A corporation may lend money to, guarantee an obligation of, or otherwise assist an officer or employee of the corporation or a subsidiary. Filing your return is easy, fast, and secure!Eighty percent (over 4 million) of all Michigan taxpayers choose e-file. Submission of Company Form (MU1): Complete and submit the Company. This program offers loan guarantees to lenders for their loans to rural businesses. If a CIT taxpayer owns an interest in a flow-through entity how does that taxpayer calculate its apportionment factor?