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13. Which tax year composite form should be used by a fiscal tax year flow-through entity?

The Michigan Composite Individual Income Tax Return (Form 807) is a calendar year individual income tax filing for two or more nonresident members. A fiscal year flow-through entity (FTE) will file a composite return for the calendar year in which the fiscal year ends.  This will be a different year form than the FTE's federal return. 

Example: A fiscal year FTE with a year-end of September 30, 2021 will file a 2021 composite return even though the FTE's federal filing will be a 2020 return.