Mich. Admin. Code R 206.7 — Add back of taxes on or measured by income

Rule 7. (1) Taxes on or measured by income deducted in computing federal
adjusted gross income shall be added back to federal adjusted gross income to determine
the income subject to Michigan income tax.
(2) An individual who receiv es distributive income from partnerships, joint
ventures, and subchapter S corpor ations is required to make the adjustment in
subrule (1) if the partnership, joint venture, or subchapter S corporation paid city or state
income tax on its distributive income and did not add back such taxes to the amounts
distributed to the partners or shareholders.