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9. What if I participated in a composite return and I have Michigan income from other sources?

Nonresidents that participated in a Michigan Composite Individual Income Tax Return (Form 807) and have other Michigan-sourced income which requires them to file a Michigan Individual Income Tax Return (Form MI-1040) return may not subtract the income reported on the composite return. Instead, taxpayers may claim a credit on their MI-1040 for their share of the tax paid on a composite return.  The credit should be entered on the MI-1040 and reported as tax withholding. Taxpayers may be required to provide supporting documentation of the amount claimed. Composite participants should be provided with this information by the entity filing the composite return.