what do partnerships file tax in michigan?
 The IRS does not recognize LLCs as a business entity, but instead requires you to classify your business as a corporation or partnership for tax purposes. To file as a corporation, you will be responsible for corporate income tax. Corporations report income on Form 1120, Corporation Income Tax Return. To file as a partnership, the IRS recommends your LLC consist of at least two members. Partnerships report income on Form 1065, Return of Partnership Income. 