Should branches or offices of non-depository financial institutions that are part of a unitary business be included on Line 4 of the financial institution that submits Form FAE 186?  

Yes. For example, if Company A and Company B file as a unitary business for franchise and excise tax purposes, both companies’ branches or offices should be included on Form FAE 186. (I.e., if Company A submits Form FAE 186, it should include Company B’s branches or offices on Line 4 of FAE 186.)