Skip to main content
Unitary Business Groups: MQREs Within a UBG

Unitary Business Groups: MQREs Within a UBG

MQREs Within a UBG

If one Unitary Business Group (UBG) member performs qualified research services for another member, only the Michigan Qualified Research Expenses (MQREs) actually incurred by the performing member may be used to calculate the credit. Any different attribution rules applicable to the federal credit do not apply.

Example

For example, if Member A provides research services to Member B and is paid $100,000, but only incurs $55,000 in MQREs to perform the work, the UBG may only include the $55,000 in its credit calculation.