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.
3. Is a composite return required?
No, a Michigan Composite Individual Income Tax Return (Form 807) is optional. A flow-through entity (FTE) may file a composite return on behalf of its nonresident members who elect to participate** or each individual member must file a Michigan Individual Income Tax Return (Form MI-1040), Michigan Nonresident and Part-Year Resident Schedule (Schedule NR), Schedule 1 and all other applicable schedules for a complete Michigan filing.
** Limitations may apply on an intermediate FTE’s ability to participate in another FTE’s composite return if the intermediate FTE elected to pay Michigan flow-through entity tax. See Flow-Through Entity (FTE) Tax Credit FAQs.