2014 CF-1065 PARTNERSHIP COMMON FORM

Transcription

1 0 CF-0 SHI COO FO CF-0 For official use only SHI ICO X / For fiscal year or other taxable period beginning / 0 and ending / IDIFICIO D IFOIO ame of artnership / mployer Identification umber In care of umber and Street oom or Suite o. ark all boxes that apply and answer the four questions ddress City, own or ost Office State Foreign country name Zip Code Foreign postal code Foreign province/county Information only eserved Initial eturn Final eturn umber of artners Date usiness Started o. of mployees elephone umber ark (X) box if partnership elects to pay tax on behalf of partners, complete the remaining sections of the return that apply and the remainder of this page. he partnership may elect to pay tax for partners only if it pays the tax for LL partners subject to the tax. If the partnership elects to file an information return, complete the Identification and Information section, the Disclosure section, the signature section of this page and the remaining sections of the return that apply to the partnership. X YS & CDIS. ax (Sum of totals of ax Due Schedule, column and column ) a. stimated income tax payments for tax year a b. rior year credit forward b c. xtension ayment c d. ax paid by another partnership d e. Credit for tax paid to another city on behalf of resident partners (nter total from Sch G, col ) e f. otal tax paid (dd lines a through e). f If the tax due (line ) is larger than the payments and credits (line f), enter balance due nclose check or money order payable to the City of {City ame}. o pay with an electronic LC D funds withdrawal: mark (X) ay ax Due box, line and complete line a, b & c OVY. If payments and credits (line f) are larger than tax (Line ), enter overpayment CDI FWD. Overpayment to be credited forward and applied to 0 estimated tax. Donations: DOIOS FD LCOIC FD O Y D Donation a. Donation b. Donation c.. efund. For direct deposit refund mark (X) box on line and complete lines a, b & c (Line less lines and d). ark one: efund - Direct Deposit otal Donations d ay tax due - lectronic funds withdrawal a. outing number b. ccount number c. ccount type: Checking Savings DISCLOS OF IFOIO Do you want to allow the preparer or another person to discuss this return with the Income ax Office? Yes, complete the following Designee's name o Designee's phone number SIG nder the penalty of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the preparer's declaration is based on all information of which preparer has any knowledge. Date Signature of partner or member Date prepared Signature of preparer (if other than partner or member above Firm name and address itle rinted name of partner or member signing return Daytime phone number I, I or SS reparer's phone no. C number IL O: City of Springfield ICO X D, 0 venue, Springfield, I 0- age of

2 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedule SCHDL - IFOIO SCHDL COL COL COL D DDSS OF LL S (Complete column, column and, if necessary, columns and ; if column for partner equals part-year, report the resident and nonresident portions on separate partner lines) 'S SOCIL SCIY O LOY IDIFICIO COL ttachment COL IF COL IF IS Y OF IY QLS IDIVIDL O OF Y SID OI (Follow Form SIDCY SIG 0 instructions for S D O IDIVIDL, Schedule K-, Item I; SID () see artner ntity SIDC SS OF LI D D Chart) ( = esident, D O = onresident, = artyear resident portion, = OSID art-year nonresident () LI portion) 0 age of

3 0 CF-0 SHI COO FO ame of partnership artnership's FI 0 Form CF-0, Schedule SCHDL - IFOIO SCHDL FO DOWS SHI ame and address of of downstream partnership Downstream partnership's FI Date usiness Started Contact person COL D DDSS OF LL S OF DOWS SHI (nter the tax ID and name of downstream partnership below and complete column, column and, if necessary, columns and ; if column for partner equals part-year, report the resident and nonresident portions on separate partner lines) COL 'S SOCIL SCIY O LOY IDIFICIO COL ttachment umber of artners o. of mployees elephone umber COL COL IF COL Y OF IY IF IS QLS OF IDIVIDL O Y SID (Follow Form OI SIDCY 0 instructions for SIG S D O Schedule K-, Item I; IDIVIDL, SID () see artner ntity SIDC SS OF LI D D Chart) ( = esident, D O = onresident, = artyear resident portion, = OSID art-year nonresident () LI portion) 0 age of

4 0 CF-0 SHI COO FO ame of partnership artnership's FI 0 Form CF-0, Schedule, SCHDL - X CLCLIO SCHDL FO SHIS LCIG O Y X (If information return, disregard this schedule) ttachment COL 'S COL Y OF IY OF (From artner esidency COL COL 'S OL ICO SOCIL SCIY (From page, Schedule O LOY C, column ; See note IDIFICIO on page ) (From artner COL COL LLOWL DDCIOS (See instructions) XIOS (See note on page and instructions) COL XL ICO (Column less columns and ) COL X SID O COOIO X (Column multiplied by tax rate) COL X OSID X (Column multiplied by tax rate) COL 0 X ID (Column less Schedule G, column ; or column ; see Instructions) 0 otals age of

5 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedule SCHDL - X CLCLIO SCHDL FO DOWS SHI ame and address of of downstream partnership COL 'S ttachment Downstream partnership's FI COL Y OF IY OF (From artner esidency COL COL COL 'S OL ICO LLOWL SOCIL SCIY (From page, Schedule DDCIOS O LOY C, column ; See note (See instructions) IDIFICIO on page ) (From artner COL XIOS (See instructions) COL XL ICO (Column less columns and ) COL COL COL 0 X X SID O OSID COOIO X X (Column (Col.umn multiplied multiplied by tax rate) by tax rate) X ID (Column less Schedule G, column ; or column ; see Instructions) 0 otals (nter here and on Schedule partner line for this partnership) If this schedule is not attached to partnership return, all income of downstream partnership will be taxed at the resident tax rate. age of

6 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedules & SCHDL LLOCL SHI ODIY SISS ICO. Ordinary business income (loss) (Form 0, pg., line ) (ttach copy of federal Form 0, Sch K (0), ancillary schedules and statements). dd City of {City ame} income tax, if deducted in determining income on federal Form 0. dd interest and other costs incurred in connection with the production of income exempt from {City ame} income tax (ttach schedule). Deduct Sec. depreciation ( Schedule K, line ; ttach explanation). Other partnership deductions allowed under ichigan niform City Income ax Ordinance (ttach explanation) Deduct ordinary income (loss) from other partnerships, estates & trusts ( Form 0, page, line ; attach explanation). otal adjusted ordinary business income (dd lines,, and subtract lines, and ) ttachment CH COY OF FDL SCHDL K (0) CH SCHDLS O XLI LL XCLSIOS FDL FO 0 FC SCHDL SHI ICO O ICLDD I SCHDL ttachment COL COL COL COL COL COL COL OIOD ICO OL XCLDIL SID S' OIO OF COL OL XCLDIL OSID, S D S S' OIO OF COL OL XCLDIL COOIO S' OIO OF COL OL XCLDIL OH S' OIO OF COL (artners not in columns, or ) OL XL SID O COO X (Column less column, or ) OL XL OSID X (Column less column ) OSISS IS D DIVIDDS (S ISCIOS). onbusiness interest income Sch. K, line. onbusiness dividend income Sch. K, lines a SL O XCHG OF OY (S ISCIOS). et short-term capital gain (loss) Sch. K, line. et long-term capital gain (loss) Sch. K, L. a - c. et Section gain (loss) Sch. K, line 0 S D OYLIS (IF ICO ICLDS L L S, CH COY OF FDL FO ). et income (loss) from rental real estate activities Sch. K, line. et income (loss) from other rental activities. oyalty income OH ICO. Other income 0. Ordinary income from other partnerships Sch. K, line c Sch. K, line Sch. K, line Form 0, line otal apportioned income (dd lines through 0. of each column) mounts reported in column are from federal Form 0 or Schedule K (0). mounts reported in columns through come from the totals line of the related subordinate schedule (Schedule - through Schedule -0). age of

7 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedule & 0 otals COL Y OF IY OF (From artner esidency COL IS ICO OD O FDL SCHDL K- FO (Sch. K- (Form 0), line ) SCHDL IS ICO (Schedule, line, by partner) COL COL COL COL XCLDIL XCLDIL IS ICO IS ICO OF COOIO OF S O S OD I COLS, & XCLDIL IS ICO OF IDIVIDL SID S XCLDIL IS ICO OF IDIVIDL OSID S O S S COL IS ICO XL SID O COOIO X (Column less column, or ) ttachment 0 COL IS ICO XL OSID X (Column less column ) 0 otals COL Y OF IY OF (From artner esidency SCHDL DIVIDD ICO (Schedule, line, by partner) ttachment COL COL COL COL COL COL COL DIVIDD ICO XCLDIL XCLDIL XCLDIL XCLDIL DIVIDD ICO DIVIDD ICO OD O DIVIDD ICO DIVIDD ICO DIVIDD ICO DIVIDD ICO XL XL FDL SCHDL OF IDIVIDL OF IDIVIDL OF COOIO OF S O SID O OSID K- FO SID OSID S OD I COOIO X (Column (Sch. K- (Form 0), S S O S COLS, or X (Column less column ) line ) S less column, or ) age of

8 0 CF-0 SHI COO FO ame of partnership artnership's FI COL Y OF IY OF (From artner esidency 0 Form CF-0, Schedules & SCHDL SHO CIL GI (O LOSS) (Schedule, line, by partner) COL COL COL COL COL COL COL SCHDL LOG CIL GI (O LOSS) (Schedule, line, by partner) COL COL COL COL COL COL COL ttachment SHO XCLDIL XCLDIL XCLDIL SHO SHO XCLDIL CIL GI (LOSS) SHO SHO SHO CIL GI (LOSS) CIL GI (LOSS) SHO OD O CIL GI (LOSS) CIL GI (LOSS) CIL GI (LOSS) CIL GI (LOSS) XL XL FDL SCHDL OF IDIVIDL OF IDIVIDL OF S O SID O OSID OF COOIO K- FO SID OSID OD I COOIO X (Column S (Sch. K- (Form 0), S S O S COLS, or ) X (Column less column ) line ) S less column, or ) 0 otals COL Y OF IY OF (From artner Information Schedule) esidency ttachment XCLDIL LOG XCLDIL LOG XCLDIL XCLDIL LOG LOG LOG CIL GI (LOSS) CIL GI (LOSS) LOG LOG CIL GI (LOSS) XL CIL GI (LOSS) CIL GI (LOSS) CIL GI (LOSS) CIL GI (LOSS) XL OD O OF IDIVIDL OSID OF IDIVIDL SID O OF COOIO OF S O FDL SCHDL OSID X (Column SID COOIO S OD I K- FO S O S less column ) S X (Column COLS, or (Sch. K- (Form 0), S less column, or ) line ) 0 otals age of

9 0 CF-0 SHI COO FO ame of partnership artnership's FI COL Y OF IY OF (From artner information Sch.) esidency 0 Form CF-0, Schedules and SCHDL SCIO GI (O LOSS) (Schedule, line, by partner) COL COL COL COL COL COL SCIO GI (LOSS) OD O FDL SCHDL K- FO (Sch. K- (Form 0), line ) XCLDIL SCIO GI (LOSS) OF IDIVIDL SID S XCLDIL SCIO GI (LOSS) OF IDIVIDL OSID S O S S XCLDIL SCIO GI (LOSS) OF COOIO S XCLDIL SCIO GI (LOSS) OF S O OD I COLS, or SCIO GI (LOSS) XL SID O COOIO X (Column less column, or ) ttachment COL SCIO GI (LOSS) XL OSID X (Column less column ) 0 otals SCHDL ICO (LOSS) FO L L S CIVIIS (Sch., line, by partner) COL COL COL COL COL COL COL Y OF IY OF (From artner Information Schedule) esidency ICO (LOSS) FO L L S (From Form 0, Schedule K, line ) XCLDIL ICO (LOSS) FO L L S OF IDIVIDL SID S XCLDIL ICO (LOSS) FO L L S OF IDIVIDL OSID S O S S XCLDIL ICO (LOSS) FO L L S OF COOIO S XCLDIL ICO (LOSS) FO L L S OF S O OD I COLS, or ttachment COL ICO (LOSS) ICO (LOSS) FO L L FO L L S XL S XL SID O OSID COOIO X X (Column less (Column less column column ), or ) 0 otals age of

10 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedules & 0 otals COL Y OF IY OF (From artner Information Schedule) esidency SCHDL ICO (LOSS) FO OH L CIVIIS (Schedule, line, by partner) ttachment COL COL COL COL COL COL COL ICO(LOSS) XCLDIL ICO XCLDIL XCLDIL XCLDIL ICO (LOSS) ICO (LOSS) FO OH (LOSS) FO OH ICO (LOSS) ICO (LOSS) ICO (LOSS) FO OH FO OH L CIVIIS L CIVIIS FO OH FO OH FO OH L CIVIIS L CIVIIS (From Form 0, OF IDIVIDL L CIVIIS L CIVIIS L CIVIIS XL XL Schedule K, line ) SID OF IDIVIDL OF COOIO OF S O SID O OSID X S OSID S OD I COOIO X (Column less S O S COLS, or (Column less column ) S column, or ) 0 otals SCHDL OYLY ICO (Schedule, line, by partner) ttachment COL COL COL COL COL COL COL COL Y OF IY OYLY ICO XCLDIL XCLDIL XCLDIL XCLDIL OYLY ICO OYLY ICO OF (From Form 0, OYLY ICO OYLY ICO OYLY ICO OYLY ICO XL XL (From artner Schedule K, line ) OF IDIVIDL OF IDIVIDL OF COOIO OF S O SID O OSID X SID OSID S OD I COOIO X (Column less S S O S COLS, or (Column less column ) S column, or ) esidency age 0 of

11 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedules & 0 0 otals COL Y OF IY OF (From artner esidency SCHDL OH ICO (Schedule, line, by partner) COL COL COL COL COL COL OH ICO (Schedule K, ) XCLDIL OH ICO OF IDIVIDL SID S XCLDIL OH ICO OF IDIVIDL OSID S O S S XCLDIL OH ICO OF COOIO S XCLDIL OH ICO OF LL OH S OH ICO XL SID O COOIO X (Column less column, or ) ttachment COL OH ICO XL OSID X (Column less column ) 0 otals SCHDL 0 ODIY ICO FO OH SHIS (Schedule, line 0, by partner) COL COL COL COL COL COL COL Y OF IY OF (From artner Information Schedule) esidency ODIY ICO FO OH SHIS (From Form 0, line ) XCLDIL ODIY ICO FO OH SHIS OF IDIVIDL SID S XCLDIL ODIY ICO FO OH SHIS OF IDIVIDL OSID S O S S XCLDIL ODIY ICO FO OH SHIS OF COOIO S XCLDIL ODIY ICO FO OH SHIS FO S O OD I COLS, or ODIY ICO FO SHIS XL SID O COOIO X (Column less column, or ) ttachment COL ODIY ICO FO SHIS XL OSID X (Column less column ) age of

12 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedule 0 otals SCHDL SCHDL SY Y Y SCHDL LI (Schedule, line, by partner) COL COL COL COL COL COL COL COL COL COL 0 LI IS ICO (artner's city portion; from Schedule, column or ) LI DIVIDD ICO (artner's city portion; from Schedule, column or ) LI SHO CIL GI (LOSS) (artner's city portion; from Schedule, column or ) LI LOG CIL GI (LOSS) (artner's city portion; from Schedule, column or ) LI SCIO GI (LOSS) (artner's city portion; from Schedule, column or ) LI ICO (LOSS) FO L L S CIVIIS (artner's city portion; from Sch., col. or ) LI ICO (LOSS) FO OH L CIVIIS (artner's city portion; from Sch., col. or ) LI OYLY ICO (artner's city portion; from Schedule, column or ) LI OH ICO (artner's city portion; from Schedule, column or ) LI 0 ODIY ICO FO OH SHIS (artner's city portion; from Schedule 0, column or ) ttachment 0 COL OL 'S OIO OF CIY OIOD ICO (dd columns through 0; enter here and on Sch. C, col. or ) age of

13 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedules C & D SCHDL C ICO DISIIO O S COL COL COL COL COL COL DJSD ODIY SISS ICO (otal equals Schedule, line ) LLOCIO CG (esident partners enter 00; partnership partners see instructions; other partners enter percentage from Sch. D, line ) 0 otals LLOCD ODIY SISS ICO (Column multiplied by percentage in column ) LLOCD O OIOD GD YS O S (From Schedule F, column ) SID, COOIO D SHI 'S OIO OF SCHDL ICO (From Schedule, column ) OSID, S D S 'S OIO OF SCHDL ICO (From Schedule, column ) ttachment COL OL ICO (dd columns,,, and ; If partnership elects to pay tax, enter on Schedule, column ). a. verage net book value of real and tangible personal property SCHDL D SISS LLOCIO CG ttachment COL COL COL LOCD VYWH LOCD I CIY CG b. Gross annual rent paid for real property only, multiplied by c. otals (dd lines a and b). otal wages, salaries, commissions and other compensation of all employees. Gross receipts from sales made or services rendered. otal percentages (dd the percentages computed in column, lines c, and ). usiness allocation percentage (Divide line by the number of factors) nter here and on Schedule C, column (See note below) ote. In determining the business allocation percentage (Line ), a factor shall be excluded from the computation only when such factor does not exist anywhere insofar as the taxpayer's business operation is concerned. In such cases, the sum of the remaining percentages shall be divided by the number of factors actually used. (Column divided by column ) In the case of a taxpayer authorized by the Income ax dministrator to use one of the special formulas, attach an explanation and use the lines provided below: a. umerator c. ercentage (a divided by b) (nter here and on Schedule C, Col. ) b. Denominator d. Date of dministrator's approval letter (mm/dd/yyyy) age of

14 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedules & F SCHDL L L S If the business activity of the partnership includes rental of real estate, indicate below the complete address and the gain or loss of each property. OY # OY DDSS..... OLS (CH COY OF FDL FO ) ttachment GI O LOSS SCHDL F LLOCD O OIOD GD YS O S his schedule is used by partnerships making guaranteed payments to partners where one or more partners received a nontaxable or partially taxable guaranteed payment. Different types of guaranteed payments are taxed differently under the ichigan niform City Income ax Ordinance. 0 otals YS OF GD YS QLIFID I FI CIVD Y SID IDIVIDL QLIFID I FI CIVD Y OSID IDIVIDL IS FO S OF CIL Y SID IDIVIDL IS FO S OF CIL Y OSID IDIVIDL COSIO FO SOL SVICS CIVD Y SID IDIVIDL COSIO FO SOL SVICS CIVD Y OSID IDIVIDL XILIY OF Y OF GD Y O XL O XL 00 XL O XL 00 XL WG OIOD ttachment COL COL COL COL GD LIS Y OF GD Y CG XL CIY YS as a qualified retirement benefit (Q) (nter percentage taxable for partner in column c based XL O S as a qualified retirement benefit (Q) upon type of guaranteed payment received; if reason is GD as interest for use of capital (I) nonresident compensation enter days or hours worked YS as interest for use of capital (I) in columns and and compute percentage taxable) (otal equals amount as compensation for personal services (CO) COL COL COL C (Column multiplied reported on federal as compensation for personal services (CO) WOK DYS WOK DYS CG by column C) Form 0, line 0) O HOS O HOS XL ( = resident and = nonresident) I CIY VYWH (Default is 00) age of

15 ame of partnership 0 CF-0 SHI COO FO artnership's FI 0 Form CF-0, Schedule G SCHDL G CDI FO X ID O OH CIY O HLF OF SID S ttachment If tax is paid to more than one other city on behalf of a resident partner, use a separate line for each city. otal the amounts in column for the partner and enter the total credit for the partner on the last line for the partner in column. COL COL COL OF OH CIY ICO XL Y OF OH CIY D XIOS LSO XL Y CLID Y {CIY } (ax Due Schedule, column ) xample Lansing xample Detroit xample Saginaw 0,000,000,000 COL COL COL COL X CIY'S X ID O OH CIY CDI FO OL CDI OSID (Subtract the result of X ID O FO X ID O X column multiplied by other OH CIY OH CIY O (Subtract the result of city's exemption value from (Smaller of column HLF O column multiplied by column and multiply the or column ) city's exemption value difference by other city's (Column total for from column and nonresident tax rate) partner; place on last multiply the difference by line for partner) the partner's resident city's nonresident tax rate) otal credit for tax paid to another city (dd amounts in column ; enter here and on page, line e) rinted //0 age of

16 Schedule K- (Form CF-0) Final K- Income ax Department mended K- For calendar year 0, or tax year beginning ending, 0 artner's Share of Income, xclusions, Deductions, Credits and ax aid art I Information about the artnership 0 CF-0 SHI COO FO, 0 Ordinary inc. from other partnerships (Included col, ln, not in col C, ln ) artnership's employer identification number et rental real estate income (loss) L i n o e a art III artner's Share of Current Year Income xclusions/djustments and City Income Column Column Column C artnership eturn Data Ordinary business income (loss) xclusions and djustments axable Income artnership's name, address, city, state and ZI code Other rental income (loss) Guaranteed payments Interest income C D artnership's usiness llocation ercentage (enter percentage from Form CF-0, Schedule D, line ) art II Information about the artner ark box if this is a partnership partner and enter partnership identifying number Dividend income oyalties et short-term capital gain (loss) artner's identifying number et long-term capital gain (loss) F artner's name, address, city, state and ZI code 0 et gain (loss) Other income G H I What type of entity is this partner? (see instructions) I Is the partner an individual resident, nonresident or part-year resident of {City ame}? (see instructions) I J General partner or LLC member manager Domestic partner Limited partner or other LLC member Foreign partner If this partner Is a retirement plan (I/S/Keogh/etc.), check here artner's share of profit, loss, and capital (see instructions): eginning nding rofit Loss Capital Section deduction (Included in column C, line, not in column, ln ) Other Deductions 0 Other information K artner's share of liabilities at year end onrecourse $ Qualified nonrecourse financing $ L ecourse $ art IV artner's Share of Current Year City Deductions, Credits and ax aid artner's capital account analysis: eginning capital account $ D artner s deductions for items paid by the partnership Capital contributed during year $ Current year increase(decrease) $ Withdrawals and distributions $( ) nding capital account $ ax basis G Section 0(b) book Other basis (explain) Did the partner contribute any property with a built-in gain or loss? Yes o If "Yes," attach statement (see instructions) artner number (as reoprted on Form CF-0, Schedule, artner Information Schedule) C Credit for tax paid by partnership to another city (eport only the tax paid on behalf of a resident partner) City income tax paid by the partnership (If partnership elects to pay tax for partners) age of