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Michigan Department of Treasury
2007
(Rev. 10-07)
C-8044
2007 MICHIGAN Single Business Tax Simplified Return
Issued under authority of P.A. 228 of 1975.
This form may be used instead of the standard Form C-8000, Single Business Tax Annual Return, if all of the following conditions apply:
•
You are a calendar year filer.
•
No partner has distributive income, after loss adjustment, of more than
Gross receipts do not exceed $9,000,000.
$95,000. Attach Form C-8000KP.
•
Adjusted business income, after loss adjustment, does not exceed
•
Filer is not a member of a controlled group or entity under common control.
•
$475,000 ($95,000 for individuals).
•
Filer is not filing a consolidated return.
•
No shareholder or officer has allocated income, after loss
•
Filer is not apportioning business activity.
adjustment, of more than $95,000. Attach Form C-8000KC.
This return is for calendar year 2007.
1.
5. Federal Employer ID Number (FEIN) or TR Number
month
year
month
year
Beginning Date
Ending Date
2007
2007
2. Name (Type or Print)
6. If discontinued, enter effective date
DBA
7.
Organization Type (check one)
Street Address
Fiduciary
a.
Individual
b.
S Corp./LLC S Corp.
City, State, ZIP Code
c.
Professional Corp.
d.
Partnership/
e.
Other Corp.
f.
LLC-Partnership
4.
3. Business start date
Principal Business Activity
g.
Limited Liability
Company-Corporation
.00
8.
Gross receipts
8.
.00
9.
Business income
9.
.00
10.
Carryover or carryback of net operating loss or capital loss (cannot be a negative number)
10.
.00
11.
Compensation and director fees of active shareholders or officers from C-8000KC, lines 6 & 7
11.
.00
12.
Adjusted Business Income. Add lines 9 - 11. If negative, enter zero on line 13
12.
.00
13.
Tax Before All Other Credits. Multiply line 12 by 2.0% (.02)
13.
.00
14.
Unincorporated/S Corp. Credit. Multiply line 13 by percent from table in the instructions
14.
.00
15.
Tax After Nonrefundable Credits. Subtract line 14 from line 13
15.
.00
16.
Overpayment credited from prior year
16.
.00
17.
Estimated tax payments
17.
.00
18.
Tax paid with request for extension
18.
.00
19.
Refundable credits from C-8000MC, line 18
19.
.00
20.
Total. Add lines 16 - 19
20.
.00
21.
Tax Due. Subtract line 20 from line 15. If less than zero, leave blank
21.
.00
22.
Underpaid estimate penalty and interest from C-8020, line 28 or 40 whichever applies
22.
.00
23.
Annual return penalty at
% =
and interest =
23.
24.
Payment Due. If line 21 is blank, go to line 25. Otherwise, add lines 21 - 23 and enter
.00
PAY
it here.
24.
25.
OVERPAYMENT. Subtract line 15 and any penalty and interest due on lines 22 and
.00
23 from line 20. If less than zero, leave blank. See Instructions.
25.
.00
REFUND
26.
Enter the amount of overpayment on line 25 to be refunded
26.
.00
27.
Enter the amount of overpayment on line 25 to be credited forward to MBT
27.
TAXPAYER'S DECLARATION
PREPARER'S DECLARATION
I declare under penalty of perjury that this return is based on all information of
I declare under penalty of perjury that this return is true and correct to the best of
which I have any knowledge.
my knowledge.
Preparer's Signature
By checking this box, I authorize Treasury to discuss my return with my preparer.
Taxpayer Signature
Print or Type Preparer's Name
Date
Print or Type Taxpayer Name
Date
Business Address, Phone and Identification Number
Title
Make check payable to "State of Michigan"
WITH PAYMENT - Pay amount on line 24 and
WITHOUT PAYMENT - Mail return to:
and print the FEIN or TR Number and "SBT"
mail check and return to:
on the front of check. Do not staple check to
Michigan Department of Treasury
Michigan Department of Treasury
return.
Department 77375
P.O. Box 30059
Due Date: April 30 or by the last day of the 4th
P.O. Box 77000
Lansing, MI 48909
month after the close of the tax year in 2007.
Detroit, MI 48277-0375