3. Is a composite return required?

No, a Michigan Composite Individual Income Tax Return (Form 807) is optional.  A flow-through entity may file a composite return on behalf of its nonresident members who elect to participate or each individual member must file a Michigan Individual Income Tax Return (Form MI-1040), Michigan Nonresident and Part-Year Resident Schedule (Schedule NR)Schedule 1 and all other applicable schedules for a complete Michigan filing.