Can a nonresident trust participate on a composite return?

Yes, a nonresident trust can be a participating member on a Composite Individual Income Tax Return (807) for the trust only.  Beneficiaries of a nonresident trust are not considered “members” of the trust for composite return purposes and may not be included in a composite filing.

Note: Payments made on behalf of a nonresident trust may not be claimed by the beneficiaries of a nonresident trust. Beneficiaries of a nonresident trust should remit their own applicable quarterly estimated income tax payments on a Michigan Estimated Individual Income Tax Voucher, MI-1040ES.