In observance of Veterans Day, all State of Michigan offices, including the Department of Treasury, will be closed on Tuesday, November 11. We honor and thank all who have served. Regular business hours will resume on Wednesday, November 12.
Unitary Business Groups (UBGs)
Unitary Business Groups
For all Corporate Income Tax (CIT) purposes, all members of a Unitary Business Group (UBG) are defined as a single taxpayer, and for Research and Development (R&D) Tax Credit purposes, cannot file or claim the credit as separate entities.
Eligible CIT UBGs must base their credit calculations on the group’s combined values.