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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Friday, December 16 2011

A Before Tax Season Opportunity to get Up To Date on Michigan Tax Issues

The 2012 tax season will be transitional involving the filing of final and part year final Michigan Business Tax (MBT) returns along with the first Corporate Income Tax (CIT) estimated tax returns.  Changes to the Michigan Individual Income Tax will be effective January 1, 2012.  However, the changes will immediately affect 2012 withholding and estimated tax payments.


Get answers to all your state tax issues in this critical update, available in 4 locations statewide!

Michigan State and Local Tax Update with Ed Kisscorni and Ron Kaley

When & Where:  Ctrl+Click to follow link to seminar details in the city of your choice.

Wednesday, January 18, 2012 - Traverse City

Friday, January 20, 2012 -Novi

Tuesday, January 24, 2012 - Grand Rapids

Thursday, January 26, 2012 - Troy

Register or sign up for the seminar of your choice at the MACPA website or by contacting the MACPA CPE Department toll-free at 1.855.594.4273.

Seminar Outline


Michigan Single Business Tax

         Senate Bill 368

o   Entities organized for estate and gift planning

o   Investment entities and personal investment activities

o   Sales of personal assets

o   Casual sales


Michigan Business Tax

         MBT Amendments

o   Certificated credits

o   Technical amendments

         MBT Disregarded Entities

         MBT Filing issues

         MBT Audit Issues


Michigan Individual Income Tax

         Changes to credits

         Changes to withholding

o   Pension and annuity payments

o   Flow through entities


  Out of Michigan

  Publically traded partnerships

         Administrative provisions

         Michigan Supreme Court rulings


Change in Michigan Residency

         Taxation of retirement income



Corporate Income Tax

         Clean up bills passed in 2011

         Nexus issues - flow through entities


o   Flow through entities

o   Sourcing rules



Corporate Income Tax Planning

         S Corporation election

         Income shifting

         Small Business Credit

o   Disqualifiers


Michigan Sales and Use Tax

         Ten year use tax audit

         Michigan vendor liability

         Prewritten computer software

         Cloud computing (Software as Service)

         Audit procedures

         Transfer of title issues


Michigan Property Tax

         Personal Property Tax repeal

         Valuation issues in a declining economy


Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  0 Comments  |  Email

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