Form 4580 - Michigan Business Tax Unitary Business Group Combined Filing Schedule For Standard Members - 2013 Page 9
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18group member, or no longer has nexus with Michigan, or the
is not taxed as a separate entity, and should be listed as an
controlling member attains Michigan nexus. The filing period
Individual).
• S Corporation (including an LLC, Trust, or other entity
of a combined return is based on the tax year of the DM.
taxed federally as a Corporation under Subchapter S of the
If a UBG is comprised of both standard taxpayers and financial
IRC).
institutions, the UBG will have two DMs (one for the standard
• Partnership (including an LP, LLP, LLC, Trust, or any other
taxpayer members completing Form 4567 and related forms,
entity taxed federally as a Partnership).
and one for the financial institution members completing
Form 4590 and related forms).
NOTE: A person that is a disregarded entity for federal income
Role of the DM: The DM speaks, acts, and files the MBT return
tax purposes under the internal revenue code shall be classified
as a disregarded entity for the purposes of filing the MBT
on behalf of the group for MBT purposes. Only the DM may
file a valid extension request for the group. Treasury maintains
annual return. This means that a disregarded entity for federal
tax purposes, including a single member LLC or Q-Sub, must
the group’s MBT tax data (e.g., prior MBT returns, business
file as if it were a sole proprietorship if owned by an individual,
loss carryforward, tax credit carryforward, overpayment credit
forward) under the DM’s name and account number. The
or a branch or division if owned by another business entity.
DM must be of the same taxpayer type (standard or financial
Line 6: List the member’s tax year, for federal income tax
institution) as the members for which it files a combined return.
purposes, from which business activity is being reported on
this copy of Parts 1B and 2A.
Line-by-Line Instructions
Line 7: If the control test and relationship test were not both
Lines not listed are explained on the form.
satisfied for this member’s entire federal tax year, enter the
Dates must be entered in MM-DD-YYYY format.
beginning and ending dates of the period within this member’s
federal tax year during which both tests were satisfied. These
Do not enter data in boxes filled with Xs.
dates constitute a short tax period for MBT purposes, even
For additional guidance, see the “Supplemental Instructions for
if there is no corresponding short federal tax period. This
Standard Members in UBGs” section in Form 4600.
member must prepare a pro forma federal return for the portion
of its federal year during which it was a UBG member, and
Part 1A: Unitary Business Group Members
use that pro forma return as the basis for reporting the tax data
Lines 1A and 1B: Beginning with the DM, list the UBG
required by Part 2A.
standard members and their corresponding FEIN or TR
Line 8: Enter the member’s six-digit North American Industry
number. Use additional Part 1A, Form 4580 pages as needed.
Classification System (NAICS) code. For a complete list of
NOTE: A taxpayer that is a UBG must file a combined return
six-digit NAICS codes, see the U.S. Census Bureau Web site at
Enter the same NAICS code
using the tax year of the DM. The combined return of the UBG
used when filing U.S. Form 1120S, U.S. Form 1065, Schedule C
must include each tax year of each member whose tax year ends
with or within the tax year of the DM. For example, Taxpayer
of U.S. Form 1040, or Schedule K of U.S. Form 1120.
ABC is a UBG comprised of three standard members:
Line 9: Enter the date, if applicable, on which this member
Member A, the DM with a calendar tax year, and Members B
went out of existence. Examples include death of an Individual,
and C with fiscal years ending March 31 and September 30,
dissolution of an entity, and a merger in which this member
respectively. Taxpayer ABC’s tax year is that of its DM. For
was not the surviving entity. Include any event in which the
this group in 2013, that annual return will included Member
FEIN ceases to be used by this entity. If this member continues
A’s calendar year ending December 31, 2013, the tax year of
to exist, DO NOT use this line to report that this member has
Member B ending March 31, 2013, and the tax year of Member
stopped doing business in Michigan.
C ending September 30, 2013.
Line 10: If this member has nexus with Michigan,
Part 1B: Member Identification
check this box. Guidance in determining nexus can be
found in RAB 2007-6 and 2008-4, available online at
Include a separate copy of Parts 1B and 2A for each standard
(See the “Reference Library” link at
member whose business activity is reported on the combined
return supported by this form. If a member (other than the DM)
left edge of page.)
has two or more tax periods ending with or within the filing
Line 12: This line does not apply to the first MBT return filed
period of the return, use a separate copy of Parts 1B and 2A for
by this UBG. For subsequent tax periods, check this box if this
each of that member’s tax periods.
member was not included in the UBG’s preceding MBT return.
Line 5: Identify the organization type of this member:
Line 13: Enter a concise description of the activities or
• Individual.
operations of this member that result in a flow of value
• C Corporation (including an LLC, Trust, or other entity
between this member and others in the UBG, or integration,
taxed federally as a Corporation under Subchapter C of the
dependence, or contribution to other members. This is
IRC).
not limited to transactions that are recognized for tax or
• Fiduciary (a decedent’s estate, and a Trust taxed federally
accounting purposes. It may include sharing of assets,
employees, data, business opportunities, or other resources.
as a Trust under Subchapter J of the IRC. A grantor Trust
(See RAB 2010-2.)
or “revocable living Trust” established by an Individual
113
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