8. Can a nonresident trust participate in a composite return?

Yes, a nonresident trust can be a participant in a Michigan Composite Individual Income Tax Return (Form 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: Any payments made on behalf of a trust may not be claimed by the beneficiaries of the trust. Beneficiaries of a trust should remit their own applicable quarterly estimated income tax payments on a Michigan Estimated Individual Income Tax Voucher (MI-1040ES).