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.
5. May an intermediate flow-through entity file a composite return?
Yes, an intermediate flow-through entity (FTE) that generated its own income or loss and has two or more participating nonresident members may file its own composite return, even if the intermediate FTE participated in another composite return**.
If an intermediate FTE participated in another FTE’s composite return, it should not include any income or tax paid on its behalf with the other FTE’s composite return.
** 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.