Form 4599 - Michigan Business Tax For Financial Institutions Booklet - 2012 Page 38
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42bringing the certificated credit, the UBG taxpayer will continue
to apply the choice it made concerning the credit election. (In
the case of qualifying brownfield and historic preservation
certificated credits, see “Effects of Joining a Group” for more
detail.) If the departing member becomes a solo filer with
remaining certificated credit, that member will continue to file
under the MBT until the credit is used up. These results do not
change if the departing member is the DM.
Other UBG-Related Issues
An affiliated person that is excluded from membership in a
UBG because it is a foreign person, which has nexus and meets
the applicable filing threshold, must file a separate MBT return.
Further Guidance on Existence and Membership
of a UBG
For further guidance, please consult the following:
• Online at Click on the “Reference
Library” link on the left side of the page, which leads to
information on Revenue Administrative Bulletins (RABs). Of
particular interest are RAB 2010-1, MBT—Unitary Business
Group Control Test, and RAB 2010-2, MBT—Unitary
Business Group Relationship Tests.
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