2012 Flow-Through Withholding (FTW)

2012 Annual Flow-Through Withholding Reconciliation Return

Form Number Form Name
5014 Flow-Through Withholding Booklet
4918 Annual Flow-Through Withholding Reconciliation Return
4919 Schedule of Unitary Apportionment for Flow-Through Withholding
4920 Flow-Through Withholding Opt-Out Schedule

Note about due dates

Fiscal year flow-through entities will be granted an automatic extension for their 2012 fiscal year Annual Reconciliation Return.

  • Annual Reconciliation Returns for Fiscal years ending in 2012 are due on February 28,2013
  • Annual Reconciliation returns for Calendar year filers are due on February 28, 2013.

An extension of time to file does not extend payment due dates.
If the flow-through entity owes a Flow-Through Withholding payment in addition to those submitted with their quarterly returns, they must remit the payment to the Department no later than the last day of the second month following the end of its federal fiscal tax year. The flow-through entity should remit this payment to the Department with a letter indicating their federal tax year and stating that this is an extension payment for the 2012 Annual Reconciliation Return. Quarterly returns and payments are still due on a quarterly basis.

Other Forms & Instructions

Form 4917 , 2013 Flow-Through Withholding Quarterly Return
Form 4917, Instructions – 2013 Flow-Through Withholding Quarterly Return
Form 4917 , 2012 Flow-Through Withholding Quarterly Return
Form 4917, Instructions – 2012 Flow-Through Withholding Quarterly Return
4912 , Certification of Exemption for Flow-Through Withholding Payments
How to Pay your Taxes with Electronic Funds Transfer (EFT) Payments