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.
8. Can a nonresident trust participate in a composite return?
Yes, a nonresident trust can be a participant in a Michigan Composite Individual Income Tax Return (Form 807), for the trust only. Beneficiaries of a nonresident trust are not considered "members" of the trust for composite return purposes and may not be included in a composite filing.
Note: Any payments made on behalf of a trust may not be claimed by the beneficiaries of the trust. Beneficiaries of a trust should remit their own applicable quarterly estimated income tax payments on a Michigan Estimated Individual Income Tax Voucher (MI-1040ES).