Michigan Business Tax notice requires filing by federally disregarded entities; Deadline extended to December 31, 2011


The Michigan Department of Treasury on October 3 released a revised "Notice to Taxpayers" providing that disregarded entities for federal tax purposes, including single member limited liability companies or QSubs, now have until December 31, 2011 to file a separate return (or file as a member of a unitary business group, if applicable) for Michigan Business Tax (MBT) purposes. The revised Notice extends the due date from October 31, 2011 for compliance (which itself was an extension from a June 30, 2011 deadline). [Second Revised Notice to Taxpayers Regarding Federally Disregarded Entities and the Michigan Business Tax, Mich. Dept. of Treas., revised 4/30/2011]

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