4898: Non-Unitary Relationships with Flow-Through Entities* (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4898 is an attachment to the 2025 Corporate Income Tax return for reporting non-unitary relationships with flow-through entities. It lists each entity’s name, FEIN, distributive share of income, apportionment percentage, and apportioned distributive share of income
Who files this form
Form 4898 is for Michigan Corporate Income Tax (CIT) taxpayers reporting non-unitary relationships with flow-through entities for tax year 2025.
For flow-through entities that are unitary with the taxpayer, the form directs taxpayers to Form 4900 instead.
What you'll need
Have the following information ready to complete the form:
- Taxpayer name and Federal Employer Identification Number (FEIN). For a Unitary Business Group (UBG), use the designated member's name and FEIN.
- For a UBG, the name and FEIN of the member reporting on this form.
- Each flow-through entity's name and FEIN.
- The distributive share of each entity's income.
- Each entity's apportionment percentage and the apportioned distributive share of its income or loss, unless the Michigan Business Tax election exception applies.
The form does not list specific supporting documents to attach.
Common mistakes
- Filling in Columns D and E when they must be blank. Leave these columns blank for an entity that made a Michigan Business Tax (MBT) election and files an MBT return for its tax year ending with or within the tax year of the CIT taxpayer named on the form. For a UBG, this refers to the named member's tax year.
- Leaving identification off additional copies. If you need more space, include additional copies of Form 4898 and repeat the taxpayer name and FEIN at the top of every copy.
- Using this form for unitary relationships. The form directs taxpayers to Form 4900 for flow-through entities that are unitary with the taxpayer.
Questions people ask
When is a CIT taxpayer unitary with a flow-through entity?
The taxpayer must own or control, directly or indirectly, more than 50% of the entity's voting interests, and the parties must have business activities that satisfy either a flow of value test or a business integration test.
Which form should I use for a unitary flow-through entity?
Form 4898 directs you to Form 4900 to report flow-through entities that are unitary with the taxpayer.
Whose information does a Unitary Business Group enter?
Enter the designated member's name and FEIN in the taxpayer fields. Also enter the name and FEIN of the UBG member reporting on this form in the fields marked for Unitary Business Groups only.
What if I need more space?
Include additional copies of Form 4898. Repeat the taxpayer name and FEIN at the top of every copy.