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.
13. How is a unitary relationship determined?
A unitary relationship exists when a taxpayer has control over the entities and the entities have a flow of value between their various operations. Factors that establish a flow of value include:
- Economic realities
- Functional integration
- Centralized management
- Economies of scale
- Substantial mutual interdependence
These factors are not exhaustive or exclusive and the ability to elect combined apportionment will depend on the totality of the circumstances.