The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
6. Who may participate in a composite return?
A participant in a Michigan Composite Individual Income Tax Return (Form 807) must be a nonresident member. A nonresident member is an individual who is not domiciled in this state; a nonresident estate or trust; or intermediate flow-through entity (FTE) with a nonresident ultimate owner.
For each participating intermediate FTE include a Tiered Structure Schedule from the source FTE to the ultimate owner, with the following:
- Details for each tier of the tiered structure:
- FTE name, FEIN and ownership percentage for each tier
- Details for each participating ultimate owner:
- Name, address, account number, distributive share of Michigan income, tax and ownership percentage