What is the due date for a composite?

A Composite Individual Income Tax Return (807) is an individual income tax return with two or more nonresident participants.  The composite filing due date corresponds with the due date of the Michigan Individual Income Tax Return (MI-1040),  generally due on April 15th after the close of the calendar year.

Example for a fiscal year filer: A  flow-through entity with a fiscal year-end of March 31, 2016 will file a composite return by April 15, 2017.

An extension of the filing due date should be requested in the same manner as an MI-1040 filer with an Application for Extension of Time to File Michigan Tax Returns (4).