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


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]

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