School Review and Fiscal Accountability
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
Technical Advice Letter
Search is currently unavailable. Please try again later.
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.
The Implementation of the Michigan Flow-Through Entity Tax
The flow-through entity tax is levied on the Michigan portion of the positive business income tax base of an electing flow-through entity, which generally correlates to the business income attributed to members that will be taxed in Michigan. Based upon the calculation and payment of the flow-through entity tax, there are certain credits and adjustments that must be communicated to, and thereafter reported on the respective Michigan income tax returns of, an electing flow-through entity’s members. Together, these components are designed to generally collect the same amount of income tax under the flow-through entity tax as would otherwise have been collected from members of the flow-through entity.