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For Colorado, you would file an election to file a consolidated return, which would be binding for four years. This means that filing a consolidated return is not a must. CLICK HERE to read about the election to file a consolidated return.
In Kansas, "If two or more corporations file a Federal Income Tax return on a consolidated basis, and if each of such
In Montana, you cannot file a consolidated return unless you are a unitary business unit, and one of the requirements to be met as such is that the companies operate exclusively in Montana. CLICK HERE for more details.
In Utah, you would file a "waters edge combined report" if a unitary group. You are not a unitary group unless you are interdependent of each other. If the companies are not interdependent, then no need to file a consolidated return. You can read about unitary groups, HERE and about consolidated reporting, HERE
So, it looks like consolidated returns are not required in each of these four states. Please refer to the sources I provided and let me know if you need any additional assistance.
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Thank you very much for your answers above. Exactly what I was looking for!
Sorry: I have 2 more states to ask you: How about AK and ND?