Form C-8007 - Request For Consolidated Or Combined Filing Of Single Business Tax Returns - 2007

Download a blank fillable Form C-8007 - Request For Consolidated Or Combined Filing Of Single Business Tax Returns - 2007 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form C-8007 - Request For Consolidated Or Combined Filing Of Single Business Tax Returns - 2007 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

Reset Form
Michigan Department of Treasury
C-8007 (Rev. 7-07)
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
Federal Employer ID Number (FEIN) or TR Number
Address (No., Street, City, State, ZIP Code)
YES
NO
PART 2
1.
Is this 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 (RAB) 1989-49, and listed in Part 8
below, are all members of the affiliated group included in this request?
3.
Is each eligible member subject to the same specific apportionment formula? (from Part 6, Apportionment Section
column; see also RAB 1989-49)
4.
Does each eligible member have substantial intercorporate transactions with one or more other eligible members?
(from Part 7, see also RAB 1989-49) If less than 10%, attach explanation
5.
Do all members share the same tax year end?
6.
Does each member have nexus with Michigan and an SBT registration filed? (Form 518 or online equivalent)
If the answer to any question in Part 2 is NO, the group does not qualify for SBT consolidated or combined filing.
PART 3
1.
Is this request to change membership of a currently approved SBT consolidated or combined group
2.
If YES:
A) Enter current group authorization number: ______________
B) Attach explanation of change, with reasons (member addition, member deletion, request to deconsolidate, other)
3.
Are the taxpayers included on a consolidated federal income tax return?
4.
If YES, attach a copy of federal Form 851.
5.
A) What month does their fiscal year end? ______________ B) First tax year under this request: FYE ________________
PART 4 - List all eligible members (See RAB 1989-49; use additional sheets if needed)
A.
B.
C.
D.
E.
Controlling Corp.
Names and
Addresses of
Affiliated
Corporations
Account Number
PART 5 - State your reasons for consolidated or combined filing. (Attach a separate sheet if necessary.)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 3