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Flow-Through Entity Tax

Tax Year 2025 Update for Flow-Through Entities

As a flow-through entity, you must provide specific information about FTE tax credits to your members. As detailed on the new Forms 6072 and 6074, your members (not you the entity) must report this information along with their MI-1040 or MI-1041 returns, or their credits will be denied.

You may provide the information to your members in any format you prefer, such as U.S. Schedule K-1 notes.

Michigan Individual Income Tax Form 6072

Michigan Individual Income Tax Form 6074