Michigan - Affiliated groups may elect to file combined returns

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Signed on December 26, 2013, S.B. 367 allows affiliated groups to make an election to be treated, and to file, as a single unitary business group under the Corporate Income Tax (CIT) for tax years beginning after December 31, 2012. This election allows otherwise non unitary affiliated group members the ability to file a unitary, combined return. Caution should be exercised prior to making the election, as it is irrevocable and binding for ten years.


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