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Unitary Business Groups 5. How does a unitary business group file under the CIT when one or more of the members of the unitary business group do not have nexus with Michigan?
Unitary Business Groups 5. How does a unitary business group file under the CIT when one or more of the members of the unitary business group do not have nexus with Michigan?
A taxpayer that is a unitary business group is required to file a return with Michigan so long as any one member of the unitary business group has nexus with Michigan.
Example: Corporations X, Y, and Z form a unitary business group. Corporation X has nexus with Michigan. Therefore, the unitary business group of Corporations X, Y, and Z must file a combined return as a single taxpayer.