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Unitary Business Groups (UBGs)

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.

Calculate Credit

Claim Credit

Special Situations

MQREs Within a UBG

Disregarded Entities