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  20____                                                                                                                                                                                                                                                                              Form P-1065
                                                                      CITY OF PORTLAND INCOME TAX
  FOR CALENDAR YEAR 20___                                                   Partnership Return
  OR FISCAL YEAR ENDING:                  

                   Name of Partnership                                                                       Date Business Commenced
  PLEASE
                   Number and Street                                                                         Number of Employees on December 31, 20___
  TYPE
                   City or Town, State and Zip Code                                                          Number of Partners
      OR
                                                                                                             FEDERAL ID NUMBER
  PRINT
                                                                                                                                                                                                    City                                                                                  If City
                                                                                                                                                                                                    Resident                                                               Non            Resident
   NAME AND HOME ADDRESS OF EACH PARTNER                                                  SOCIAL SECURITY NUMBER                                                                                                        Full                                               Resident       Part of Year
                                                                                                                                                                                                    Year                                                                   Full Year      Indicate Time Period
 a 

 b

 c

 d

 e

                     TAX PAYMENT BY PARTNERSHIP (If an informational return only, disregard this section)
  COL. 1                              COL. 2                          COL. 3            COL. 4                     COL. 5                                                                                                                                           COL. 6                COL. 7
Adjusted Partnership                  Allowable                       Exemptions        Taxable Income             Total Tax                                                                                                                                        Credits               Balance of
  Income                              Individual                                                            (multiply Col. 4 by 1%                                                                                                                                                        Tax
(From p2 Sch C Col 7)                 Deductions                      (See NOTE 2, below(COL. 1 LESS COL. 2)for residents, 1/2% for                                                                                                                                 (see instructions)    Payable
(See NOTES 1 and 2)                   (see instructions)              and instructions) and Col. 3)              non-residents.)                                                                                                                                                          (see instructions)
a.
b.
c.
d.
e.
Totals
           Note 1:  If this is an information return, check here      and fill in the applicable schedules on page 2 only.  The partnership may pay tax for partners only if it
                 pays for ALL partners subject to the tax.  Check here   if the partnership elects to pay tax on behalf of all partners.
           Note 2: A partner who has other income in addition to the partnership income must file an individual return and show such amounts from the Federal Form 1065 and take credit for his
                 exclusions on page two of this return.  A partner who is claiming his exemption as a member of another partnership is NOT to claim his exemption in this partnership return in column 3.
                                                                            PAYMENTS AND CREDITS
           8a.  Tax paid with tentative return...................................................................................................................................................................................................................  $
           8b.  Payments on 20___ Declaration of Estimated Portland Income Tax.......................................................................................................................................................  $
           8c.  Other credits - you must attach explanation and support..........................................................................................................................................................................  $
           9.  TOTAL - add lines 8a, 8b, and 8c...............................................................................................................................................................................................................  $

                                                                                       TAX DUE OR REFUND
           10.  If your tax (total of Col. 5) is larger than your payments (line 9) enter BALANCE DUE....................................................................................................................... $
                   - ANY BALANCE DUE MUST BE PAID IN FULL WITH THIS RETURN.
           11.  If your payments (line 9) are larger than your tax (total of Col. 5) enter OVERPAYMENT .................................................................................................................
                                                                                                                                                                                                                             $
           12. Line 11 to be (a) Credited on 20__ estimated tax $......................................................or (b) refunded $............................................................
I declare that I have examined this return (including 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 the taxpayer, the preparer's declaration is based on all information of which the preparer has any knowledge.           

SIGN HERE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
                                    Signature of Officer                                                    Title                                                                                                                                                                     Date

SIGN HERE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
                                    Signature of Preparer                                                   Address                                                                                                                                                                   Date
                                    MAIL TO: CITY OF PORTLAND, 259 KENT STREET, PORTLAND, MI 48875
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20___ Form P-1065
ALLOCABLE PARTNERSHIP INCOME - SCHEDULE A
1. ORDINARY INCOME (LOSS) from Page 1, Line 22, US Partnership Return of Income, Form 1065 ................................................................................. $
2. Add partners' salaries and interest deducted on Page 1, Federal Form 1065..............................................................................................................................
3. Add City of Portland tax, if deducted in determining income on Federal Form 1065..............................................................................................................
4. TOTAL (add Lines 1, 2, and 3)..................................................................................................................................................................................................
5. Less non-business income included in Line 1 above (from Schedule B, Column 1, Line 9 below).........................................................................................
6. TOTAL INCOME SUBJECT TO ALLOCATION - To Schedule C below............................................................................................................................. $
NON BUSINESS INCOME AND EXCLUSIONS - SCHEDULE B

Column I Column II Column III Column IV Column V
Federal Total Resident Resident Non-Resident Non-Resident
Form 1065 Non-Business Partners' Partners' Partners' Partners'
Reference Income Share of Column I Exclusion Share of Column IExclusions
7. Income from other partnerships, trusts, etc..........................page 1, line 4 $$$$$
8. Other - attach statement detailing........................................
9. Non-allocable income (line 7 plus line 8)............................To Sch A. ln. 5 $
10. Rental activities...................................................................Sch K, line 3c
11. Interest income....................................................................Sch K, line 4a
12. Dividend income.................................................................Sch K, line 4b
13. Royalty income...................................................................Sch K, line 4c
14. Net short-term capital gain (loss)........................................Sch K, line 4d
15. Net long-term capital gain (loss)........................................ Sch K, line 4e
16. Net section 1231 gain (loss)................................................Sch K, line 6
17. Other gain (loss) - attach statement....................................
18. Totals (line 7, 8 and 10 thru 17).......................................... $$$$$
Note: All partners exclude interest from governmental obligations and income, gains and losses prior to January 1, 1984. In addition, non-resident partners
exclude all dividends, interest and non-taxable income from activities outside of the City of Portland.
DISTRIBUTION TO PARTNERS - SCHEDULE C
Column 2 Column 3 Column 4 Column 5 Column 6 Column 7
Column 1 Allocation % AllocatedMemo Allocation Non-Business Non-Business Adjusted
Allocable Apply only to Non- Income Exclusion Taxable Income Taxable Income Non- Partnership
Income residents (enter 100% (COL 1 X COL 2) (Col 1 less Col 3)Residents (Sch B, Residents (Sch B, Income
(SCH A. LINE 6) For Residents) (SCH A. LINE 6) to Sch D P-1040 Col II less Col III) Col IV less Col V) Add Col 3, 5 & 6
(a) %
(b) %
(c) %
(d) %
(e) %
Totals
I II III
BUSINESS ALLOCATION FORMULA - SCHEDULE D Located Located Percentage
(To be used by non-resident partners only) Everywhere In Portland II / I
19a. Average net book value of real and tangible personal property
19b Gross rentals of real property, multiplied by 8
19c. Total - add lines 19a and 19b
20. Total wages, salaries, commissions and other compensation paid to all employees
21. Gross receipts from sales made or services rendered
22. Total Percentages - add the percentages computed in Column III on lines 19c, 20 and 21
23. Average percentage (Column III line 22 divided by three - see note below and instructions) Enter here and on page 2, Sch. C, Col. 2
Note: In determining the average percentage (line 23), if a factor does not exist, the sum of the percentages shall be divided by the number of factors actually used.
In case of a taxpayer authorized by the Administrator to use a special formula, attach the Administrator's approval letter and detail of formula used.
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