Michigan Compiled Laws, Chapter 208. Business Tax § 208.1109

Sec. 109. (1) “Employee” means an employee as defined in section 3401(c) of the internal revenue code.  1 A person from whom an employer is required to withhold for federal income tax purposes is prima facie considered an employee.

(2) “Employer” means an employer as defined in section 3401(d) of the internal revenue code. A person required to withhold for federal income tax purposes is prima facie considered an employer.

(3) “Federal taxable income” means taxable income as defined in section 63 of the internal revenue code, 2except that federal taxable income shall be calculated as if section 168(k) and section 199 of the internal revenue code 3were not in effect.

(4) “Financial institution” means that term as defined under chapter 2B.  4

(5) “Foreign operating entity” means a United States person that satisfies each of the following: