Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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If you are a direct member of a flow-through entity that elected to pay the Michigan FTE tax, you must complete the Michigan Schedule FTE (Form 6072) then carry the figures to the Michigan Individual Income Tax Return (Form MI-1040).
If you are an indirect member of a flow-through entity that elected to pay the Michigan FTE tax, you must complete the Michigan Schedule of Tiered Entities (Form 6074) (insert link to form) and the Michigan Schedule FTE (Form 6072) then carry the figures to the Michigan Individual Income Tax Return (Form MI-1040).
If you are a direct member of a flow-through entity that elected to pay the Michigan FTE tax and deducted that Michigan FTE tax on its federal return, you must complete the Michigan Schedule FTE (Form 6072) then carry the figures, as an addition, to the Michigan Additions and Subtractions (Schedule 1). Please refer to the instructions on Form 6072 for more details.
If you are an indirect member of a flow-through entity that elected to pay the Michigan FTE tax and deducted that Michigan FTE tax on its federal return, you must complete the Michigan Schedule of Tiered Entities (Form 6074) and the Michigan Schedule FTE (Form 6072) then carry the figures, as an addition, to the Michigan Additions and Subtractions (Schedule 1) Please refer to the instructions on Forms 6074 and 6072 for more details.
If you are a direct member of a flow-through entity that elected to pay the Michigan FTE tax and received Michigan FTE tax refunds, you must report the amount of refund included in your distributive share by completing the Michigan Schedule FTE (Form 6072) then carry the figures, as a subtraction, to the Michigan Additions and Subtractions (Schedule 1) Please refer to the instructions on Form 6072 for more details.
If you are an indirect member of a flow-through entity that elected to pay the Michigan FTE tax and received Michigan FTE tax refunds, you must report the amount of refund included in your distributive share by completing the Michigan Schedule of Tiered Entities (Form 6074) and the Michigan Schedule FTE (Form 6072) then carry the figures, as a subtraction, to the Michigan Additions and Subtractions (Schedule 1). Please refer to the instructions on Forms 6074 and 6072 for more details.
You are required to include a copy of the federal Schedule K-1 with the Schedule K-1 notes, or other supporting documentation received from the flow-through entity of which you are a direct or indirect member.
No, an electing flow-through entity that files a composite return on your behalf should claim your Michigan FTE tax credit on the Michigan Composite Individual Income Tax Return (Form 807). You may not claim the same credit again if you file a Michigan Individual Income Tax Return (Form MI-1040).
Please see the instructions for the Form 807 and Form MI-1040 for additional information.