A Composite Individual Income Tax Return (Form 807) is a collective individual income tax filing for two or more nonresident members filed by the flow-through entity (FTE).
Who files: An FTE is not required to file Form 807. An FTE may choose to file Form 807 on behalf of its nonresident members who elect to participate.
Participants: Two or more participating nonresident members are required for an FTE to file a composite return.
Excess business loss: Individual members subject to a federal excess business loss limitation may not participate in a composite filing.
Extension: An extension of time to file is NOT an extension of time to pay.
Check: Make check payable to "State of Michigan." Write the entity's FEIN, "Composite Return" and tax year on the check.
| Question | Answer |
|---|---|
| Form Name | Form 807 |
| Form Length | 11 pages |
| Fillable? | Yes |
| Fillable fields | 198 |
| Avg. time to fill out | 33 min |
| Edition | 05-25 |
| Issuing agency | Michigan Department of Treasury |
| Where to send | Michigan Department of Treasury PO Box 30058 Lansing, MI 48909 |
| Return due | April 15, 2026 |
| Other names | 807, Form 807, MI 807, Michigan 807, Michigan Form 807, Composite Individual Income Tax Return |
| Official source | Form 807 (Rev 05-25), Michigan Department of Treasury |
Michigan Form 807 isn’t the one you’re looking for?