4897: Data on UBG Members* (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4897 is a 2025 Corporate Income Tax schedule for reporting data on individual members of a Unitary Business Group (UBG). It reports each member’s identifying information, loss carryforwards, sales and gross receipts, business income and adjustments, and tax payments
Who files this form
For 2025, complete a separate Form 4897 for each standard taxpayer member of a unitary business group (UBG), whether or not the member has nexus with Michigan.
What you'll need
Have the following information ready to complete the schedule:
- The designated member’s name and FEIN, plus the member’s name, FEIN, address and NAICS code.
- The federal tax period included in the return and membership dates for a part-year member.
- Sales, gross receipts, business income, additions, subtractions and group eliminations.
- Prior-period overpayment credits, estimated tax payments, extension payments, and Michigan tax withheld or Flow-Through Entity credits.
For the designated member or a new member, line 11 asks for the available CIT business loss carryforward from the previous period’s CIT return. Line 31 directs you to include Form 4898 when reporting income or loss from non-unitary flow-through entities.
Common mistakes
- Do not leave out a standard taxpayer member because it has no Michigan nexus. The form requires a separate copy for each member, with or without nexus.
- Enter zero on line 13 if the member has no Michigan sales.
- Enter the loss amounts on lines 11 and 12 as positive numbers. Also enter any federal net operating loss carryback or carryover on line 28 as a positive number.
- Keep negative amounts negative on lines 23a, 23b, 23c and 25. Enter a loss on line 31 as negative and include Form 4898.
- Check the applicable boxes for a new member, Michigan nexus, membership only by Affiliated Group Election, or use of the special transportation-services sourcing formula.
Questions people ask
Does a member without Michigan nexus need a separate schedule?
Yes. Complete a separate Form 4897 for each standard taxpayer member of the UBG, with or without nexus.
What dates do I enter for a part-year member?
Line 8 asks for the member’s membership dates in MM-DD-YYYY format. Line 7 separately asks for the beginning and ending dates of the federal tax period included in the return.
What if the member has no Michigan sales?
Enter zero on line 13.
How is business income calculated on this form?
For line 25, add lines 21, 22 and 23c, then subtract line 24. If the result is negative, enter it as negative.
Where are payments and credits reported?
Use lines 35 through 38 for a prior-period overpayment credit, estimated tax payments, tax paid with an extension request, and Michigan tax withheld or a Flow-Through Entity credit.