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Michigan Free Printable 4580, Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members for 2022 Michigan Unitary Business Group Combined Filing Schedule

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Unitary Business Group Combined Filing Schedule
4580, Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

Attachment 15 Michigan Department of Treasury 4580 (Rev. 04-21), Page 1 of 6 2021 MICHIGAN Business Tax Unitary Business Group Combined Filing Schedule for Standard Members Issued under authority of Public Act 36 of 2007. IMPORTANT: Read the instructions before completing this form. Designated Member Name )HGHUDO(PSOR\HU,GHQWL¿FDWLRQ1XPEHU )(,1 RU751XPEHU PART 1A: UNITARY BUSINESS GROUP (UBG) MEMBERS List the UBG members whose activity is included on the combined return supported by this form, beginning with the Designated Member (DM). Include all UBG members (with or without nexus), except those excluded in Part 3. If more than one page is needed, repeat the DM’s QDPHDQG)(,1RU751XPEHULQWKH¿HOGDWWKHWRSRIWKHSDJHEXWQRWRQOLQH 1. + A B Member Name FEIN or TR Number 0000 2021 59 01 27 3 Continue on Page 2. 2021 Form 4580, Page 2 of 6 Designated Member FEIN or TR Number PART 1B: MEMBER IDENTIFICATION Complete a separate copy of Part 1B for each member listed in Part 1A. 2. Member Name 5. Organization Type 3. Member FEIN or TR Number Individual C Corporation / LLC C Corporation 4. Member Street Address Fiduciary S Corporation / LLC S Corporation City State ZIP/Postal Code Beginning Partnership / LLC Partnership Ending 6. Federal Tax Period Included in Return (MM-DD-YYYY) ........................................ 10. Check if Nexus with Michigan 7. If part-year member, enter membership dates (MM-DD-YYYY) ......... 11. Check if Registered for MBT 12. Check if New Member 8. NAICS Code ,IGLVFRQWLQXHGHႇHFWLYHGDWH 1DWXUHRIEXVLQHVVDFWLYLWLHVRURSHUDWLRQVUHVXOWLQJLQDÀRZRIYDOXHEHWZHHQPHPEHUVRULQWHJUDWLRQGHSHQGHQFHRUFRQWULEXWLRQWRRWKHUPHPEHUV PART 2A: MEMBER DATA FOR COMBINED RETURN OF STANDARD TAXPAYERS Enter data for the member listed in Part 1B. Enter whole dollars only. 14. 15. 00 00 17. Gross receipts ................................................................................................................................................... 17. 18. Inventory acquired during the tax year .............................................................................................................. 19. Depreciable assets acquired during the tax year .............................................................................................. 20. Materials and supplies not included in inventory or depreciable property ......................................................... 21. 6WDႈQJFRPSDQ\&RPSHQVDWLRQRISHUVRQQHOVXSSOLHGWRFXVWRPHUV ............................................................. ,IWKH8%*LVFODLPLQJWKH6PDOO%XVLQHVV$OWHUQDWLYH&UHGLWVNLSWROLQH 22. Deduction for contractors in SIC Codes 15, 16 and 17 (see instructions) ......................................................... 18. 19. 20. 21. 00 00 00 00 00 22. 00 23. 00 f. /LPLWHGGLYLGHQGVRURWKHUGLVWULEXWLRQVPDGHWR4$+3RZQHUV ...... 24f. g. 4$+3'HGXFWLRQ6XEWUDFWOLQHIIURPOLQHH ....................................................................................... 24g. 00 14. Michigan sales. (If no Michigan sales enter zero) ............................................................................................. 15. Total sales.......................................................................................................................................................... 16. Pro forma apportionment percentage. Divide line 14 by line 15 ............ 16. % 0HPEHU0RGL¿HG*URVV5HFHLSWV SIC Code: 23. )LOPUHQWDORUUR\DOW\SD\PHQWVSDLGE\DWKHDWHURZQHUWRD¿OPGLVWULEXWRUDQGRU¿OPSURGXFHU ................... 24. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ3URMHFW 4$+3 GHGXFWLRQ a. Gross receipts attributable to residential rentals in Michigan ........... 24a. 00 b. Number of residential rent restricted units in Michigan owned E\WKH4$+3...................................................................................... c. 7RWDOQXPEHURIUHVLGHQWLDOUHQWDOXQLWVLQ0,RZQHGE\WKH4$+3 ....... d. Divide line 24b by line 24c and enter as a percentage ..................... e. Multiply line 24a by line 24d ............................................................ 24b. 24c. 24d. 24e. % 00 00 25. Payments made by member licensed under Article 25 or Article 26 of the Occupational Code to independent contractors licensed under Article 25 or Article 26 ........................................................................ 26. Miscellaneous subtractions (see instructions) ................................................................................................... 27. 0RGL¿HGJURVVUHFHLSWV6XEWUDFWOLQHVWKURXJKDQGJWKURXJKIURPOLQH .................................. + 25. 26. 27. 00 00 00 28. Enrichment prohibition for dealer of personal watercraft or new motor vehicles. Enter amount collected during tax year. If zero, enter zero and skip line 29. If greater than zero, enter number here, then see instructions for how to complete line 29 ............................................................................................................ 28. 29. Excess enrichment prohibition tax collected (see instructions) ......................................................................... 29. 00 00 0000 2021 59 02 27 1 Continue on Page 3. 2021 Form 4580, Page 3 of 6 Designated Member FEIN or TR Number Member FEIN or TR Number PART 2A: MEMBER DATA FOR COMBINED RETURN OF STANDARD TAXPAYERS (Cont.) — Member Business Income 30. Business income. If negative, enter as negative. (If business activity protected under PL 86-272, complete and attach Form 4581 or Form 4586, as applicable; see instructions.)............................................................. 31. Interest income and dividends derived from obligations or securities of states other than Michigan ................ 32. Taxes on or measured by net income................................................................................................................ 30. 31. 32. 33. Tax imposed under MBT.................................................................................................................................... 34. Any carryback or carryover of a federal NOL .................................................................................................... 33. 34. 35. /RVVHVDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWD[HGXQGHUWKH0%7 .......................................................... Account No. 36. Royalty, interest, and other expenses paid to a related person not within the UBG (see instructions) ............ 37. Miscellaneous additions (see instructions) ....................................................................................................... 38. Dividends and royalties received from persons other than U.S. persons and foreign operating entities ......... 39. ,QFRPHDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWD[HGXQGHUWKH0%7 .......................................................... 35. 00 00 00 00 00 00 36. 37. 38. 39. 00 00 00 00 Account No. 40. Interest income derived from U.S. obligations .................................................................................................. 41. Net earnings from self-employment. If less than zero, enter zero .................................................................... 42. Miscellaneous subtractions (see instructions) .................................................................................................. 40. 41. 42. 43. Business Income Tax Base. Add lines 30 through 37 and subtract lines 38 through 42 .................................. 44. Available MBT business loss carryforward from previous period MBT return (see instructions) ....................... 43. 44. 00 00 00 00 00 45. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ'HGXFWLRQ0HPEHUVFODLPLQJWKHVHOOHU¶VGHGXFWLRQRQO\VNLSOLQHVDWKURXJKKDQGFDUU\WKHDPRXQWIURP)RUP OLQHWROLQHL0HPEHUVFODLPLQJWKH4$+3GHGXFWLRQRQO\FRPSOHWHOLQHVDWKURXJKL,IFODLPLQJERWKGHGXFWLRQVVHHLQVWUXFWLRQV a. Gross rental receipts attributable to residential units in MI ............ 45a. 00 b. Rental expenses attributable to residential rental units in Michigan ... 45b. 00 c. Taxable income attributable to residential rental units. Subtract line 45b from line 45a ........................................................ 45c. 00 d. e. f. g. 1RRIUHVLGHQWLDOUHQWUHVWULFWHGXQLWVLQ0,RZQHGE\WKH4$+3.... 45d. 7RWDOUHVLGHQWLDOUHQWDOXQLWVLQ0LFKLJDQRZQHGE\WKH4$+3 ........ 45e. Divide line 45d by line 45e and enter as a percentage.................... 45f. Multiply line 45c by line 45f.............................................................. 45g. % 00 00 h. /LPLWHGGLYLGHQGVRWKHUGLVWULEXWLRQVPDGHWRSURMHFWRZQHUV ........ 45h. i. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ'HGXFWLRQ6XEWUDFWOLQHKIURPOLQHJ ................................................... 46. There is no amount to be entered on this line .................................................................................................. 47. There is no amount to be entered on this line .................................................................................................. 48. 8QXVHG0%7%DVLF(QKDQFHG+LVWRULF3UHVHUYDWLRQ&UHGLWFDUU\IRUZDUG ........................................................ 45i. 46. 47. 48. 49. 50. 51. 52. 8QXVHG0%76SHFLDO&RQVLGHUDWLRQ+LVWRULF3UHVHUYDWLRQ&UHGLWFDUU\IRUZDUG ............................................... 8QXVHG0%7/RZ*UDGH+HPDWLWH&UHGLWFDUU\IRUZDUG ................................................................................... Unused MBT MEGA Federal Contract Credit carryforward .............................................................................. Unused MBT Individual or Family Development Account Credit carryforward ................................................. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. Unused MBT Bonus Depreciation Credit carryforward..................................................................................... 8QXVHG0%7%URZQ¿HOG5HGHYHORSPHQW&UHGLWFDUU\IRUZDUG ......................................................................... Unused MBT Film Job Training Credit carryforward......................................................................................... Unused MBT Film Infrastructure Credit carryforward ....................................................................................... Unused MBT MEGA Plug-In Traction Battery Manufacturing Credit carryforward ........................................... Unused MBT Anchor Company Payroll Credit carryforward ............................................................................ 53. 54. 55. 56. 57. 58. 59. Unused MBT Anchor Company Taxable Value Credit carryforward ................................................................. 60. Unused MBT MEGA Poly-Silicon Energy Cost Credit carryforward ................................................................. 59. 60. 61. 62. 63. 64. 65. Unused MBT MEGA Plug-In Traction Battery Integration Credit carryforward ................................................. Unused MBT MEGA Advanced Battery Engineering Credit carryforward ........................................................ Unused MBT MEGA Battery Manufacturing Facility Credit carryforward ......................................................... Unused MBT MEGA Large Scale Battery Credit carryforward ......................................................................... Unused MBT MEGA Advanced Lithium Ion Battery Credit carryforward .......................................................... 61. 62. 63. 64. 65. 66. 67. 68. 69. Overpayment credited from prior MBT return ................................................................................................... Estimated tax payments ................................................................................................................................... There is no amount to be entered on this line ................................................................................................... Tax paid with request for extension .................................................................................................................. 66. 67. 68. 69. + 0000 2021 59 03 27 9 x x x x x x x x x x x x x x x x x x x x x 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Continue on Page 4. 2021 Form 4580, Page 4 of 6 Designated Member FEIN or TR Number PART 2B: SUMMARY OF BUSINESS ACTIVITY FOR COMBINED RETURN OF STANDARD TAXPAYERS NOTE: Not all lines from Part 2A are carried to Part 2B. A B C D Eliminations Combined Total After Eliminations 14. Michigan sales .......................................................... 15. Total sales ................................................................ Carry to form, line 4567, 11a 4567, 11b 17. Gross receipts .......................................................... 18. Inventory acquired during the tax year ...................... 4567, 12 4567, 13 19. Depreciable assets acquired during the tax year ...... 4567, 14 20. Materials and supplies not included in inventory or depreciable property .................................................. 4567, 15 21. 6WDႈQJFRPSDQ\&RPSHQVDWLRQRISHUVRQQHO supplied to customers................................................ 4567, 16 22. Deduction for contractors in SIC Codes 15, 16 and 17 (see instructions) ........................................... 4567, 17 23. Film rental or royalty payments paid by a theater RZQHUWRD¿OPGLVWULEXWRUDQGRU¿OPSURGXFHU ......... 24g. 4$+3'HGXFWLRQ ...................................................... 4567, 18 4567, 19g Combined Total Before Eliminations 25. Payments made by taxpayers licensed under Article 25 or Article 26 of the Occupational Code to independent contractors licensed under Article 25 or Article 26................................................................... 4567, 20 4567, 21 26. Miscellaneous subtractions (see instructions) .......... 27. 0RGL¿HGJURVVUHFHLSWV (line 17 minus lines 18 through 26) .......................... x x x x x x x 28. Enrichment prohibition for dealer of personal watercraft or new motor vehicles. Enter amount collected during tax year........................................... 29. Excess enrichment prohibition tax collected............. 30. Business income ...................................................... 31. Interest income and dividends derived from obligations or securities of states other than Michigan .................. 32. Taxes on or measured by net income....................... 33. Tax imposed under MBT........................................... 34. Any carryback or carryover of a federal NOL ........... N/A See instr. 4567, 28 x x x x x x x x x x x x x x x x x x x x x x x x x x x x 35. /RVVHVDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWD[HG under the MBT .............................................................. 36. Royalty, interest and other expenses paid to a related person........................................................... + x x x x x x x 4567, 34 4567, 35 38. Dividends and royalties received from persons other than U.S. persons and foreign operating entities ..... x x x x x x x 39. ,QFRPHDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWD[HG under the MBT .............................................................. 40. Interest income derived from U.S. obligations .......... x x x x x x x 41. Net earnings from self-employment. If less than zero, enter zero ...................................... x x x x x x x 42. Miscellaneous subtractions (see instructions) .......... 43. Business Income Tax Base ...................................... x x x x x x x 0000 2021 59 04 27 7 4567, 29 4567, 30 4567, 31 4567, 32 4567, 33 37. Miscellaneous additions (see instructions) ................. 44. Available MBT business loss carryforward from previous period MBT return(s) ................................. 45i. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ'HGXFWLRQ ..................... N/A 4567, 38 4567, 39 4567, 40 4567, 41 4567, 42 N/A 4567, 46 4567, 48i Continue on Page 5. 2021 Form 4580, Page 5 of 6 Designated Member FEIN or TR Number PART 2B: SUMMARY OF BUSINESS ACTIVITY FOR COMBINED RETURN OF STANDARD TAXPAYERS (CONT.) A 46. There is no amount to be entered on this line .......... 47. There is no amount to be entered on this line .......... B C D Combined Total Before Eliminations Eliminations Combined Total After Eliminations Carry to form, line x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 4569, 2 4569, 6 48. 8QXVHG0%7%DVLF(QKDQFHG+LVWRULF3UHVHUYDWLRQ Credit carryforward .................................................... x x x x x x x 4584, 4 49. 8QXVHG0%76SHFLDO&RQVLGHUDWLRQ+LVWRULF Preservation Credit carryforward ............................... x x x x x x x 4584, 7 50. 8QXVHG0%7/RZ*UDGH+HPDWLWH&UHGLW carryforward............................................................... x x x x x x x 4573, 20 51. Unused MBT MEGA Federal Contract Credit carryforward............................................................... x x x x x x x 4584, 30 52. Unused MBT Individual or Family Development Account Credit carryforward ...................................... x x x x x x x 4573, 45 53. Unused MBT Bonus Depreciation Credit carryforward............................................................... x x x x x x x 4573, 50 55. Unused MBT Film Job Training Credit carryforward... 56. Unused MBT Film Infrastructure Credit carryforward .. x x x x x x x x x x x x x x x x x x x x x 4584, 40 4573, 64 4573, 70 57. Unused MBT MEGA Plug-In Traction Battery Manufacturing Credit carryforward ............................. x x x x x x x 4584, 57 58. Unused MBT Anchor Company Payroll Credit carryforward............................................................... x x x x x x x 4584, 65 59. Unused MBT Anchor Company Taxable Value Credit carryforward .................................................... x x x x x x x 4584, 73 60. Unused MBT MEGA Poly-Silicon Energy Cost Credit carryforward .................................................... x x x x x x x 4584, 81a 61. Unused MBT MEGA Plug-In Traction Battery Integration Credit carryforward .................................. x x x x x x x 4584, 81b 62. Unused MBT MEGA Advanced Battery Engineering Credit carryforward .................................................... x x x x x x x 4584, 81c 63. Unused MBT MEGA Battery Manufacturing Facility Credit carryforward .................................................... x x x x x x x 4584, 81d 64. Unused MBT MEGA Large Scale Battery Credit carryforward............................................................... x x x x x x x 4584, 81e 65. Unused MBT MEGA Advanced Lithium Ion Battery Credit carryforward .................................................... 66. Overpayment credited from prior MBT return ............ 67. Estimated tax payments ............................................ 68. There is no amount to be entered on this line ........... 69. Tax paid with request for extension ........................... x x x x x 4584, 81f 4567, 60 4567, 61 XXX 54. 8QXVHG0%7%URZQ¿HOG5HGHYHORSPHQW&UHGLW carryforward............................................................... x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 4567, 63 Check all that apply to the Unitary Business Group. *URXSLGHQWL¿HGFRQVLVWVRIDJURXSRI86SHUVRQVRQHRIZKLFKRZQVRUFRQWUROVGLUHFWO\RULQGLUHFWO\PRUHWKDQRIWKHRZQHUVKLS 70. interests with voting or comparable rights of the others. + 71. Some or all members are included on a consolidated federal income tax return. If checked, attach a copy of federal Form 851. 72. (DFKPHPEHURIWKHJURXSKDVEXVLQHVVDFWLYLWLHVRURSHUDWLRQVUHVXOWLQJLQDÀRZRIYDOXHEHWZHHQWKHPHPEHUVRUKDVEXVLQHVVDFWLYLWLHV or operations that are integrated with, dependent upon, or contribute to each other. 73. $OOPHPEHUVRIWKH8QLWDU\%XVLQHVV*URXSDUHLQFOXGHGLQWKLVXQLWDU\¿OLQJ 0000 2021 59 05 27 5 Continue on Page 6. 2021 Form 4580, Page 6 of 6 Designated Member FEIN or TR Number PART 3: AFFILIATES EXCLUDED FROM THE COMBINED RETURN OF STANDARD TAXPAYERS /LVWHYHU\SHUVRQ ZLWKRUZLWKRXWQH[XV IRUZKLFKWKH³JUHDWHUWKDQ´RZQHUVKLSWHVWRID0LFKLJDQ8QLWDU\%XVLQHVV*URXSLVVDWLV¿HGZKLFKLVQRW included on the combined return of standard taxpayers that is supported by this form. Using the codes below, identify in column D why each person is not included in the combined return. If any persons listed here are part of a federal consolidated group, attach a copy of federal Form 851. REASON CODES FOR EXCLUSION:  /DFNVEXVLQHVVDFWLYLWLHVUHVXOWLQJLQDÀRZRIYDOXHRULQWHJUDWLRQ dependence or contribution to group. 2. Foreign operating entity. 6. Other. ,QVXUDQFHFRPSDQ\ ,QVXUDQFHFRPSDQLHVJHQHUDOO\¿OHVHSDUDWHO\ 8. Financial institution. (Financial institutions and standard taxpayers generally are not included on the same combined return.) 4. Foreign entity. 5. Member has no MBT tax year (as a member of this UBG) ending ZLWKRUZLWKLQWKLV¿OLQJSHULRG 74. A B Number From Federal Form 851 (if applicable) Name C D E F FEIN or TR Number Reason Code for Exclusion Check (X) if Nexus with Michigan NAICS Code PART 4: PERSONS INCLUDED IN THE PRIOR COMBINED RETURN, BUT EXCLUDED FROM CURRENT RETURN List persons included as standard members in the immediately preceding combined return of this Designated Member that are not included as standard members on the return supported by this form. Persons that satisfy the criteria of Part 3 and Part 4 should be listed in each part. See column C instructions. 75. + A B Name FEIN or TR Number 0000 2021 59 06 27 3 C Reason This Person is Not on Current Return (See instructions for reason codes) Instructions for Form 4580 Michigan Business Tax (MBT) Unitary Business Group Combined Filing Schedule for Standard Members Purpose 7KHSXUSRVHRIWKLVIRUPLVWR • ,GHQWLI\DOOPHPEHUVRID8QLWDU\%XVLQHVV*URXS 8%* • *DWKHUWD[UHWXUQGDWDIRUHDFKVWDQGDUGPHPEHULQFOXGHGLQ WKH FRPELQHG UHWXUQ RQ D VHSDUDWH EDVLV PDNH DSSURSULDWH HOLPLQDWLRQVDQGGHWHUPLQHFRPELQHG8%*GDWDIRUWKHWD[ UHWXUQ NOTE: 7KLVLVQRWWKHSULPDU\UHWXUQ,WLVGHVLJQHGWRVXSSRUW WKH MBT Annual Return )RUP   VXEPLWWHG RQ EHKDOI RI WKH8%*E\WKH'HVLJQDWHG0HPEHU '0  Refund Only: ,I FRPELQHG DSSRUWLRQHG RU DOORFDWHG JURVV UHFHLSWV RI DOO PHPEHUV EHIRUH HOLPLQDWLRQV  LV OHVV WKDQ  DQG WKHUH LV QR UHFDSWXUH DQG WKH WD[SD\HU LV ¿OLQJ )RUP  VROHO\ WR FODLP D UHIXQG RI HVWLPDWHV SDLG )RUP  PXVW DOVR EH LQFOXGHG 7KH GHVLJQDWHG PHPEHU PXVW FRPSOHWH 3DUW $ 3DUW % VNLS OLQHV  WKURXJK   3DUW  DQG 3DUW  RI )RUP  )RU HDFK PHPEHU OLVWHG LQ 3DUW $ FRPSOHWH3DUW%DQG$ VNLSOLQHVWKURXJK 6HH)RUP IRULQVWUXFWLRQVRQFRPSOHWLQJWKDWIRUP Tax Years Less Than 12 Months ,IWKHUHSRUWHGWD[\HDULVOHVVWKDQPRQWKVJURVVUHFHLSWV PXVWEHDQQXDOL]HG,IDQQXDOL]HGJURVVUHFHLSWVGRQRWH[FHHG HQWHU]HURRQWKLVOLQH Annualizing 0XOWLSO\HDFKDSSOLFDEOHDPRXQWWRWDOJURVVUHFHLSWVDGMXVWHG EXVLQHVV LQFRPH DQG VKDUHKROGHU R൶FHU DQG SDUWQHU LQFRPH E\  DQG GLYLGH WKH UHVXOW E\ WKH QXPEHU RI PRQWKV WKH EXVLQHVV RSHUDWHG *HQHUDOO\ D EXVLQHVV LV FRQVLGHUHG LQ EXVLQHVVIRURQHPRQWKLIWKHEXVLQHVVRSHUDWHGIRUPRUHWKDQ KDOI WKH GD\V RI WKH PRQWK ,I WKH WD[ \HDU LV OHVV WKDQ RQH PRQWKFRQVLGHUWKHWD[\HDUWREHRQHPRQWKIRUWKHSXUSRVHV RIWKHFDOFXODWLRQ General Information About UBGs in MBT Unitary Business Group PHDQV D JURXS RI 8QLWHG 6WDWHV SHUVRQVRWKHUWKDQDIRUHLJQRSHUDWLQJHQWLW\WKDWVDWLV¿HVWKH FRQWUROWHVWDQGUHODWLRQVKLSWHVW United States personLVGH¿QHGLQ,QWHUQDO5HYHQXH&RGH ,5&  † D  $foreign operating entityLVGH¿QHGE\VWDWXWHLQ 0LFKLJDQ&RPSLOHG/DZV 0&/    Control Test. 7KH FRQWURO WHVW LV VDWLV¿HG ZKHQ RQH SHUVRQ RZQV RU FRQWUROV GLUHFWO\ RU LQGLUHFWO\ PRUH WKDQ  SHUFHQW RI WKH RZQHUVKLS LQWHUHVW ZLWK YRWLQJ RU FRPSDUDEOH ULJKWV RI WKH RWKHU SHUVRQ RU SHUVRQV $ SHUVRQ RZQV RU FRQWUROV PRUH WKDQ  SHUFHQW RI WKH RZQHUVKLS LQWHUHVW ZLWK YRWLQJ ULJKWV RU RZQHUVKLS LQWHUHVW WKDW FRQIHU FRPSDUDEOH ULJKWV WR YRWLQJ ULJKWVRIDQRWKHUSHUVRQLIWKDWSHUVRQRZQVRUFRQWUROV • 0RUHWKDQSHUFHQWRIWKHWRWDOFRPELQHGYRWLQJSRZHURI DOORZQHUVKLSLQWHUHVWVZLWKYRWLQJ RUFRPSDUDEOH ULJKWVRU • 0RUH WKDQ  SHUFHQW RI WKH WRWDO YDOXH RI DOO RZQHUVKLS LQWHUHVWVZLWKYRWLQJ RUFRPSDUDEOH ULJKWV. 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Extracted from PDF file 2021-michigan-form-4580.pdf, last modified January 2022

More about the Michigan Form 4580 Corporate Income Tax TY 2021

We last updated the Unitary Business Group Combined Filing Schedule in March 2022, so this is the latest version of Form 4580, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 4580 directly from TaxFormFinder. You can print other Michigan tax forms here.

Other Michigan Corporate Income Tax Forms:

TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MI W-4P Withholding Certificate for Michigan Pension or Annuity Payments
Form 4891 CIT Annual Return
Form 4884 Worksheet Form 4884 Section D Worksheet
Form 4763 E-file Authorization for Business Taxes MI-8879 (OBSOLETE)
Form 4642 Voluntary Contributions Schedule

Download all MI tax forms View all 98 Michigan Income Tax Forms


Form Sources:

Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4580 from the Department of Treasury in March 2022.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Michigan Form 4580

We have a total of ten past-year versions of Form 4580 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 4580

4580, Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

2020 Form 4580

4580, 2020 MICHIGAN Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

2019 Form 4580

4580, 2019 Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

2018 Form 4580

4580, 2018 MICHIGAN Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

2017 Form 4580

4580, 2017 Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members

2016 Form 4580

4580, 2016 Michigan Business Tax Unitary Business Group Combined Filing Schedule for Standard Members


TaxFormFinder Disclaimer:

While we do our best to keep our list of Michigan Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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Source: http://www.taxformfinder.org/michigan/form-4580