What is my Filing Status?
Separate Entity Based
Use this method if you are filing a separate return and you are not engaged in a unitary business with one or more other companies.
Combined Unitary Based
Corporations that are members of the same unitary business group must file a combined report including all required information of every business engaging in the unitary business with the corporation. This report must be filed with each member’s separate return unless the group elects to designate a corporation as surety and file a group combined return.