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Corporate Tax Base 14. Is an entity that is treated as disregarded under the Internal Revenue Code for federal income tax purposes treated as disregarded for purposes of Michigan's Corporate Income Tax?

Corporate Tax Base 14. Is an entity that is treated as disregarded under the Internal Revenue Code for federal income tax purposes treated as disregarded for purposes of Michigan's Corporate Income Tax?

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. MCL 206.699. This applies to both domestic and foreign disregarded entities.