Looking for a Michigan Department Of Treasury Forms And Templates? Download it for free!

Instructions for an amended cIt return

forms 4892, 4906 and 4909

Purpose

Original return missing information/incomplete

form.

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

return.

Correcting information/figures originally reported.

UBGs: Adding or deleting member(s).

Standard taxpayers will file the CIT Amended Return (Form

4892); insurance companies will file the Insurance Company

Amended Return for Corporate Income and Retaliatory Taxes

Due to litigation.

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

Other. Include a separate document explaining the

Return for Financial Institutions (Form 4909).

reason for amending the return.

Amending a Return

“As Originally Filed or Previously Amended” and “Correct

Amount”: Where the amended return provides a Column A

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

titled “As Originally Filed or Previously Amended,” provide

amended return that is applicable for that year and taxpayer

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

type.

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

Include all schedules filed with the original return, even if not

Column B, “Correct Amount.”

amending that schedule. Do not include a copy of the original

NOTE for Standard Taxpayers: On lines 9 through 11,

return with your amended return.

complete only with amended numbers.

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

NOTE for Insurance Companies: On lines 26 through 39,

site at

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

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

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

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

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

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

amended numbers.

or the due date, whichever is later.

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

Amount paid with original return plus additional tax paid

after original return was filed: Enter all payments made

may apply from the due date of the original return.

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

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

additional payments made after those returns were filed.

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

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

Overpayment, if any, received on the original return or

previous amended return: Enter the overpayment received

final determination by the IRS.

(refund received plus credit forward created) on the original

Line-by-Line Instructions

return and all previous returns.

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

mailing Addresses

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

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

instructions for the original return to complete the amended

return. Follow the instructions for the CIT Annual Return

With payment:

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

Michigan Department of Treasury

for the Insurance Company Annual Return for Corporate

PO Box 30804

Income and Retaliatory Taxes (Form 4905) to complete Form

Lansing MI 48909

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

Financial Institutions (Form 4908) to complete Form 4909.

Without payment:

Reason code for amending return: Using the table below,

Michigan Department of Treasury

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

PO Box 30803

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

Lansing MI 48909

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

document providing additional detail on that reason.

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

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

ReAson code foR AmendIng RetuRn

check. Do not staple the check to the return.

Amending a federal return.

Federal audit.

Response to a Michigan Notice of Adjustment.

Claiming a previously unclaimed credit or payment.

Form 4909 - Michigan Corporate Income Tax Amended Return For Financial Institutions - 2012 Page 3

Related Articles

Related forms

Related Categories