Revised Michigan Business Tax notice again extends filing deadline for federally disregarded entities; Deadline extended to July 1, 2012

myStateTaxOffice

The Michigan Department of Treasury on November 15 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 July 1, 2012 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 December 31, 2011 for compliance (which itself was an extension from an October 31, 2011 deadline). [Third Revised Notice to Taxpayers Regarding Federally Disregarded Entities and the Michigan Business Tax, Mich. Dept. of Treas., revised 11/15/2011]



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