4581: Supplemental Schedule for Unitary Business Groups - Schedule of Business Activity for Non-Designated Members of a Unitary Business Group Protected Under Public Law 86-272 (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Form 4581 is a supplemental schedule for non-designated members of a unitary business group that assert protection under Public Law 86-272. It reports protected business activities and general business information and includes a certification of business activity protect
Who files this form
Form 4581 is for a non-designated member of a Unitary Business Group (UBG) that asserts protection under Public Law 86-272.
The non-designated member completes the form and forwards it to the group's designated member. The designated member must attach it to the Michigan Business Tax (MBT) Annual Return, Form 4567.
What you'll need
Have the following information available to complete the form:
- Names and Federal Employer Identification Numbers (FEINs) or TR Numbers for both the designated member and the non-designated member reporting on this form.
- Information about the business's protected activities during 2024.
- Information about employees, representatives, independent contractors and any regional office in Michigan during the tax year.
- The tax type and tax year of the most recent Michigan return filed, if you check line 16.
- The Michigan regional office location, if you check line 17.
You also need the instructions for Form 4586 to review the list of unprotected activities before making the certification in Part 3. Form 4581 directs you to Form 4586 for complete instructions.
How to file
- Enter the names and FEINs or TR Numbers for the designated and non-designated members.
- In Part 1, check all protected activities that apply to the business for 2024.
- In Part 2, check all applicable items and provide the additional details requested for lines 16 and 17, if checked.
- Review the unprotected activities listed in the instructions for Form 4586 before completing the certification in Part 3.
- Forward the completed form to the UBG's designated member. The designated member must attach it to Form 4567, the MBT Annual Return.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Do not check only one activity if several apply. Parts 1 and 2 say to check all that apply.
- If you check line 16 for previously filed Michigan returns, include the tax type and tax year of the most recent return filed.
- If you check line 17 for a Michigan regional office, enter its location.
- Before checking the certification box, review the unprotected activities in the instructions for Form 4586. The certification states that the business does not conduct unprotected activities.
- Do not assume the certification guarantees protection. The form warns that further review by the Michigan Department of Treasury may result in a determination that the business is not protected under Public Law 86-272.
Questions people ask
Does the non-designated member send this form to the designated member?
Yes. The non-designated member must forward the completed form to the designated member, who must attach it to Form 4567.
Where can I find complete instructions?
Form 4581 directs you to Form 4586 for complete instructions, including the list of unprotected activities referenced in the certification.
Are customer inventory checks listed as protected activities?
Yes, when they are done without a charge for re-order. The form excludes checks for other purposes, such as quality control, from that listed protected activity.
Does checking the certification box guarantee Public Law 86-272 protection?
No. The certification states that further review of the business's Michigan activity by the Michigan Department of Treasury may result in a determination that the business is not protected.