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Michigan Department of Treasury
C-8007 (Rev. 7-05)
C-8007
Request for Consolidated or Combined Filing of Single Business Tax Returns
Issued under authority of P.A. 228 of 1975.
PART 1
Name of Controlling Corporation
Authorization Number Federal Employer ID Number (FEIN) or TR Number
Address (No., Street, City, State, ZIP Code)
YES
NO
PART 2
1.
Are you an affiliated group as defined in the Single Business Tax Act Section 3(1)?
2.
Other than excluded members as defined in Revenue Administrative Bulletin 1989-49, are all
Michigan taxpayers of the affiliated group included in this request?
3.
Is each eligible member subject to the same specific apportionment formula (from Part 5; see also
Revenue Administrative Bulletin 1989-49)?
4.
Does each eligible member have substantial intercorporate transactions from Part 4 with one or more
of the other eligible members (See Revenue Administrative Bulletin 1989-49)?
If the answer to any of the above questions is NO, you do
not qualify for the consolidated or combined filing.
5.
Do you file a consolidated or combined federal income tax return? If yes, attach a copy of Federal 851.
(a) What month does your fiscal year end?_______________ (b) First tax year under this request_______________.
PART 3 - List all eligible members (See Revenue Administrative Bulletin 1989-49)
A.
B.
C.
D.
Controlling Corp.
Names and
Addresses of
Affiliated
Corporations
Account Number
PART 4
State your reasons for consolidated or combined filing. (Attach a separate sheet if necessary.)
Complete page 2 before signing.
Authorized Signature for Controlling Corporation
Title
Date
Telephone Number
Treasury Use Only
This request for consolidated or combined filing is:
APPROVED, subject to the following conditions:
A.
You agree to submit a new request if there is any change in the affiliated group.
B.
After consolidated or combined filing has been granted, you agree to get approval from
the Michigan Department of Treasury for separate filing.
C.
The controlling corporation will make estimated payments.
D.
See attached statement of additional conditions (if applicable).
Signature of Michigan Department of Treasury Official
Date
DENIED