Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Unitary Business Groups: Disregarded Entities
Unitary Business Groups: Disregarded Entities
Situational Explantion
A disregarded entity owned by a Unitary Business Group (UBG) member cannot claim the Research and Development (R&D) Tax Credit on its own. However, its Michigan Qualified Research Expenses (MQREs) may still count toward the group’s credit if the UBG meets the eligibility requirements.
Employees of a disregarded entity cannot be counted when determining the employer size of the UBG. The disregarded entity is treated as a separate employer for this purpose.