14. What documentation may be required when filing a composite return?

A flow-through entity (FTE) may be required to include only the following items, as applicable, with its Michigan Composite Individual Income Tax Return (Form 807).

  • Copy of U.S. Form 1065 (5 pages) or U.S. Form 1120S (5 pages)

  • Michigan Schedule of Apportionment (Form MI-1040H)

  • Completed Schedule A, Schedule of Participants

    • Tiered Structure Schedule

  • Completed Schedule B, Schedule of Nonparticipants

  • Completed Schedule C, Schedule of Michigan Residents

  • Statement signed by an authorized officer or general partner certifying that each participant has been informed of the terms and conditions of this program of participation

  • A copy of Form 4.