6. Who may participate in a composite return?

A participant in a Michigan Composite Individual Income Tax Return (Form 807) must be a nonresident member.  A nonresident member is an individual who is not domiciled in this state; a nonresident estate or trust; or intermediate flow-through entity (FTE) with a nonresident ultimate owner.

For each participating intermediate FTE include a Tiered Structure Schedule from the source FTE to the ultimate owner, with the following:

  • Details for each tier of the tiered structure:
    • FTE name, FEIN and ownership percentage for each tier
  • Details for each participating ultimate owner:
    • Name, address, account number, distributive share of Michigan income, tax and ownership percentage