4900: Unitary Relationships with Flow-Through Entities* (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4900 is a 2025 Corporate Income Tax attachment for reporting flow-through entities that are unitary with the taxpayer. It reports entity details, ownership percentages, Michigan and total sales, intercompany eliminations, and proportionate sales.
Who files this form
Form 4900 is for Michigan Corporate Income Tax (CIT) taxpayers reporting unitary relationships with flow-through entities for 2025.
The form says a CIT taxpayer is unitary with a flow-through entity when both conditions apply:
- The taxpayer owns or controls, directly or indirectly, more than 50% of the entity’s voting interests.
- Their business activities satisfy either a flow of value test or a business integration test.
For flow-through entities that are not unitary with the taxpayer, the form directs taxpayers to Form 4898. Unitary Business Groups are directed to the instructions, which are not included in the supplied text.
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, use the designated member’s name.
- Each flow-through entity’s name, FEIN, identifying number, and percentage owned by the taxpayer.
- Whether a special sourcing formula for transportation services is being used.
- Each entity’s Michigan sales and total sales, plus intercompany eliminations from each.
The supplied form does not list supporting documents to submit.
Common mistakes
- Mismatched identifying numbers: Use the same identifying number for each entity in Columns A, F, and K.
- Missing taxpayer details on extra copies: If you need more space, include additional copies of Form 4900 and repeat the taxpayer name and FEIN at the top of every copy.
- Using this form for nonunitary entities: The form directs taxpayers to Form 4898 to report flow-through entities that are not unitary with the taxpayer.
Questions people ask
What ownership or control level is part of the unitary test?
The taxpayer must own or control, directly or indirectly, more than 50% of the flow-through entity’s voting interests. The parties must also have business activities that satisfy either a flow of value test or a business integration test.
How do I calculate Michigan sales after eliminations?
Subtract intercompany eliminations from Michigan sales: Column G minus Column H equals Column I.
How do I calculate total sales after eliminations?
Subtract intercompany eliminations from total sales: Column L minus Column M equals Column N.
What if I need more space?
Include additional copies of Form 4900. Repeat the taxpayer name and FEIN at the top of every copy.