What if I participated on a composite return and I have Michigan income from other sources?
Taxpayers who participated on a Composite Individual Income Tax Return (807) and have other Michigan income which requires them to file a Michigan Individual Income Tax Return (MI-1040) return may not subtract the income reported on the composite return. Instead, taxpayers may claim a credit on the MI-1040 for their share of the tax paid on a composite return. The credit should be entered on the MI-1040 and reported as tax withholding. Taxpayers may be required to provide supporting documentation of the credit claimed. Composite participants should be provided with this information by the entity filing the composite return.