of

UBG: If anymember of aUBG is afinancial institution thatTreasury (Treasury) files, identified as the legal address andis authorized to exercise only trust powers, the UBG shouldused for all purposes other than refund and correspondencecheckthisbox.on a specificMBT return,will not changeuntil the customer

specifically makes the change on their Michigan Treasury Line 9:Check this box if filing aMichiganUBG return andOnline (MTO) account. Visit michigan.gov/mtobusiness for include Form 4752. ForMBT, taxpayer means a person or amoreinformation. UBGliablefortax,interest,orpenalty.

Exception:Ifmailsenttothelegaladdresshasbeenreturned Lines 10a through 10c:A taxpayermay apportionon linestoTreasurybytheUnitedStatesPostalService,Treasurywill 10a through 10c only if its business activities are subjectupdate the taxpayers legal address with the address used on to tax both within and outside of Michigan. A financialthislineinthemostrecentMBTreturn. institution is subject to tax in another state, as that term is

usedhere,onlyif:UBGs: In theName field, enter the name of theDM for thefinancialinstitutions. • ItissubjecttoaBusinessPrivilegeTax,aNetIncomeTax,a

FranchiseTaxmeasuredbynetincome,aFranchiseTaxforLine 3:Enter a brief description of the principal types oftheprivilegeofdoingbusiness,oracorporate stock taxorfinancialservicesinwhichthetaxpayerisengaged.ataxofthetypeimposedundertheMBTActinthatother

Line 4: EnterthestartdateoffirstbusinessactivityinMichigan. state;OR

Line 5:Enter the entity’s six-digit North American Industry • That other state has jurisdiction to subject the financialClassification System (NAICS) code. For a complete list of institutiontooneormoreofthetaxeslistedaboveregardlesssix-digitNAICS codes, see theU.S.CensusBureauWeb site ofwhether that state doesor doesnot subject thefinancialatwww.census.gov/eos/www/naics/,orenterthesameNAICS institutiontosuchatax.codeusedwhenfilingtheentity’sU.S.Form1120,ScheduleK,

Under MCL 208.1261(g), gross business means the sum of theU.S.Form1120S,orU.S.Form1065.

12

followinglesstransactionsbetweenthoseentitiesincludedinaUBG: are in Michigan if the financial institution’s customer isin Michigan. If the location of the financial institution’si. Fees, commissions, or other compensation for financialcustomercannotbedetermined,bothofthefollowingapply:services.○ Interest, dividends, and other income from investmentii.Net gains, not less than zero, from the sale of loans and

assets and activities and from trading assets andotherintangibles.activities, including, but not limited to, investmentiii.Netgains,notlessthanzero,fromtradinginstocks,bonds, securities; trading account assets; federal funds;orothersecurities. securities purchased and sold under agreements

iv.Interestchargedtocustomersforcarryingdebitbalancesof to resell or repurchase; options; futures contracts;marginaccounts. forward contracts; notional principal contracts suchv. Interestanddividendsreceived. as swaps; equities; and foreign currency transactionsvi.Anyothergrossproceedsresultingfromtheoperationasa are in Michigan if the average value of the assets isfinancialinstitution. assigned toa regularplaceofbusinessof the taxpayer

in Michigan. Interest from federal funds sold andFor aUBG that includes financial institutions, gross business purchased and from securities purchased under resaleincludes gross business in Michigan of every financial agreements and securities sold under repurchaseinstitutionincludedinthatUBGwithoutregardtowhetherthe agreements are in Michigan if the average value offinancial institution has nexus in Michigan. Gross business the assets is assigned to a regular placeofbusinessofbetween financial institutions included in a UBG must be the taxpayer inMichigan. The amount of receipts andeliminatedincalculatingthegrossbusinessfactor. other income from investment assets and activities isGross business is determined to be in Michigan under inMichiganifassetsareassignedtoaregularplaceofextensiveguidelinesfoundatMCL208.1269.Theseguidelines businessofthetaxpayerinMichigan.aresummarizedasfollows: ○ The amount of receipts from trading assets and

activities, including, but not limited to, assets and• Receiptsfromcreditcardreceivablesincludinginterestandactivities in the matched book, in the arbitrage book,fees or penalties in the nature of interest from credit cardand foreign currency transactions, but excludingreceivables and receipts from fees charged to credit cardamounts otherwise sourced in this section, are inholders such as annual fees are inMichigan if the billingMichiganiftheassetsareassignedtoaregularplaceofaddressofthecreditcardholderislocatedinMichigan.businessofthetaxpayerinMichigan.

• Credit card issuer’s reimbursement fees are in Michigan • Interest charged to customers for carrying debit balancesif the billing address of the credit card holder is located in onmarginaccountswithoutdeductionofanycostsincurredMichigan. in carrying the accounts is inMichigan if the customer is• Receipts from merchant discounts are in Michigan if the locatedinMichigan.

commercialdomicileofthemerchantisinMichigan. • InterestfromloanssecuredbyrealpropertyisinMichigan• Loan servicing fees are in Michigan under any of the if the property is located in Michigan, if the property is

followingcircumstances: locatedbothwithinMichiganandoneormoreother states○ Foraloansecuredbyrealproperty,iftherealproperty andmorethan50percentofthefairmarketvalueofthereal

forwhichtheloanissecuredisinMichigan. propertyislocatedinMichigan,andifmorethan50percentof the fairmarket value of the real property is not located○ Foraloansecuredbyrealproperty,iftherealpropertywithinanyonestatebuttheborrowerislocatedinMichigan.for which the loan is secured is located both in

Michiganandinoneormoreotherstatesandmorethan • Interest from loans not secured by real property is in50percentofthefairmarketvalueoftherealproperty MichiganiftheborrowerislocatedinMichigan.islocatedinMichigan. • Net gains from the sale of loans secured by real property

○ For a loan secured by real property, if more than 50 or mortgage service rights relating to real property are inpercentofthefairmarketvalueoftherealpropertyfor Michigan if the property is inMichigan, if the property iswhichtheloanissecuredisnotlocatedwithinanyone locatedbothwithinMichiganandoneormoreother statesstatebuttheborrowerislocatedinMichigan. andmorethan50percentofthefairmarketvalueofthereal

propertyislocatedinMichigan,orifmorethan50percent○ Foraloannotsecuredbyrealproperty,theborrowerisofthefairmarketvalueoftherealpropertyisnotlocatedinlocatedinMichigan.anyonestate,buttheborrowerislocatedinMichigan.

• ReceiptsfromservicesareinMichiganiftherecipientofthe • NetgainsfromthesaleofloansnotsecuredbyrealpropertyservicesreceivesallofthebenefitoftheservicesinMichigan. or any other intangible assets are in Michigan if theIf the recipient of the services receives some of the benefit depositororborrowerislocatedinMichigan.of the services inMichigan, the receipts are included in the

• Receipts fromthe leaseof realpropertyare inMichigan ifnumerator of the apportionment factor in proportion to thethepropertyislocatedinMichigan.extent that the recipient receives benefit of the services in

Michigan. • ReceiptsfromtheleaseoftangiblepersonalpropertyareinMichigan if theproperty is located inMichiganwhen it is• Receipts from investment assets and activities and trading firstplacedinservicebythelessee.assets and activities, including interest and dividends,

13

• Receipts from the lease of transportation tangible personal abond,note,orotherobligationissuedbyagovernmentalunitpropertyareinMichiganifthepropertyisusedinMichigan describedinSection3oftheSharedCreditRatingAct,Publicor if the extent of use of the property inMichigan cannot Act227of1985,MCL141.1053.be determined but the property has its principal base of Line 14: Under MCL 208.1261(s), United States obligations operationsinMichigan. meansallobligationsoftheUnitedStatesexemptfromtaxation

UBGs:CarryamountfromForm4752,line2C,toline10a,and under 31 USC 3124(a) or exempt under the United StatestheamountfromForm4752,line3C,toline10b. constitution or any federal statute, including the obligations

ofany instrumentalityoragencyof theUnitedStates thatarePART 1: FRANCHISE TAX exempt from state or local taxation under the United StatesThe following tax base calculation involves a five-year average constitutionoranystatuteoftheUnitedStates.of net capital. Enter data from the current tax year and four

Line 17a: If this taxpayer owns a subsidiary that is anmost recentMBT taxyears to complete thefive-year table. Forauthorized insurancecompany,enter theactualamountof thepurposes of this table, treat a partial year as a full year. If thecapital fundmaintainedwithin that subsidiary. This does notcurrentandfourprecedingtaxperiodsincludeanyshortperiods,includeacaptiveinsurancecompany.theyearsprintedincolumnheadingsforthispartwillnotapply

accurately. For example, assuming no short periods for federal Line 17b:Entertheminimumcapitalfundamountrequiredbypurposes,afinancialinstitutionwithafiscalyearendofAugust regulationsforthatinsurancesubsidiary.31would averagenet capital for the short state taxyear ending Line 23: Ifqualified tocheckbox8aandnotpartof aUBG,December31,2011,shortstatetaxyearendingAugust31,2012, entertheamountfromline22.(both MBT-CIT transition years), and full fiscal years ending

UBGs:CalculatetheproformataxliabilityofallmembersnotAugust31,2013,August31,2014,andAugust31,2015.subjecttothesurchargetodeterminetheamountoftaxtoenter

Short periods:Forafilingperiodlessthanonefullyear,inlines on this line.Acopyof thiscalculationmustbeattachedto the11through14,17a,and17bforeachofthefivecolumnsenterthe taxfiling.actualnumbermultipliedby a fraction, thenumeratorofwhich

Line 27: Enter nonrefundable credits from the MBT is the number of calendar months in the short period, and theNonrefundable Credits Summary (Form 4568), line 40. Notedenominatorofwhichis12.Iftheshortperiodincludesapartialthat these credits have strict eligibility requirements, and onlycalendarmonth,rounddownforlessthan16days,androundupthefollowingareavailabletoafinancialinstitution:formorethan15days.Exception:Iftheentireshortperiodisless

than16dayslong,countthatasonemonth. • SBTcreditcarryforwards(Single Business Tax (SBT) Credit Carryforwards(Form4569))UBGs:Leavelines11through19blank,completeline20with

combineddatafromForm4752, line25,andproceedwith the • Compensation Credit (claimed on the MBT Credits for restofthelinesonForm4590. Compensation, Investment, and Research and Development

(Form4570))Part 1; Lines 11-14, Line 17a and Line 17b: Fiscal Year

• RenaissanceZoneCredit(claimedontheMBT Renaissance Filers: See “Supplemental Instructions for FiscalMBTFilersZone Credit Schedule(Form4595))—FinancialInstitutions”inForm4599.

• IndividualorFamilyDevelopmentAccountCredit(claimedLine 11: Enter equity capital as of the last day of the filing on the MBT Miscellaneous Nonrefundable Credits (Formperiod, as computed in accordance with generally accepted 4573))accounting principles. If the financial institution does not

• Brownfield Redevelopment Credit (calculated on theMBT maintain its books and records in accordance with generallyElection of Refund or Carryforward of Credits(Form4584))accepted accounting principles, net capitalmust be computed

inaccordancewiththebooksandrecordsusedbythefinancial • HistoricPreservationCredit(calculatedonForm4584)institution, so long as the method fairly reflects the financial • FilmInfrastructureCredit(asassigneeonly)institution’s net capital for purposes ofMBT. If the financial Line 29: Recapture of certain credits is entered on MBT institution owns a subsidiary that is an authorized insurance Schedule of Recapture of Certain Business Tax Credits and company, theequity capitalof the insurance subsidiary isnot Deductions(Form4587).Forafinancialinstitution,thesearetheincluded in the financial institution’s equity capital. Attach Michigan Economic Growth Authority (MEGA) Employmentsupportingschedules. TaxCreditandBrownfieldRedevelopmentCredit.IfthetaxpayerUBGs: In completing the combined return, a member of a experiencedrecaptureofeitherof thesecreditsduringthefilingunitary business group of financial institutions eliminates its period,completeForm4587andcarrytheresulttothisline.investmentinthepositiveEquityCapitalofothermembersofthe

PART 2: PAYMENTS, REFUNDABLE CREDITS, samegroup.EliminationsoccurtoEquityCapitalatthememberAND TAX DUE level.BecauseeachmemberofthegroupmustcomputetheNet

CapitaltaxbaseinaccordancewithGAAP,eachmembershould UBGs: On lines 33 through 39, enter combined data for allrepresentapositiveorzeroEquityCapitalbeforeEliminations. membersincludedonthiscombinedreturn.Thus, the resulting unitary return for MBT may not exactly Line 33:EnteroverpaymentcreditedfrompriorMBTreturn.correlate to the group’s federal returns or consolidated GAAP Line 34:Enter totalpaymentsmadewith theMBT Quarterly equitybutwillcomplywiththerequirementsoftheMBT. Return (Form 4548), the MBT estimates paid with theLine 13: UnderMCL208.1261(k),Michigan obligationsmeans Combined Return for Michigan Taxes (Form 160) or via

14

Electronic Funds Transfer (EFT). Include all payments made Refertothe“ComputingPenaltyandInterest”sectioninForm4599towardthecurrentfilingperiod. to determine the annual return penalty rate and use the “Overdue

TaxPenalty”and“OverdueTaxInterest”worksheetsbelow.Line 35: Enter the totalwithholding paymentsmade on yourbehalfbyflow-throughentities(FTEs).Includeallwithholdingpaymentsmadeon returns thatapply to the taxyear included WORKSHEET – OVERDUE TAX PENALTYin this return. Included on this line would be Flow-Through A. TaxduefromForm4590,line40........ 00Withholding (FTW) payments made by flow-through entities B. Late/extensionorinsufficient whosetaxyearsendedwithorwithinthetaxyearincludedin paymentpenaltypercentage................ %this return. For example, consider an FTE partnershipwith a C. MultiplylineAbylineB..................... 00June30yearendandataxpayerthathasaMarch31yearend CarryamountfromlineCtoForm4590,line42b.and is an owner of the FTE. The FTE will make quarterlyFTW payments in April 2014 (for its quarter ending March WORKSHEET – OVERDUE TAX INTEREST31)andJuly2014(foritsquarterendingJune30),andwillfile A. TaxduefromForm4590,line40........ 00an annualFTW reconciliation return (Form4918) for its year B. Applicabledailyinterestpercentage.... %endingJune30,2014.BecausetheFTE’staxyearendswithin C. Numberofdaysreturnwaspastdue...the taxpayer’s 2014-15 fiscal year, all the FTW payments for D. MultiplylineBbylineC....................that taxpayer are attributable to the taxpayer’s 2014-15 fiscal E. MultiplylineAbylineD.................... 00year,regardlessofthedatesofthequarterlypayments.

CarryamountfromlineEtoForm4590,line42c.If an amount is entered on this line, complete the MBT Schedule of Flow-Through Withholding (Form 4966) to Line 42c: NOTE: If the late period spans more than oneaccountfortheFlow-ThroughWithholdingpaymentsreceived. interest rate period, divide the late period into the numberThe amount entered on this line must equal the sum of the of days in each of the interest rate periods identified in thecombinedamountfromForm4966,columnE. “Computing Penalty and Interest” section in Form 4599, and

applythecalculationsinthe“OverdueTaxInterest”worksheetNOTE: Flow-through withholding is repealed effective with separatelytoeachportionofthelateperiod.FTEs’ taxyearsbeginningafter June 30, 2016, underPublicAct158of2016.ACITtaxpayershouldnothavehadany tax Combine these interest subtotals and carry the total to FormwithheldonitsbehalfbyFTEswithtaxyearsbeginningafter 4590,line42c.June30,2016. PART 3: REFUND OR CREDIT FORWARDLine 37: Enter refundable credits from theMBT Refundable Line 44: If the amount of the overpayment, less any penaltyCredits(Form4574),line23. andinterestdueonlines41and42dislessthanzero,entertheOnlythefollowingareavailabletoafinancialinstitution: difference (as a positive number) on line 43. If the amount is

greaterthanzero,enteronline44.• MEGAEmploymentTaxCredit(claimedonForm4574)• HistoricPreservationCredit(calculatedonForm4584) NOTE: If an overpayment exists, a taxpayer must elect a• BrownfieldRedevelopmentCredit(calculatedonForm4584) refundofalloraportionoftheamountand/ordesignateallor• FilmProductionCredit(asassigneeonly) aportionoftheoverpaymenttobeusedasanestimateforthe

nextMBTtaxyear.Completelines45and46asapplicable.• MEGAPhotovoltaicTechnologyCredit(asassigneeonly).Line 45: If the taxpayer anticipates an MBT liability in theAmended Returns Only:filing period subsequent to this return, some or all of any

Line 39a: Enterpaymentmadewithoriginalreturn. overpaymentfromline44maybecreditedforwardtothenextLine 39b: Enter overpayment calculated on the original taxyearasanestimatedpayment.Enterthedesiredamountto

return(regardlessofwhetheritwasrefundedor useasanestimateforthenextMBTofCorporateIncomeTaxappliedasacreditforward) (CIT)taxyear,whicheverisapplicable.

Line 39c: Addlines38and39aandsubtractline39bfrom Reminder: Taxpayers must sign and date returns. Taxthesum. preparers must provide a Preparer Taxpayer Identification

Line 41: If penalty and interest are owed for not filing Number (PTIN), FEIN or Social Security number (SSN), aestimated returns or for underestimating tax, complete businessname,andabusinessaddressandphonenumber.the MBT Penalty and Interest Computation for Underpaid Other Supporting Forms and SchedulesEstimated Tax (Form 4582) to compute penalty and interestdue. If a taxpayer choosesnot tofile this form,Treasurywill Federal Forms:Attachcopiesoftheseformstothereturn.computepenaltyandinterestandbillforpayment.(Form4582 • Corporations: U.S. Form 1120 (pages 1 through 4),isavailableontheWebat www.michigan.gov/taxes.) ScheduleD,Form851,Form4562,andForm4797.IffilingLine 42:Entertheannualreturnpenaltyrateinline42a.Add aspartofaconsolidated federal return,attachapro formatheoverduetaxpenalty in line42bto theoverduetax interest orconsolidatedschedule.inline42c.Entertotalinline42d. • S Corporations: U.S. Form 1120-S (pages 1 through 4)*,

Schedule D, Form 851, Form 4562, Form 4797, and Form8825.

15

• Fiduciaries:U.S.Form1041(pages1through2),ScheduleD,andForm4797.

• Limited Liability Companies: Attach appropriateschedulesshownabovebasedonfederalreturnfiled.

* Do not send copies of K-1s. Treasury will request them ifnecessary.

16

Michigan Department of Treasury4752 (Rev. 04-16), Page 1 Attachment 25

2016 MICHIGAN Business Tax Unitary Business Group Combined Filing Schedule for Financial InstitutionsIssued under authority of Public Act 36 of 2007.

IMPORTANT: Read the instructions before completing this form

Designated Member Name Federal Employer Identification Number (FEIN) or TR Number

PART 1: UNITARY BUSINESS GROUP (UBG) MEMBERSList the UBG members whose activity is included on the combined return supported by this form, beginning with the Designated Member (DM). Include all UBG members (with or without nexus), except those excluded in Part 3. If more than one page is needed, repeat the DM’s name and FEIN or TR Number in the field at the top of the page, but not on line 1.1. A B

Member Name FEIN or TR Number

PART 2A: APPORTIONMENT DATA FOR COMBINED RETURNIf more than one page is needed to complete Part 1, duplicate answers on lines 2 and 3 on all copies of this page.

A B C

Combined Total Combined Total Before Eliminations Eliminations After Eliminations

2. Michigan Gross Business. Carry 2C to Form 4590, line 10a .......

3. Total Gross Business. Carry 3C to Form 4590, line 10b ...........

+ 0000 2016 85 01 27 9 Continue on Page 2.

4752, Page 2 Designated Member FEIN or TR Number

PART 2B: MEMBER DATA FOR COMBINED RETURN

Complete a separate copy of Part 2B for each UBG member listed in Part 1. Enter the combined totals of line 25 of this form on Form 4590, line 20, and skip lines 11 through 19 on Form 4590.

4. Member Name 7. Organization Type

5. Member FEIN or TR Number S Corporation / Fiduciary LLC S Corporation

6. Member Address (Street) C Corporation / Partnership / LLC C Corporation LLC Partnership

City State ZIP/Postal Code

Beginning EndingCheck if Nexus with Michigan8. Federal Tax Period Included in 12.

Return (MM-DD-YYYY) ........................

9. If part year member, enter 13. Check if Registered for MBTmembership dates (MM-DD-YYYY) .....

10. NAICS Code 11. If discontinued, effective date 14. Check if New Member

15. Nature of business activities or operations resulting in a flow of value between members, or integration, dependence or contribution to other members

FRANCHISE TAX BASE — Lines 16 and 18-20: If less than zero, enter zero.

A B C D E2012 2013 2014 2015 2016

16. Equity Capital ...................... 16.

17. Eliminations (enter as a positive number) .................. 17.

18. Goodwill ............................... 18.

19. Average daily book valueof Michigan obligations ........ 19.

20. Average daily book valueof U.S. obligations ............... 20.

21. Subtract lines 17, 18, 19, and 20 from line 16 .............. 21.

22. a. Authorized insurance co.subsidiary: enter actual capital fund amount ........ 22a.

b. Minimum regulatoryamount required ............ 22b.

c. Multiply line 22b by125% (1.25) ................... 22c.

d. Subtract line 22c from22a. If less than zero,enter zero ...................... 22d.

23. Add lines 21 and 22d .......... 23.

24. Add lines 23A, 23B, 23C, 23D and 23E ................................................................................................................. 24. 00

25. Net Capital for Current Taxable Year. Divide line 24 by number of tax years reported above ................................ 25. 00

+ 0000 2016 85 02 27 7 Continue on Page 3.

4752, Page 3 Designated Member FEIN or TR NumberMember FEIN or TR Number

CREDIT CARRYFORWARDS AND PAYMENTS. See instructions

26. Unused SBT Historic Preservation Credit carryforward ......................................................................................... 26. 00

27. Unused SBT “New” Brownfield Credit carryforward ............................................................................................... 27. 00

28. Unused MBT Basic/Enhanced Historic Preservation Credit carryforward .............................................................. 28. 00

29. Unused MBT Special Consideration Historic Preservation Credit carryforward ..................................................... 29. 00

30. Unused MBT Individual or Family Development Credit carryforward ..................................................................... 30. 00

31. Unused MBT Brownfield Redevelopment Credit carryforward ............................................................................... 31. 00

32. Unused MBT Film Infrastructure Credit carryforward ............................................................................................. 32. 00

33. Overpayment credited from prior MBT return ......................................................................................................... 33. 00

34. Estimated tax payments ......................................................................................................................................... 34. 00

35. Flow-Through Withholding payments ..................................................................................................................... 35. 00

36. Tax paid with request for extension ........................................................................................................................ 36. 00

+ 0000 2016 85 03 27 5 Continue on Page 4.

4752, Page 4 Designated Member FEIN or TR Number

PART 3: AFFILIATES EXCLUDED FROM THE COMBINED RETURN OF FINANCIAL INSTITUTIONSList every person (with or without nexus) for which the “greater than 50 percent” ownership test of a Michigan Unitary Business Group is satisfied, which is not included on the combined return of financial institutions that is supported by this form. Using the codes below, identify in column D why each person is not included in the combined return. If any persons listed here are part of a federal consolidated group, attach a copy of federal Form 851.

REASON CODES FOR EXCLUSION:1. Lacks business activities resulting in a flow of value or integration, 6. Other.

dependence or contribution to group. 7. Insurance company. (Insurance companies generally file separately.)2. Foreign operating entity. 9. Standard taxpayers not owned by a financial institution. (Financial 4. Foreign entity. institutions and standard taxpayers generally are not included on

the same combined return.)5. Member has no MBT tax year (as a member of this UBG) ending with or within this filing period.

37. A B C D E F

Number From Reason Check (X) if Federal Form 851 Code for Nexus with

(if applicable) Name FEIN or TR Number Exclusion Michigan NAICS Code

PART 4: PERSONS INCLUDED IN THE PRIOR COMBINED RETURN, BUT EXCLUDED FROM CURRENT RETURNList persons included in the immediately preceding combined return of this Designated Member that are not included on the return supported by this form. Persons that satisfy the criteria of Part 3 and Part 4 should be listed in each part. See column C instructions for a list of reason codes.38. A B C

Name FEIN or TR Number Reason This Person Is Not on Current Return

+ 0000 2016 85 04 27 3

Instructions for Form 4752 Michigan Business Tax (MBT) Unitary Business Group

Combined Filing Schedule for Financial Institutionsfunctional integration include common programs or systemsPurposeand shared information or property. Examples of centralized

Thepurposeofthisformisto: management include common management or directors, sharedstaff functions, and business decisionsmade for theUBG rather• IdentifyallmembersofaUnitaryBusinessGroup(UBG)thanseparatelybyeachmember.Examplesofeconomiesofscale

• Gather tax return data for each member included in the include centralized business functions and pooled benefits orfinancial institution’s combined return on a separate basis, insurance.Groups thatcommonlyexhibitaflowofvalue includemakeappropriateeliminations,anddeterminecombinedUBG vertically or horizontally integrated businesses, conglomerates,dataforthetaxreturn. parent companies with their wholly owned subsidiaries, andNOTE: Thisisnottheprimaryreturn.Itisdesignedtosupport entitiesinthesamegenerallineofbusiness.FlowofvaluemustbetheMBT Annual Return for Financial Institutions(Form4590) morethanthemereflowoffundsarisingoutofpassiveinvestment.submitted on behalf of the UBG by the DesignatedMember Businesses are integrated with, are dependent upon, or(DM). Even if there is only one financial institutionmember contributetoeachotherundermanyofthesamecircumstancesrepresented on the return for the tax year, thatmembermust thatestablishflowofvalue.However,thisalternaterelationshipfilethisforminsupportofitsForm4590. test is also commonly satisfied when one entity financesNOTE:BeginningJanuary1,2012,onlythosetaxpayerswith the operations of another or when there exist intercompanyacertificatedcredit,whichisawardedbutnotyetfullyclaimed transactions,includingfinancing.orutilized,mayelecttobeMBTtaxpayers.Ifataxpayerfiles For more information on the control and relationship testsanMBT return and claims a certificated credit, the taxpayer for UBGs, see Revenue Administrative Bulletin (RAB)makes the election to file and pay under the MBT until the 2010-1, MBT—Unitary Business Group Control Test, andcertificated credit and any carryforward of that credit are RAB 2010-2, MBT—Unitary Business Group Relationshipexhausted. If a member of a UBG holds a certificated credit Tests, on the Department of Treasury (Treasury)Web site atandwishes to remain taxable under theMBT, the group and www.michigan.gov/treasury/ and select “Reports & Legalnotthemembermustmaketheelection.Theelectionshouldbe Resources.”madebytheDM;however,theDepartmentwilltreatafilingbyonememberofthegroupclaimingacertificatedcreditasifthe Filing Procedures for UBGselectionwasmadebytheentiregroup.

By definition, a UBG can include standard taxpayers,Fiscal Year Filers:See“Supplemental Instructions forFiscalinsurancecompanies, andfinancial institutions.Note that anMBTFilers—Financial Institutions” in theMBT Forms and entity thatwouldotherwisebestandardbut isownedbyandInstructions for Financial Institutions(Form4599).unitarywithafinancialinstitutionisdefinedbystatutetobea

General Information About UBGs in MBT financialinstitution.Insomecases,however,notallmembersof the UBG will be included on the same return. Financial

Unitary Business Group means a group of United States institution members file a combined return on Form 4590,persons,otherthanaforeignoperatingentity,thatsatisfiesthe withForm4752filedinsupport.controltestandrelationshiptest.

Form 4752 is used to gather and combine data from eachUnited States personisdefinedinInternalRevenueCode(IRC) financialinstitutionmemberoftheUBGtosupportthegroup’s§7701(a)(30).Aforeign operating entityisdefinedbystatutein Form 4590 and related forms. This form must be completedMichiganCompiledLaws(MCL)208.1109(5). beforethegroup’sForm4590andrelatedformsarecompleted.Control Test. The control test is satisfied when one person If thisUBGalso includesstandardand/or insurancecompanyowns or controls, directly or indirectly,more than 50 percent members,thosememberswillnotreporttaxdataonthisform,of the ownership interestwith voting or comparable rights of butwillbelistedasexcludedaffiliatesinPart3.the other person or persons.A person owns or controlsmore StandardmemberswillcombineandreporttheirdatausingMBT than 50 percent of the ownership interest with voting rights Unitary Business Group Combined Filing Schedule for Standard or ownership interest that confer comparable rights to voting Members(Form4580)andMBT Annual Return(Form4567).rightsofanotherpersonifthatpersonownsorcontrols:

Financialinstitutionsincludeanyofthefollowing:• Morethan50percentofthetotalcombinedvotingpowerofallownershipinterestswithvoting(orcomparable)rights,or ○ A bank holding company, a national bank, a state

chartered bank, an office of thrift supervision chartered• More than 50 percent of the total value of all ownership bank or thrift institution, or a savings and loan holdinginterestswithvoting(orcomparable)rights. companyotherthanadiversifiedsavingsandloanholdingRelationship Tests. Flow of value is establishedwhenmembers company as defined in 12 United States Code (USC)of the group demonstrate one or more of functional integration, 1467a(a)(1)(F),orafederallycharteredFarmCreditSystemcentralized management, and economies of scale. Examples of institution.

21

○ Any person, other than a person subject to the tax institution member that owns or controls the other financialimposed under Chapter 2A of the MBT Act (Insurance institutionmembershasnexuswithMichigan,thatcontrollingCompanies), that is directly or indirectly owned by an membermustserveasDM.entitydescribedaboveandisamemberoftheUBG.

IfthatcontrollingmemberdoesnothavenexuswithMichigan,○ AUBG of entities described in either or both of the it may appoint any financial institution member of the UBGprecedingtwobullets. with nexus to serve asDM.ThatDMmust continue to serve

Each insurance company member will file separately, using assucheveryyear,unlessitceasestobeaUBGmemberortheInsurance Company Annual Return for Michigan Business and controllingmemberattainsMichigannexus.Retaliatory Taxes (Form4588).Because insurance companies IfaUBG iscomprisedofboth standardmembers (notownedalwaysfileseparately, rather thanonacombinedreturn, there by and unitary with a financial institution in the UBG) andisnoMBTinsuranceformthatservesafunctionsimilartothat financialinstitutions,theUBGwillhavetwoDMs(onefortheofForms4580and4752. standard members completing Form 4567 and related forms,

andoneforthefinancialinstitutionmemberscompletingFormExample A:UBGAiscomposedofthefollowing: 4590andrelatedforms).• Fourstandardmembers Role of the Designated Member:TheDMfilestheMBTreturn• Threefinancialinstitutions(allwithnexusinMichigan) on behalf of the UBG forMBT purposes. Only the DMmay• Twoinsurancecompanies. file a valid extension request for theUBG.Treasurymaintains

the UBG’s MBT tax data (e.g., prior MBT returns, businessAllmembersofUBGAareownedbyandunitarywithone loss carryforward, tax credit carryforward, overpayment creditof thestandardmembersof theUBG.UBGAwillneedto forward)undertheDM’snameandaccountnumber.fileForm4580andForm4567containingthefourstandardmembers and Form 4752 and Form 4590 containing the Line-by-Line Instructionsthree financial institutions. In Part 1 of each form, onlythemembers thatare includedonthatform(either thefour Lines not listed are explained on the form. standard members, or the three financial institutions) willbe listed. Form 4580 with standardmembers will be filed DatesmustbeenteredinMM-DD-YYYYformat. underthenameandFederalEmployerIdentificationNumber Foradditionalguidance,seethe“SupplementalInstructionsfor(FEIN) of the group’s standard DM. One of the financial StandardMembersinUBGs”inForm4599.institutionswill serve asDMfor those threemembers andfileForm4752andForm4590.OnPart3ofForm4580,list Part 1: Unitary Business Group Membersall financial and insurance members. On Part 3 of Form In Part 1, list only those members of the UBG that are4752, list all standard and insurance members. The two includedon the annual return that is supportedby this copyinsurancecompanieseachwillfileastand-aloneForm4588. of this form. If more than 16 members, include additional

4752 forms as needed, repeating the DM’s name and FEINExample B:UBGBiscomposedofthefollowing: or Michigan Treasury (TR) assigned number in the field at• Four members that would be standard (see below) the top of each page. All excluded UBG members will be

unlessownedbyafinancialinstitution identifiedinPart3.

• Threefinancialinstitutions(allwithnexusinMichigan) Lines 1A and 1B: Beginning with the DM, list the UBG• Twoinsurancecompanies. financialinstitutionmembersandtheircorrespondingFEINor

TRNumber.All members of UBG B are owned by and unitary withone of the financial institutions in the UBG. Due to this NOTE: A taxpayer that is a UBG must file a combinedownershipbyafinancialinstitution,thefourmembersthat returnusing the taxyear of theDM.The combined returnofotherwise would be standard are defined by statute to be the UBGmust include each tax year of eachmember whosefinancial institutions.(Seedefinitionoffinancial institution tax year ends with or within the tax year of the DM. Forearlier in these instructions.) Therefore, this UBG will example,TaxpayerABCisaUBGcomprisedofthreefinancialnot file a Form 4580 or 4567. Seven members will file a institutions:MemberA,theDMwithacalendartaxyear,andcombined return on Form 4590 and 4752, listing the two MembersBandCwithfiscalyearsendingMarch31,2013,andinsurancemembersasexcludedaffiliatesonPart3ofForm September30,2013, respectively.TaxpayerABC’s taxyear is4752.The two insurancecompanieseachwillfileastand- thatofitsDM.Thus,TaxpayerABC’staxyearendsDecemberaloneForm4588. 31, 2013, and its annual return is due April 30, 2014. That

annualreturnmustincludethetaxyearsofMembersBandCendingMarch31,2013,andSeptember30,2013.Tocompletethisformandprepareacombinedreturn,theUBG

mustselectaDM.Forpurposesofacombinedreturnfiledby If, in thepreviousexample,MemberA, theDM, insteadhadafinancial institutionmembers of aUBG,Designated Member fiscalyearendingJuly31,2013, theUBG’staxyearwouldendmeans a financial institution member that has nexus with July 31, 2013, and its annual return would be due NovemberMichiganandthatwillfilethecombinedMBTreturnonbehalf 30, 2013. The combined return for the UBG would includeofallfinancialinstitutionmembersoftheUBG.Ifthefinancial MemberA’s taxyear ofAugust 1, 2012 through July31, 2013,

22

MemberB’s taxyear ofApril 1, 2012 throughMarch31, 2013 beginningandendingdatesoftheperiodwithinthismember’sandMemberC’sshortperiod(duetothetransitiontotheMBT federaltaxyearduringwhichbothtestsweresatisfied.TheseElection) of January 1, 2012 through September 30, 2012. dates constitute a short tax period for MBT purposes, evenMemberC’sfulltaxyearofOctober1,2012throughSeptember if there is no corresponding short federal tax period. This30, 2013 will be reported on the group return for the period membermustprepareaproformafederalreturncalculationforendingJuly31,2014. theportionofitsfederalyearduringwhichitwasamemberof

thisUBG, anduse that pro forma calculation as the basis forPart 2A: Apportionment Data for Combined Return reportingthetaxdatarequiredbyPart2B.When completing Part 1, if multiple copies of this page arerequired,provide thesameanswers toPart2A, lines2and3, Line 10:Enterthetaxpayer’ssix-digitNorthAmericanIndustryoneachcopyofthispagethatissubmitted. ClassificationSystem(NAICS)code.Foracompletelistofsix-

digit NAICS codes, see the U.S. Census Bureau Web site atLine 2: Gross business is defined in the instructions to www.census.gov/eos/www/naics/, or enter the same NAICSForm4590, line10a.Onacombined return,grossbusiness is code used when filing U.S. Form 1120S, U.S. Form 1065,calculated after eliminating transactions between financial Schedule CofU.S.Form1040,orSchedule KofU.S.Form1120.institution members of the UBG. Enter combined grossbusiness in Michigan of all financial institution members Line 11: Enter the date, if applicable, onwhich thismemberon line2A, showeliminationson line2B, and shownet after wentoutofexistence.Examplesincludedissolutionofanentityeliminationsonline2C. and a merger in which this member was not the surviving

entity.IncludeanyeventinwhichtheFEINceasestobeusedCarryamountfromline2Ctoline10aonForm4590. by this entity. If this member continues to exist, DO NOTLine 3: Enter all gross business everywhere on line 3A, show use thiscolumn to report that thismemberhasstoppeddoingeliminationsonline3B,andshownetaftereliminationsonline3C. businessinMichigan.

Carryamountfromline3Ctoline10bonForm4590. Line 12: If this member has nexus with Michigan,check this box. Guidance in determining nexus can be

Part 2B: Member Data for Combined Return found in RABs 2007-6 and 2008-4, available online atIn all caseswith one ormore financial institutions in aUBG, www.michigan.gov/taxes. (Click on the “Reference Library”completeonecopyofPart2Bforeachfinancialinstitutioninthe linkatleftsideofthatWebpage.)UBGwhosenetcapital is reportedon this return.Note thatan Line 14:ThislinedoesnotapplytothefirstMBTreturnfiledentitythatwouldotherwisebeastandardmemberbutisowned bythisUBG.Forsubsequenttaxperiods,checkthisboxifthisbyandunitarywithafinancialinstitutionisdefinedbystatuteto memberwasnotincludedintheUBG’sprecedingMBTreturn.beafinancialinstitution.Ifafinancialinstitutionmember(otherthantheDM)hastwoormorefederaltaxperiodsendingwithor Line 15: Enter a concise description of the activities orwithinthefilingperiodofthisreturn,useaseparatecopyofPart operations of this member that result in a flow of value2Bforeachofthatmember’sfederalperiods. between this member and others in the UBG, or integration,

dependence, or contribution to other members. This isLine 7:Identifytheorganizationtypeofthismember: not limited to transactions that are recognized for tax or• Fiduciary (a decedent’s estate, and a Trust taxed federally accounting purposes. It may include sharing of assets,as aTrust underSubchapter J of the IRC.AgrantorTrust or employees, data, business opportunities, or other resources.“revocable living Trust” established by an Individual is not (SeeRAB2010-2.)taxed as a separate entity, and is not within this Fiduciary

Line 16: Enter equity capital as of the last day of the filingcategory.);period, as computed in accordance with generally accepted

• C Corporation (including an LLC, Trust, or other entity accounting principles. If the member does not maintain itstaxed federally as a Corporation under Subchapter C of the books and records in accordance with generally acceptedIRC). accounting principles, net capital must be computed in• SCorporation(includinganLLC,Trust,orotherentitytaxed accordancewiththebooksandrecordsusedbythemember,sofederallyasaCorporationunderSubchapterSoftheIRC). longas themethod fairly reflects themember’snetcapital for• Partnership(includinganLP,LLP,LLC,Trust,oranyother purposesofthistax.entitytaxedfederallyasaPartnership). NOTE: In completing the combined return, a member of aNOTE: A person that is a disregarded entity for federal tax unitary business group of financial institutions eliminates itspurposes, includingasinglememberLLCorQ-Sub,mustfile investment in the positive Equity Capital of other membersasifitwereasoleproprietorshipifownedbyanindividual,or of the same group. Eliminations occur to Equity Capital atabranchordivisionifownedbyanotherbusinessentity. the member level. Because each member of the group must

compute theNet Capital tax base in accordancewithGAAP,Line 8: List the member’s tax year, for federal income tax eachmembershouldrepresentapositiveorzeroEquityCapitalpurposes, from which business activity is being reported on before Eliminations. Thus, the resulting unitary return forthiscopyofPart2B. MBTmaynot exactly correlate to the group’s federal returnsLine 9: If the control test and relationship testwerenotboth or consolidated GAAP equity but will comply with thesatisfied for this member’s entire federal tax year, enter the requirementsoftheMBT.

23

Line 17: In completing the combined return, a member of a See the “Supplemental Instructions for Standard Membersunitary business group of financial institutions eliminates its in UBGs” in Form 4599 for information on the effects ofinvestmentinthepositiveEquityCapitalofothermembersofthe membersleavingorjoiningaUBGoncreditcarryforwards.samegroup.EliminationsoccurtoEquityCapitalatthememberlevel.Enteronthislinethemember’sinvestmentinthepositiveEquityCapitalofothermembersofthesamegroup. TOTALING MEMBER INFORMATION

Member information for lines 26-32 from Form 4752 are Line 19: Under MCL 208.1261(k), Michigan obligations totaled and carried to other forms in the MBT return. The means a bond, note, or other obligation issued by atable below matches the lines of Form 4752 on the left governmentalunitdescribedinSection3oftheSharedCreditwith the corresponding lines on the right. RatingAct,PA227of1985,MCL141.1053.

Line 20: Under MCL 208.1261(s), United States obligations Sum of Amounts meansallobligationsoftheUnitedStatesexemptfromtaxation Lines from Reported Here for All under 31 USC 3124(a) or exempt under the United Statesconstitution or any federal statute, including the obligations Form 4752 Members are Carried Toofany instrumentalityoragencyof theUnitedStates thatare Line 26 Form 4569, line 2exempt from state or local taxation under the United StatesconstitutionoranystatuteoftheUnitedStates. Line 27 Form 4569, line 6Line 22a: If the UBG member reporting on this page Line 28 Form 4584, line 4owns a subsidiary that is an authorized insurance company,enter actual amount of capital fund maintained within that Line 29 Form 4584, line 7subsidiary. Line 30 Form 4573, line 45Line 22b:Entertheminimumcapitalfundamountrequiredbyregulationsforthatinsurancesubsidiary. Line 31 Form 4584, line 40Line 25: Enter the combined totals of line 25 of this formon Line 32 Form 4573, line 70Form4590,line20,andskiplines11through19onForm4590.If this combinednumber is less than zero, enter zeroonForm4590,line20.

Line 33:Enteroverpaymentcredited frompriorMBTreturn.Lines 26-32: These lines are for reporting each member’s WhenmembershipofaUBGchangesfromonefilingperiodtocredit carryforwards remaining from a previous year. If the thenext,carryforwardofanoverpaymentfromthepriorreturngroupcreatedacreditcarryforwardinaprecedingtaxperiod, remainswiththeDM’saccount.Treasurywillhavemaintained thatcarryforwardon theDM’saccount.EnterunusedcarryforwardsofthistypeontheDM’s Line 34: All MBT estimated payments for a UBG shouldcopyofPart2B. be made by the DM. Enter estimates paid by the DM on

this line of the DM’s copy of Part 2B. If any other memberIf a member created a credit carryforward prior to joining paid estimates attributable to this group return, enter thosethe UBG, Treasury will maintain that carryforward on that estimates on that member’s copy of Part 2B. Include allmember’saccount,subjecttousebythegroup,untilitisfully paymentsmadeby thatmember for anyportionof its federalconsumedorthatmemberleavesthegroup.Enterunusedcredit filingperiodthatisincludedonthisgroupreturn.carryforwardsofthistypeonthecopyofPart2Bfiledforthememberthatbroughtthecarryforwardtothegroup. Forexample, ifanon-DMmemberhasa12-monthfiscalyear

beginningApril 1, 2012, and is amember of a calendar yearAvailable credit carryforwards, regardless of whether theyUBG throughout that period, its business activity fromAprilarose within the group or outside of it, are applied against1, 2012, through March 31, 2013, will be reported on thethe UBG’s tax liability on the basis of age (oldest first). Ifgroup’sDecember31,2013,return. If thatmemberpaysMBTtwomembers each created a carryforward of the same creditquarterlyestimatesbasedon its federal taxyear, itwillmakeand the same age, and together they exceed the amounttwoestimatesduring2012,beforetheDM’s(andgroup’s)filingallowable in this filing period, those members’ respectiveperiod begins. Because those estimates are attributable tocredit carryforwards are used in proportion to the amountactivitythatwillbereportedonthegroup’sDecember31,2013,they contributed to the group. If a member that generated areturn,theyshouldbeincludedonthepayingmember’scopyofcarryforward in a prior period leaves the group, thatmemberPart2BfortheDecember31,2013,groupreturn.will take with it an amount equal to the group’s remaining

carryforward from that period multiplied by the amount that Line 35: Enter the totalwithholding paymentsmade on yourmembercontributedrelativetothetotalamountcontributedby behalf by flow-through entities. Include all withholdingallgroupmembersforthesamecreditinthatsameperiod. paymentsmadeon returns thatapply to the taxyear includedNOTE: It is important to review a carryforward for the inthisreturn.possibilitythatsomeorallofithasexpired,orthatsomeorallofitwaswithdrawnfromthegroupbyadepartingmember.

24

Includeallwithholdingpaymentsmadeonreturnsthatapplyto The purpose of Part 3 is to identify entities for which thethismember’s taxyear included in thisUBGreturn. Included ownership test described above is satisfied but which are noton this line would be Flow-Through Withholding (FTW) included on this combined return, either because the flow ofpayments made by flow-through entities (FTEs) whose tax value/integration/dependence/contribution test is not satisfiedyears endedwithin themember’s tax year that is included in or because the member is excluded by statute. A memberthis UBG return. For example, consider a partnershipwith a whosenetcapital isnotincludedinthisreturnbecauseits taxJune30year end, aUBGwith aSeptember30year end, and year ends after the filing period of the UBG also should beaUBGmember that has aMarch 31 year and is a partner in listedhere.the partnership. The partnership will make quarterly FTW Line 37A: If a person being listed here is listed onpayments inApril 2014 (for its quarter endingMarch31) and U.S. Form 851, enter the identifying number for that personJuly 2014 (for its quarter ending June 30), and will file an thatiscalled“Corp.No.”attheleftedgeofpages1,2,and3ofannual FTW reconciliation return (Form 4918) for its year U.S.Form851.ending June 30, 2014. Because the partnership’s year ends

Line 37D: Reason codes for affiliate being excluded fromwithinthepartner’s2014-15fiscalyear,alltheFTWpaymentsthecombinedreturnoffinancial institutionssupportedbythisfor that partner are attributable to the partner’s 2014-15fiscalform.year,regardlessofthedatesofthequarterlypayments.Because

the partner’s (the UBG member’s) 2014-15 fiscal year ends 1 Lacksbusinessactivities resulting inaflowofvalueorwithin the DM’s (and UBG’s) October 2014-September 2015 integration,dependence,orcontributiontogroup.fiscalyear,theseFTWpaymentswillbereportedonthisUBG

2 Foreignoperatingentity.member’s Form4897 for theUBG’sOctober 2014-September2015MBTreturn. 4 Foreignentity.

5 Member has no MBT tax year (as a member of thisIf an amount is entered on this line, complete the MBT UBG)endingwithorwithinthisfilingperiod.Schedule of Flow-Through Withholding (Form 4966) toaccountfortheFlow-ThroughWithholdingpaymentsreceived. 6 Other.The amount entered on this line must equal the sum of the 7 Insurance company. (Insurance companies always filecombinedamountfromForm4966,columnE. separately.)

NOTE: Flow-through withholding is repealed effective with 9 “Standard” taxpayers not owned by a financialFTEs’ taxyearsbeginningafter June 30, 2016, underPublic institution. (Financial institutions and “standard”Act158of2016.ACITtaxpayershouldnothavehadany tax taxpayersarenotincludedonthesamecombinedreturn.)withheldonitsbehalfbyFTEswithtaxyearsbeginningafter If you have questions, call the Michigan Department ofJune30,2016. Treasury Technical Services Section at 517-636-4230, toLine 36:OnlytheDMmayrequestafilingextensionforaUBG. discussanappropriateentry.If any other member submits an extension request, it will not Line 37E: IfthispersonhasnexuswithMichigan,checkthisbox.createavalidextensionfortheUBG,butanypaymentincludedwithsucharequestcanbecreditedtotheUBGbyenteringthat Line 37F: Enter this person’s six-digit NAICS code. For apaymentonthislineinthatmember’scopyofPart2B. complete list of six-digit NAICS codes, see the U.S. Census

BureauWebsiteatwww.census.gov/eos/www/naics/,orenterPart 3: Affiliates Excluded From the Combined thesameNAICScodeusedwhenfilingU.S.Form1120S,U.S.Return of Financial Institutions Form1065,Schedule C ofU.S. Form1040, orSchedule K ofThestatutorytestformembershipinaUBGisagroupofU.S. U.S.Form1120.persons(otherthanaforeignoperatingentity):

NOTE: If there is only onefinancial institutionmember in a• Oneofwhichownsorcontrols,directlyor indirectly,more UBGforagiven taxyear, thatmembermustfile this form in

than50percentoftheownershipinterestwithvotingrights support of itsForm4752and list all excludedmembersusingor ownership interests that confer comparable rights to thereasoncodesbelow.votingrightsoftheotherU.S.persons;and

Part 4: Persons Included in the Prior Combined • That has business activities or operations which result in a Return, but Excluded From Current ReturnflowofvaluebetweenoramongpersonsincludedintheUBGor has business activities or operations that are integrated The purpose of Part 4 is to assist Treasury in trackingwith, are dependent upon, or contribute to each other. Flow membershipchangesofaUBGfromyeartoyear.Ifthereasonofvalue isdeterminedbyreviewingthe totalityoffactsand thepersonisnotonthisreturnisbecauseitdidnotsatisfythecircumstancesofbusinessactivitiesandoperations. flowofvalue,etc.,testatanytimeduringthefilingperiod,list

thepersononline36,anddonotenterithere.A person that would be a standard taxpayer if viewedseparately is defined as a financial institution if it is owned, Line 38C: Reason codes for a person being included in lastdirectlyorindirectly,byafinancialinstitutionandisinaUBG year’s return but not on the combined return for financialwithitsowner. institutionssupportedbythisform:

25

10 The member no longer meets the control test but theownershipinterestisstillgreaterthanzero.

12 The member no longer meets the control test and theownershipinterestiszero.

14 Beforethebeginningofthefilingperiodforthisreturn,thepersonceasedtoexistduetodissolution.

16 Beforethebeginningofthefilingperiodforthisreturn,the person ceased to exist due to a merger or similarcombination.

If the reason isnot listedamong these reasoncodes,describethereasonin21charactersorlessinthespaceprovided.

Other Supporting Forms and SchedulesFor each member that files a separate federal return, attachcopiesofthesamepagesofthatmember’sfederalreturnasarerequired for a separatefiler in similar circumstances. See the“Attachments”sectionofForm4590instructionsforguidanceonrequiredpagesoffederalreturns.

If some or all members reporting on the current combinedreturnarealsomembersofafederalconsolidatedgroup,eachmemberwillprepareitsportionofthisForm4752onthebasisof a pro forma federal return. In this case, attach a copy ofthe applicable pro forma form and schedules as listed in the“Attachments”sectionofForm4590instructions.

NOTE: A qualified federally disregarded entity that iseligible to and does file its MBT return as a separate entityfrom its ownerwill prepare itsMBT return on the basis of apro forma federal return or equivalent schedule, using thesame federal return type as its owner. The owner of thefederally disregarded entity alsowill use a pro forma federalreturn (with activity of the disregarded entity removed) toprepare its portion of this form. In each case, attach a copyof the applicable pro forma return and schedules as listed inthe “Attachments” section of Form 4590 instructions. Foradditionalinformation,see“ChangesforDisregardedEntities”inthe“ImportantInformation”sectionoftheMBT Forms and Instructions for Financial Institutions(Form4599).

Include completed Form 4752 as part of the tax return filing.

26

Michigan Department of Treasury Attachment 304966 (Rev. 04-16)

2016 Michigan Business Tax Schedule of Flow-Through WithholdingIssued under authority of Public Act 38 of 2011.

Complete this form if Flow-Through Withholding was withheld on behalf of the taxpayer by a Flow-Through Entity, and the Flow-Through Entity’s tax year ended with or within the taxpayer’s filing period. Sum the amount of withholding in Column E and carry to Form 4567, line 62; Form 4588, line 50; or Form 4590, line 35.

Taxpayer Name (If Unitary Business Group, Name of Designated Member) Federal Employer Identification Number (FEIN)

Unitary Business Groups Only: Name of the Unitary Business Group Member Reporting on This Form Federal Employer Identification Number (FEIN)

A B C D ECheck (X) if the Flow-Through is Distributive share Withholding Paid by the a part of of income from the Flow-Through Entity on

Flow-Through Entity Name FEIN or TR Number the UBG Flow-Through Entity Behalf of this Taxpayer

If more space is needed, include additional copies of Form 4966. Identify the taxpayer name and FEIN at the top of every copy.

+ 0000 2016 60 01 27 1

28

Instructions for Form 4966 Michigan Business Tax Schedule of Flow-Through Withholding

Columns A and B: Identify each flow-through entity thatPurposeremittedFlow-ThroughWithholdingpaymentsonbehalfofthe

The purpose of this form is to report the Flow-Through taxpayerfilingthisformbynameandFEIN.Withholdingpaymentsmadebyaflow-throughentityonbehalf

Column C: UBGs only: Enter an ‘X’ in this column ifofaMichiganBusinessTax(MBT)filer.the flow-through entity is in aUBGwith themember that is

General Instructions completingthisform.

This form is intended to be used by a taxpayer that is a Column D: Enter the apportioned distributive share of thestandard filer, insurance company, financial institution, or flow-throughentity’s taxable income receivedby the taxpayerUnitary Business Group (UBG) that has an ownership or completingthisform.beneficial interest in a flow-through entity that has remitted Column E: Enter the total withholding payments paid onFlow-ThroughWithholdingpayments to thestateofMichigan behalfofthetaxpayerfilingthisformthatapplytothetaxyearonbehalfof the taxpayer that isfiling this form.Reportedon includedinthisreturn.IncludedonthiscolumnwouldbeFlow-this form will be the Flow-Through Withholding payments ThroughWithholding(FTW)paymentsmadebyflow-throughmade by the flow-through entity if that flow-through entity’s entities (FTEs)whose tax years endedwithin the tax year oftaxyearendedwithorwithinthetaxyearofthetaxpayerfiling the taxpayer filing this form. For example, consider an FTEthisform. partnershipwithaJune30yearendanda taxpayer thathasaA flow-through entity is an entity that, for the applicable tax March31yearendandisanowneroftheFTE.TheFTEwillyear, is treated as a subchapter S Corporation under section make quarterly FTW payments in April 2014 (for its quarter1362(a) of the internal revenue code, a general partnership, a endingMarch 31) and July 2014 (for its quarter ending Junetrust,alimitedpartnership,alimitedliabilitypartnership,ora 30), andwill file an annual FTW reconciliation return (Formlimited liabilitycompany that isnot taxedasaCCorporation 4918)foritsyearendingJune30,2014.BecausetheFTE’staxforfederalincometaxpurposes. yearendswithinthetaxpayer’s2014-15fiscalyear,alltheFTW

payments for that taxpayer are attributable to the taxpayer’sUnder PA 158 of 2016, no Flow-Through Withholding 2014-15 fiscal year, regardless of the dates of the quarterlyreturns are due for tax years beginning after June 30, 2016. payments.Anyflow-throughentitythathaswithheldonbehalfColumn-by-Column Instructions of the taxpayer filing this form should have provided the

taxpayertheamountforitsrecords.Name and Account Number: Enter the name and FederalEmployer Identification Number (FEIN) of the taxpayer as Thecombinedamountenteredinthiscolumnshouldbeenteredreported on page 1 of the Michigan Business Tax Annual on line 62 of Form 4567 if this form is filed by a standardReturn (Form 4567), Insurance Company Annual Return taxpayer;line68ofPart2BoftheMBT UBG Combined Filing for Michigan Business and Retaliatory Taxes (Form 4588), Schedule for Standard Members (Form 4580) if this form isor Michigan Business Tax Annual Return for Financial filled out by amember of aUBG of standard taxpayers; lineInstitutions(Form4590). 50 of Form 4588 if this form is filled out by an insurance

company; line35ofForm4590 if this form isfilledout by aUBGs:CompleteoneformforeachmemberoftheUBG.Enter financial institution; or line 35 of the MBT UBG Combined theFEINandnameoftheDesignatedMemberintheTaxpayer Filing Schedule for Financial Institutions (Form 4752) if thisName and FEIN fields and themember’s name and FEIN to formisfilledoutbyamemberofUBGoffinancialinstitutions.whomthescheduleappliesonthelinebelow.

29

30

Michigan Department of Treasury Attachment 284975 (Rev. 04-16), Page 1

2016 MICHIGAN Schedule of Corporate Income Tax Liability for a Michigan Business Tax Financial FilerIssued under authority of Public Act 36 of 2007 and PA 39 of 2011.

Taxpayer Name (print or type) Federal Employer Identification Number (FEIN)

PART 1: CIT TAX BEFORE CREDITS — Unitary Business Groups, see instructions.A B C D E

2012 2013 2014 2015 2016

1. Amount from Form 4590, line 18 ......... 1.

2. Goodwill from Form 4590, line 12 ................... 2.

3. Add lines 1 and 2..................... 3.

4. Add line 3, columns A through E. If less than zero, enter zero, skip lines 5 and 6, and enter zero on line 7 ..... 4. 00

5. Net Capital for Current Taxable year. Divide line 4 by number of tax years reported above ............................. 5. 00

6. Apportioned Tax base. Multiply line 5 by percentage on Form 4590, line 10c ................................................... 6. 00

7. Tax Liability. Multiply line 6 by 0.29% (0.0029) ................................................................................................... 7. 00

PART 2: CREDITS

8. Certificated Nonrefundable Credits from Form 4947, line 11 ............................................................................. 8. 00

9. Subtract line 8 from line 7. If less than zero, enter zero ..................................................................................... 9. 00

10. Recapture from Form 4947, line 28 .................................................................................................................... 10. 00

11. CIT Liability before Certificated Refundable credits. Add lines 9 and 10 ............................................................ 11. 00

12. Certificated Refundable credits from Form 4947, line 39 ................................................................................... 12. 0013. Subtract line 12 from line 11. If less than zero, enter as a negative number.

(A negative number here represents an overpayment.) ..................................................................................... 13. 00

PART 3: MBT CALCULATION TO COMPARE AGAINST CIT FOR FINANCIAL FILERS

14. Total MBT liability from Form 4590, line 30 ........................................................................................................ 14. 00

15. Refundable credits from Form 4590, line 37 ...................................................................................................... 15. 0016. MBT liability after refundable credits. Subtract line 15 from line 14. If less than zero, enter as a negative

number. (A negative number here represents an overpayment) ........................................................................ 16. 0017. If line 13 is greater than line 16 enter the difference. If line 16 is greater than or equal to line 13, enter zero.

Carry to Form 4590, line 31 ................................................................................................................................ 17. 00

+ 0000 2016 64 01 27 3

Instructions for Form 4975Schedule of Corporate Income Tax (CIT) Liability for a Michigan Business Tax (MBT) Financial Filer

Restrictions for MBT Filers Line 5: Divideline4bythenumberoftaxperiodsreportedinthetableandenterhere.

Beginning January 1, 2012, only those taxpayers with aUBGs: Enter here the sum of all members Form 4752, linecertificatedcredit,which isawardedbutnotyet fullyclaimed25 after recalculation of lines 23, 24, and 25 on that formorutilized,mayelecttobeMBTtaxpayers.using theGoodwill addback, as instructedunder the “Special

Purpose InstructionsforUBGs”

To calculate the CIT liability for a financial institution filing Part 2: CreditsunderMBTandcomparethatcalculationtotheMBTliability Line 8: Enter certificated nonrefundable credit from Formas calculated on the MBT Annual Return for Financial 4947,line11.Institutions (Form 4590) to determine the greater of the twocalculatedtaxliabilities. Line 10:EntertotalrecaptureofCertainBusinessTaxCredits

fromForm4947,line28.Special Instructions for Unitary Business Groups (UBGs) Line 12:EntercertificatedrefundablecreditsfromForm4947,

line39.Leavelines1through4blank.Completeline5withcombineddata from theUBG Combined Filing Schedule for Financial Line 13:Subtractline12fromline11.Iflessthanzero,enterInstitutions(Form4752),line25,afterrecalculatingline25by asanegativenumber.ThisistheCITliabilityaftercertificatedaddingbackGoodwill to theNetCapital for eachmember of refundable credits. A negative number here represents antheUBG.On eachUBGmember’s Form 4752, add back the overpayment.Carrythisamounttoline17ofthisform.Goodwillreportedonline18columnsAthruEtotheamounts Part 3: MBT Calculation to Compare Against CIT for reported on line 23 columnsA thru E. Then recalculate line Financial Filers24foreachUBGmember’sForm4752usingtheamountfrom Line 14: EnterthetotalMBTliabilityfromForm4590,line30.line 23 including the amount for Goodwill. Recalculate line25ofForm4752foreachUBGmemberusingthenewamount Line 15: Enter the total refundable credits from Form 4590,calculated for line 24. Proceed with the rest of the lines on line37.Form4975afterenteringrecalculatedcombinedamountsfrom Line 16:Subtractline15fromline14.Iflessthanzero,enterForm4752line25online5ofForm4975. asanegativenumber.ThisistheMBTliabilityafterrefundableLine-by-Line Instructions credits.Anegativenumberhererepresentsanoverpayment.

Linesnotlistedareexplainedontheform. Line 17: Ifline13isgreaterthanline16enterthedifference.Ifline16isgreaterthanorequaltoline13,enterzero.Carrythis

Enterthetaxpayer’snameandFederalEmployerIdentification amounttoform4590,line31.ThisamountwillbeaddedtotheNumber(FEIN)intheappropriatefields. MBTLiabilitytodetermineTotalTaxLiabilityonForm4590.UBGs: In the Name field, enter the name of the DM for Include completed Form 4975 as part of the tax return filing.the financial institutions. Enter the FEIN for the DM of thefinancialgroup.

Part 1: CIT Before CreditsLine 1: Enter the amount from Form 4590, line 18, for eachcorrespondingcolumn.

Line 2:Enter theamount takenasasubtraction forGoodwillfromForm4590, line12.Thisamountmustbeaddedback toNet Capital to determine CIT liability because the Goodwilldeductionisnotpermittedunderthattax.

Line 3:Addlines1and2ineachcolumn.

Line 4:Addlines3A,3B,3C,3D,3E.If less thanzero,enterzerohereandonline7,skiptoline7.

33

2016 Supplemental Instructions for Financial Institution Members in Unitary Business Groups (UBGs)

NOTE: These instructions for Unitary Business Groups the combined filing schedule, and eliminate intercompany(UBGs) are meant to supplement general instructions and transactions where applicable, to support the primary return.form-specificinstructionsforfinancial institutiontaxpayersof Insurance companies that are part of a UBG will each filetheMichiganBusinessTax(MBT),nottoreplacethem. a separate Form 4588, but should be listed as an excluded

affiliatewithan incompatible taxbaseonForm4580orFormStandardtaxpayersandstandardmembersrefertoalltaxpayers 4752,asapplicable.orUBGmembers,respectively,otherthanfinancialinstitutionsor insurance companies. Standardmembers of aUBG should The Designated Member (DM)see the “Supplemental Instructions for Standard Membersin UBGs” section in the MBT Forms and Instructions for AUBGcombined returnoffinancial institutions isfiledunderStandard Taxpayers(Form4600). the name and Federal Employer IdentificationNumber (FEIN)

orMichiganTreasury (TR) assignednumberof theDMof theThere is not a corresponding supplement for insurancefinancial institution group. DesignatedMembermeans a UBGcompaniesbecause,althoughtheycanbemembersofaUBG,memberthathasnexuswithMichiganandwillfilethecombinedtheydonotfilecombinedreturns.MBT return on behalf of the financial institution members of

Introductory pages of this MBT instruction booklet contain thegroup.Inabrother-sistercontrolledgroup,anymemberwithgeneral information designed to assist in identifying nexusmaybedesignatedtoserveasDM.Inaparent-subsidiarythe existence and membership of a UBG. The following controlledgrouporacombinedcontrolledgroup(aninterlockinginstructionsaddress: combination of a parent-subsidiary group and a brother-sister

group),thecontrollingmembermustserveasDMifithasnexus• FilingcombinedreturnsbydifferentmembertypeswithinawithMichigan.Ifitdoesnothavenexus,thecontrollingmemberUBG.mayappointanymemberwithnexuswithMichigantoserveas

• UnderstandingtheroleoftheDesignatedMember(DM). DM.ThatDMmustcontinuetoserveassucheveryyear,unlessForeachtypeofUBGmemberthatisreportedonacombined itceasestobeagroupmemberorthecontrollingmemberattains

return(standardandfinancialinstitution),thereisarequired Michigannexus.Thefilingperiodofacombinedreturnisbasedformthatcollectsdatathatisnecessaryforpreparationofa onthetaxyearoftheDM.combinedreturn: IfaUBGiscomprisedofbothstandardmembersandfinancial

• The MBT Unitary Business Group Combined Filing institutions,theUBGwillhavetwoDMs(oneforthestandardSchedule for Standard Members (Form 4580) supports memberscompletingForm4567andrelatedforms,andonefora combined return of standardmembers to be filed on the the financial institution members completing Form 4590 andMBT Annual Return(Form4567). relatedforms).

• TheMBT Unitary Business Group Combined Filing Schedule Role of the DM: The DM speaks, acts, and files the MBTfor Financial Institutions (Form 4752) supports a combined return on behalf of the group for MBT purposes. Only thereturnoffinancialinstitutionmemberstobefiledontheMBT DMmayfileavalidextensionrequestforthegroup.TreasuryAnnual Return for Financial Institutions (Form4590). maintains thegroup’sMBTdata (e.g.,priorMBTreturns, tax

credit carryforward, overpayment credit forward) under theGuidance that is specific toonlyone form iscontained in theDM’snameandaccountnumber.TheDMmustbeofthesameinstructions for that form, in sections titled either “Specialtaxpayertype(standardorfinancialinstitution)asthemembersInstructionsforUnitaryBusinessGroups”orsimply“UBGs.”forwhichitfilesacombinedreturn.Followingareinstructionsthatapplytomorethanoneform.NOTE: If a person with a certificated credit is a memberSpecial Instructions and the Designated Member of a UBG, the DesignatedMember of the UBG, and not the

Special Instructions for the Annual Return member,shallfileaUBGreturnandpaythetax,ifany,underBydefinition,aUBGcanincludestandardmembers,insurance theMBTAandclaimthatcertificatedcredit.companies, and financial institutions. However, in somecases not all members of the UBG will be included on the Special Instructions for Supporting Formssame return. All standard members in a UBG (except those MostformsarecompletedbyUBGsonagroupbasis.However,ownedbyandunitarywithafinancial institution)fileasingle on a combined return of financial institution members, thecombinedreturnonForm4567.Financial institutionmembers following formsmust be completed with entity-specific data,of a UBG (including any standard member owned by and ratherthangroupwidedata:unitarywithafinancialinstitutioninthegroup)fileacombinedreturnonForm4590. InsurancecompanymembersofaUBG • Michigan Historic Preservation Tax Credit(Form3581)eachfileseparatelyonForm4588. • MBT Renaissance Zone Credit Schedule(Form4595)

Before completing a combined return, UBGs should first If more than one member completes one of these forms,complete Form 4580 or Form 4752. These forms are used multiple copies of that formmust be included in the group’sto gather and combine data from each member included in combinedreturn.

34

Inaddition,manycreditsrequireanentity-specificcalculation its pro forma tax liability as if it was a singular, stand-aloneof a credit amount. The following table provides a summary taxpayer inall aspects.This supportingpro formacalculationofUBGcredit calculations for a combined returnoffinancial should be provided in a statement attached to the return.institutionswhere: However, this calculation and its results should never be

transferred to Form 4590 or displayed in a layout similar toA)Thetestorcriteriatoqualifyforthecreditshouldbeapplied Form4590.onagroupbasis(G)oraseparateentitybasis(E).Effects of Members Joining a GroupB) If the qualification test is satisfied, the calculation of the

available credit amount should be on a group basis (G) or a WhenanentitybecomesamemberofaUBGpartwaythroughseparateentitybasis(E). themember’staxyear,forMBTpurposesthenewmemberwill

experienceashorttaxyearbeginningonthedatethememberC) Calculation of the credit should be done after eliminationjoins the group, even if it does not have a short period forof intercompany transactions (Y or N). NOTE: This appliesfederalpurposes.only to the calculation of the credit. The tax liability of the

UBGagainstwhichthecreditwillbeappliediscalculatedafter For both the UBG return and the new member’s separateeliminationofallintercompanytransactionsfromthetaxbases short period return, tax baseswill be calculated using actualandapportionment. numbersfromtheapplicableshortperiodofthenewmember.

If a member that is new to the group brings with it aCredit (A) (B) (C)certificated credit or carryforward of a certificated credit, the

Brownfield Redevelopment Credit E E N UBG taxpayer will continue to apply the choice it made forCompensation Credit G G N thefirst taxyear ending afterDecember 31, 2011, concerningFilm Infrastructure Credit * E E N theMBT election.Or, in the case of a qualifying brownfield

or historic preservation credit — the election made by theFilm Production Credit * E E Ngroupatalatertime.Ifthejoiningmemberbringsaqualifying

Historic Preservation Credit E E N brownfield or historic preservation credit for which creditIndividual or Family Development Account Credit G G N amount remains available, the UBG taxpayer may make theMEGA Employment Tax Credit E E N electiontobetaxableundertheMBTinayearinwhichcredit

amount is available andmust remain taxable under theMBTMEGA Photovoltaic Technology Credit * E E Nforallyearsinwhichbrownfieldorhistoricpreservationcredit

Renaissance Zone Credit E E N amountisavailableiftheelectionismade.

*Financialinstitutionsmayclaimfilmandphotovoltaiccredits Effects of Members Leaving a Groupasassigneesonly.

When a member of a UBG ceases to be a member partway through the member’s tax year, for MBT purposes theThe available amount of each of the above credits is takendepartingmemberwill experience a short taxyear endingonagainst the entire group’s tax liability. Additional UBGthedeparturedate, even if it doesnothavea shortperiod forinstructions are provided on forms where these credits arefederalpurposes.calculated.ForboththeUBGreturnandthedepartingmember’sseparateIf the UBG is comprised of both standard members andshort period return, tax baseswill be calculated using actualfinancial institutions, two copies of supporting formswill benumbers from the applicable short period of the departingcompleted (one group of supporting forms for the standardmember.members’annualreturnandonegroupofsupportingformsfor

thefinancialinstitutions’annualreturn). When amember leaves theUBG other than at the end of itsfederal tax year, any available certificated credit generated

Pro Forma Calculations for Certain Credits by the member will be allocated to the period that includesthe effective date of the certificate. A credit carryforwardForsomecredits,evaluationofwhetheraUBGisqualified to attributable to the departing member and existing in theclaim the credit is based on characteristics and activities of a departing member’s (or the group’s) account prior to leavingsinglemember,ratherthanthegroupasawhole.Similarly,for thegrouptypicallywillbeappliedfirsttothegroupreturnforsomecredits,after it isdetermined thataUBGisqualified to the group filing period that includes the end of the departingclaimthecredit,calculationoftheamountofcreditavailableis member’s short state tax year that ended upon leaving thebasedondataofasinglemember,ratherthanthegroup.Each group.Anycarryforwardremainingafterthatapplication(i.e.,creditrequiringthismethodisidentifiedontheformonwhich neitherconsumedorexpired)will,generally,befullyavailableitiscalculated.Inthesesituations,typicallyaproformaMBT foruseby thedepartingmember. If the remainingUBGdoesliabilityisrequiredforthemembergeneratingthecredit. notholdacertificatedcreditafterthedepartingmemberleaves

Where a pro forma calculation is required, the underlying with credit then the group is no longer eligible to continueobjective is to determine what the tax liability (immediately under theMBT. If thedepartingmember joins anotherUBG,prior to the credit) of theUBGmember generating the credit bringingthecertificatedcredit,theUBGtaxpayerwillcontinuewouldhavebeenifthatmemberwasnotincludedinthegroup. toapply thechoice itmadeconcerning thecreditelection. (InTherefore, the member generating the credit must calculate the case of qualifying brownfield and historic preservation

35

certificatedcredits, see“EffectsofJoiningaGroup”formoredetail.) If the departing member becomes a solo filer withremainingcertificatedcredit,thatmemberwillcontinuetofileundertheMBTuntilthecreditisusedup.TheseresultsdonotchangeifthedepartingmemberistheDM.

Other UBG-Related IssuesAn affiliated person that is excluded from membership in aUBGbecauseitisaforeignperson,whichhasnexusandmeetstheapplicablefilingthreshold,mustfileaseparateMBTreturn.

Further Guidance on Existence and Membership of a UBGForfurtherguidance,pleaseconsultthefollowing:

• Online atwww.michigan.gov/treasury/: Click on “Reports&LegalResources,”whichleadstoinformationonRevenueAdministrative Bulletins (RABs). Of particular interestare RAB 2010-1, MBT—Unitary Business Group ControlTest, and RAB 2010-2, MBT—Unitary Business GroupRelationshipTests.

36

Country Codes

Countriesareidentifiedbytwo-lettercodes–CountryCodes–whicharerequiredonsomeMichiganBusinessTax(MBT)forms,includingtheannualreturns.Thefollowingisalistofcountriesandtheircodes.

AF Afghanistan CK Cook Islands IN India NR Nauru SB Solomon IslandsAX Åland Islands CR Costa Rica ID Indonesia NP Nepal SO SomaliaAL Albania CI Côte D’ivoire IR Iran NL Netherlands ZA South AfricaDZ Algeria HR Croatia Iq Iraq AN Netherlands Antilles GS S. Georgia, SandwichAS American Samoa CU Cuba IE Ireland NC New Caledonia KR South KoreaAD Andorra CY Cyprus IM Isle Of Man NZ New Zealand ES SpainAO Angola CZ Czech Republic IL Israel NI Nicaragua LK Sri LankaAI Anguilla CD Dem. Rep. of Congo IT Italy NE Niger SD SudanAq Antarctica DK Denmark JM Jamaica NG Nigeria SR SurinameAG Antigua & Barbuda DJ Djibouti JP Japan NU Niue SJ Svalbard, Jan MayenAR Argentina DM Dominica JE Jersey NF Norfolk Island SZ SwazilandAM Armenia DO Dominican Republic JO Jordan KP North Korea SE SwedenAW Aruba EC Ecuador KZ Kazakhstan MP N. Mariana Islands CH SwitzerlandAU Australia EG Egypt KE Kenya NO Norway SY Syrian Arab RepublicAT Austria Sv El Salvador KI Kiribati OM Oman TW TaiwanAZ Azerbaijan Gq Equatorial Guinea KW Kuwait PK Pakistan TJ TajikistanBS Bahamas ER Eritrea KG Kyrgyzstan PW Palau TZ TanzaniaBH Bahrain EE Estonia LA Laos PS Palestinian Occ. Terr. TH ThailandBD Bangladesh ET Ethiopia Lv Latvia PA Panama TL Timor-LesteBB Barbados FK Falkland Islands LB Lebanon PG Papua New Guinea TG TogoBY Belarus FO Faroe Islands LS Lesotho PY Paraguay TK TokelauBE Belgium FJ Fiji LR Liberia PE Peru TO TongaBZ Belize FI Finland LY Libya PH Philippines TT Trinidad & TobagoBJ Benin FR France LI Liechtenstein PN Pitcairn TN TunisiaBM Bermuda GF French Guiana LT Lithuania PL Poland TR TurkeyBT Bhutan PF French Polynesia LU Luxembourg PT Portugal TM TurkmenistanBO Bolivia TF Fr. Southern Terr. MO Macao PR Puerto Rico TC Turks & CaicosBA Bosnia, Herzegovina GA Gabon MK Macedonia qA qatar Tv TuvaluBW Botswana GM Gambia MG Madagascar RE Réunion UG UgandaBv Bouvet Island GE Georgia MW Malawi RO Romania UA UkraineBR Brazil DE Germany MY Malaysia RU Russian Federation AE United Arab Emir.IO Brit. Ind. Ocean Terr. GH Ghana Mv Maldives RW Rwanda GB United KingdomBN Brunei Darussalam GI Gibraltar ML Mali BL St. Barthélemy US United StatesBG Bulgaria GR Greece MT Malta SH St. Helena UM U.S. Minor Out. Isl.BF Burkina Faso GL Greenland MH Marshall Islands KN St. Kitts & Nevis UY UruguayBI Burundi GD Grenada Mq Martinique LC St. Lucia UZ UzbekistanKH Cambodia GP Guadeloupe MR Mauritania MF St. Martin vU vanuatuCM Cameroon GU Guam MU Mauritius PM St. Pierre & Miquelon vE venezuelaCA Canada GT Guatemala YT Mayotte vC St. vincent, Grenad. vN vietnamCv Cape verde GG Guernsey MX Mexico WS Samoa vG virgin Islands, BritishKY Cayman Islands GN Guinea FM Micronesia SM San Marino vI virgin Islands, U.S.CF Cent. African Repub. GW Guinea-Bissau MD Moldova ST Sao Tome & Principe WF Wallis & FutunaTD Chad GY Guyana MC Monaco SA Saudi Arabia EH Western SaharaCL Chile HT Haiti MN Mongolia SN Senegal YE YemenCN China HM Heard, McDonald Isl. ME Montenegro RS Serbia ZM ZambiaCX Christmas Island vA Holy See (vatican) MS Montserrat SC Seychelles ZW ZimbabweCC Cocos Islands HN Honduras MA Morocco SL Sierra LeoneCO Colombia HK Hong Kong MZ Mozambique SG Singapore XX Countries-OtherKM Comoros HU Hungary MM Myanmar SK SlovakiaCG Congo IS Iceland NA Namibia SI Slovenia

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Notes

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