pro forma federal return or equivalent schedule, using the
same federal return type as its owner. The owner of the
federally disregarded entity also will use a pro forma federal
return (with activity of the disregarded entity removed) to
prepare its portion of this form. In each case, attach a copy
of the applicable pro forma return and schedules as listed in
the “Attachments” section of Form 4590 instructions. For
additional information, see “Changes for Disregarded Entities”
in the “Important Information” section of the MBT Forms and
Instructions for Financial Institutions (Form 4599).
Include completed Form 4752 as part of the tax return filing.
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