{"data":{"id":"us-mi/mich.-comp.-laws-208.1512","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.1512","heading":"Disregarded entity; classification; filing amended return; treatment as person separate from owner.","body":"Sec. 512.\n\n(1) Notwithstanding any other provision of this act except as provided under subsections (2) and (3), a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of this act.\n\n(2) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for a tax year that begins after December 31, 2007, is not required to file an amended return with its owner as a disregarded entity.\n\n(3) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for its first tax year that begins after December 31, 2009, may be treated as a person separate from its owner under this act for its tax year that begins after December 31, 2010 and ends before January 1, 2012.","path":["MI Code","Chapter 208","Act Act-36-of-2007"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1512","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"ba68c6ac8b5d46dacde3e61f3d9bc75640ff62d22ae92bfaa7ff976c75696038","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.1511","next":"us-mi/mich.-comp.-laws-208.1513"},"notice":"GroundRules: Original legal text. Not legal advice."}