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 participant in a Michigan Composite Individual Income Tax Return (Form 807) must be a nonresident member of a flow-through entity (FTE). A nonresident member is an individual who is not domiciled in this state; a nonresident estate or trust; or intermediate FTE** with a nonresident ultimate owner. An ultimate owner that participates in a composite return may not have a federal excess business loss limitation.
For each participating intermediate FTE include a Tiered Structure Schedule from the source FTE to the ultimate owner, with the following:
** 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.