Composite
Frequently Asked Questions
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What terms/definitions are important for understanding the Composite Individual Income Tax Return?
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What is a composite return?
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Is a composite return required?
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Who may file a composite return?
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May a flow-through entity file a composite return if it has elected to pay the Michigan flow-through entity (FTE) tax?
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May an intermediate flow-through entity file a composite return?
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Who may participate in a composite return?
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Do all nonresident members have to participate in a composite return?
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Can a nonresident trust participate in a composite return?
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What if I participated in a composite return and I have Michigan income from other sources?
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What income is reported on the composite return?
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Can a net operating loss (NOL) deduction be claimed on a composite return?
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What is the due date for a composite return?
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Which tax year composite form should be used by a fiscal tax year flow-through entity?
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What documentation may be required when filing a composite return?
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What information must a flow-through entity report to participants in a composite return?
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What information must a flow-through entity report to nonparticipants of a composite return?
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Are estimated tax payments required for flow-through entities filing composite returns?
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Are estimated tax payments required for nonparticipating individuals?
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What withholding is reported on the composite return for tax years 2012-2016?