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Instructions for an amended CIT return

Forms 4892, 4906 and 4909

Purpose

REASON CODE FOR AMENDING RETURN

To calculate and file an amended Corporate Income Tax (CIT)

Amending a federal return.

return.

Federal audit.

Standard taxpayers will file the CIT Amended Return (Form

Response to a Michigan Notice of Adjustment.

4892); insurance companies will file the Insurance Company

Claiming a previously unclaimed credit or payment.

Amended Return for Corporate Income and Retaliatory Taxes

Original return missing information/incomplete

(Form 4906); and financial institutions will file CIT Amended

form.

Return for Financial Institutions (Form 4909).

Correcting information/figures originally reported.

Amending a Return

UBGs: Adding or deleting member(s).

To amend a current or prior year annual return, use the amended

Due to litigation.

return that is applicable for that year and taxpayer type.

Other. Include a separate document explaining the

reason for amending the return.

Include all schedules and attachments filed with the original

return, even if not amending them. Do not include a copy of

“As Originally Filed or Previously Amended” and “Correct

the original return with your amended return.

Amount”: Where the amended return provides a Column A

Current and past year forms are available on Treasury’s Web

titled “As Originally Filed or Previously Amended,” provide

site at

the amount that was used on the taxpayer’s most recent return

that the new return will amend. Put the amended amounts in

To amend a return to claim a refund, file within four years of

Column B, “Correct Amount.”

the due date of the original return (including valid extensions).

Interest will be paid beginning 45 days after the claim is filed

NOTE for Standard Taxpayers: On lines 9 through 11,

or the due date, whichever is later.

complete only with amended numbers.

If amending a return to report a deficiency, penalty and interest

NOTE for Insurance Companies: On lines 26 through 39,

may apply from the due date of the original return.

columns A and B, complete using only the amended numbers.

If any changes are made to a federal income tax return that

NOTE for Financial Institutions: On line 9, and lines 10

affect CIT tax base, filing an amended return is required. To

through 16, columns A through E, complete using only the

avoid penalty, file the amended return within 120 days after the

amended numbers.

final determination by the IRS.

Amount paid with original return plus additional tax paid

after original return was filed: Enter all payments made

Line-by-Line Instructions

with the original return and all previous returns, as well as

In most cases, the lines on the amended return match the lines

additional payments made after those returns were filed.

on the originally filed return. Unless otherwise noted, use the

instructions for the original return to complete the amended

Overpayment, if any, received on the original return or

previous amended return: Enter the overpayment received

return. Follow the instructions for the CIT Annual Return

(refund received plus credit forward created) on the original

(Form 4891) to complete Form 4892; follow the instructions

return and all previous returns.

for the Insurance Company Annual Return for Corporate

Income and Retaliatory Taxes (Form 4905) to complete Form

Mailing Addresses

4906; and follow the instructions for the CIT Annual Return for

Financial Institutions (Form 4908) to complete Form 4909.

Mail the amended return, and all necessary schedules, to:

Federal Employer Identification Number (FEIN): The

With payment:

taxpayer FEIN from the top of page one must be repeated in

Michigan Department of Treasury

the space provided at the top of each succeeding page of the

PO Box 30804

amended form.

Lansing MI 48909

Reason code for amending return: Using the table below,

Without payment:

select the two-digit code that best represents the reason for

Michigan Department of Treasury

amending the return. Enter the code in the appropriate field in

PO Box 30803

the taxpayer information at the top of page 1. Also include a

document providing additional detail on that reason.

Lansing MI 48909

Make checks payable to “State of Michigan.” Print the

taxpayer’s FEIN, the tax year, and “CIT” on the front of the

check. Do not staple the check to the return.

Form 4909 - Michigan Corporate Income Tax Amended Return For Financial Institutions - 2014 Page 3

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