MBT: Federal forms required for attachment to MBT for e-filing purposes

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

What forms are required to be attached to the Michigan MBT return when electronically filing a Unitary Business Group?

At a minimum, information from the following Federal forms should be included for each Affiliate member:

  • Corporations: Form 1120 pages 1-4, Schedule D, Form 851 (if consolidated), Form 4562, and Form 4797. If filing as a consolidated, attach a consolidated or proforma schedule.
  • S-corporations: Form 1120-S pages 1-4, Schedule D, Form 4797, Form 8825, do NOT include Schedule K-1s.
  • Partnerships: Form 1065 pages 1-4, Schedule D, Form 4797, Form 8825, do NOT include Schedule K-1s.
  • Individuals: Form 1040 pages 1-2, Schedule C (or C-EZ), Schedule D, Schedule E, Form 4797.
  • Fiduciaries: Form 1041 pages 1-4, Schedule D, Form 4797.
  • LLC: Attach appropriate schedules as shown above based on Federal return filed.

Was this article helpful?

Thank you for the feedback!