Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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A Michigan Composite Individual Income Tax Return (Form 807) is a collective individual income tax filing for two or more of its nonresident members filed by the flow-through entity (FTE). This form is used to report and pay individual income tax under Part 1 of Public Act 281 of 1967, as amended. An intermediate FTE may elect to participate on behalf of its nonresident members, if its ultimate owner(s) can be identified**. Participation in a composite return will eliminate the need for an individual ultimate owner to file a Michigan Individual Income Tax Return (Form MI-1040), when the ultimate owner has no other Michigan-sourced income.
A C corporation or an entity that files federally as a C corporation is not eligible to participate in a composite return.
This return is not an entity-level filing for tax imposed on the FTE.
** Limitations may apply on an intermediate flow-through entity' ability to participate in another flow through entity's composite return if the intermediate flow-through entity elected to pay Michigan Flow-Through Entity tax. See Flow-Through Entity (FTE) Tax Credit FAQs.