Form 4905 - Insurance Company Annual Return For Annual Return Corporate Income And Retaliatory Taxes - 2014 Page 5

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• California insurers must include Bureau of Fraudulent
Claims assessments.
• New York domiciled companies must file and pay a
tentative retaliatory tax to Michigan by the Michigan annual
return due date (March 1). Form 4905 must be filed after
the actual CT33 is filed with New York. Transfer the CT33
numbers onto the Form 4905 and attach a copy of the CT33
to substantiate the taxpayer’s claim.
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