Instructions For 2017 Sales, Use And Withholding Taxes Amended Monthly/quarterly Return (Form 5092) (Page 2 of 2) in pdf

Instructions For 2017 Sales, Use And Withholding Taxes Amended Monthly/quarterly Return (Form 5092) Page 2

2017 Form 5092, Page 4

Line 14: Amount due with this return. Add lines 11, 12 and

13. Make check payable to the “State of Michigan.” Write

your account number, “SUW” and the tax year on your

check. Do not pay if the amount due is less than $1.

how to Compute Penalty and Interest

If your return is filed with additional tax due, include penalty

and interest with your payment. Penalty is 5% of the tax due

and increases by an additional 5% per month or fraction

thereof, after the second month, to a maximum of 25%.

Interest is charged daily using the average prime rate, plus 1

percent.

Refer to for current interest rate

information or help in calculating late payment fees.

Instructions For 2017 Sales, Use And Withholding Taxes Amended Monthly/quarterly Return (Form 5092) Page 2