Michigan business tax notice requires filing by federally disregarded entities; deadline extended to October 31, 2011

The Michigan Department of Treasury on April 30 released a revised "Notice to Taxpayers" asserting that disregarded entities for federal tax purposes, including single member limited liability companies or QSubs, must 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 previously announced June 30, 2011 deadline for compliance (which itself was an extension from the original January 31, 2011 deadline) to October 31, 2011. [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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