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FAQ
  Michigan Business Tax
Mi46. Are single member limited liability companies and qualified subchapter S subsidiaries ("QSubs") disregarded for federal tax purposes also disregarded under the MBT?
 
Answer:

Yes, except for the circumstances prescribed under MCL 208.1512(2) and (3), a single member limited liability company ("SMLLC") and a QSub disregarded for federal income tax purposes are classified as disregarded for MBT purposes.  See Notice to Taxpayers Regarding Federally Disregarded Entities and the Michigan Business Tax, issued January 26, 2012, for a more complete explanation regarding the treatment under the MBT for federally disregarded entities.

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