Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
Unitary Business Groups 1. Is a foreign entity disregarded for federal income tax purposes includable in a unitary business group?
Yes. A person that is a disregarded entity for federal income tax purposes under the IRC is classified as a disregarded entity for purposes of the CIT. In other words, it is treated as a branch or division of its owner and will be included in a UBG as part of its owner if the owner is a member of a UBG.