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14. What documentation may be required when filing a composite return?
A flow-through entity (FTE) may be required to include only the following items, as applicable, with its Michigan Composite Individual Income Tax Return (Form 807).
- Copy of U.S. Form 1065 (5 pages) or U.S. Form 1120S (5 pages)
- Michigan Schedule of Apportionment (Form MI-1040H)
- Completed Schedule A, Schedule of Participants
- Tiered Structure Schedule
- Completed Schedule B, Schedule of Nonparticipants
- Completed Schedule C, Schedule of Michigan Residents
- Statement signed by an authorized officer or general partner certifying that each participant has been informed of the terms and conditions of this program of participation
- A copy of Form 4.