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 (2025)
Michigan · Michigan Treasury · Used for tax years 2025
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, information about Michigan operations and prior tax filings, and a certification of busin
Who files this form
For tax year 2025, Form 4581 is to be completed by a non-designated member of a Unitary Business Group (UBG) that asserts protection under Public Law 86-272.
The non-designated member must send the completed form to the UBG’s designated member. The designated member must attach it to the MBT Annual Return (Form 4567).
What you'll need
Have the following information ready:
- The names and Federal Employer Identification Numbers (FEINs) or TR Numbers of the designated member and the non-designated member reporting on this form.
- Information about the business’s protected activities during 2025.
- Information about employees, representatives, or independent contractors working in Michigan during the tax year.
- If the business previously filed the listed Michigan tax returns, the tax type and tax year of the most recent return filed.
- The location of any regional office the business had in Michigan during the tax year.
The form directs you to Form 4586 for complete instructions. The certification also requires reviewing the list of Unprotected Activities in those 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 in 2025.
- In Part 2, check all applicable items. Provide the most recent return’s tax type and year or the Michigan regional office location when required.
- Review the certification in Part 3 and the Unprotected Activities list in the Form 4586 instructions before checking the certification box.
- Forward the completed form to the UBG’s designated member. The designated member must attach it to the MBT Annual Return (Form 4567).
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not check only one activity if several apply. Parts 1 and 2 direct you to check all applicable items.
- If you check the item for previously filed Michigan tax returns, complete the tax type and tax year for the most recent return filed.
- If you check the item for a Michigan regional office, enter its location.
- Do not overlook the certification’s required review of the Unprotected Activities list in the Form 4586 instructions.
- Checking the certification box does not settle whether the business is protected. The form warns that further Treasury review may determine that the business is not protected under Public Law 86-272.
Questions people ask
Who receives the completed Form 4581?
The non-designated member must forward it to the UBG’s 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.
What does checking the certification box mean?
You certify that you reviewed the listed items and, to the best of your knowledge, the business’s activity is protected under Public Law 86-272. You also certify that you reviewed the Unprotected Activities list in the Form 4586 instructions and that the business does not conduct unprotected activities.
Can Treasury still determine that the business is not protected?
Yes. The certification states that further review of the business’s Michigan activity by the Michigan Department of Treasury may result in that determination.