We have an IL S corporation that files in multiple states. S corp is owned by one individual who is an IL resident. Michigan gross receipts exceed $350,000 so it seems there is a requirement for the corporation and shareholder to file/pay MI tax. However, the composite return does not allow a filing unless there are at least 2 non-resident shareholders. Since there is only one shareholder, it is not clear how we are to file for MI purposes. Several calls to MI have gone unanswered and the instructions don't seem to provide any help. Does anyone have anything we can rely on to help meet the MI filing?