Michigan addresses unitary flow-through entities under the income tax, and disregarded entities under the MBT

myStateTaxOffice

Enacted Michigan legislation amends provisions relating to the sales factor of the apportionment formula for a taxpayer that is unitary with a flow-through entity for purposes of the corporate income tax. Other enacted measures address the treatment of disregarded entities under the Corporate Income Tax and the Michigan Business Tax. [S.B. 807, S.B. 673, S.B. 369, S.B. 653, S.B. 678, enacted 12/27/11]



Return to Tax research and insights
State and Local Tax