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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?
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.