Michigan Tax Amnesty And Tax Returns Guide And Instructons Page 5
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41length of time as your federal extension, if applicable,
However, the statutory exemption must be
plus 60 days. If you do not have a federal extension,
prorated for the number of months of business
we will grant an additional 180 days to file.
activity reported. Complete lines 11 and 12 of
Form C-8043.
For example, if an SBT extension is granted, a 2001
calendar-year filer who requests a Michigan extension
Who May File Consolidated?
and also has a federal extension, has an SBT return
• Corporations - An affiliated group of
due date of December 31, 2002. The same filer
corporations may file a consolidated or
without a federal extension has an SBT due date of
combined return only with prior approval
October 31, 2002.
from the Commissioner of Revenue. To
You will receive a written response at your legal
request approval, file a Request for Consolidated
address on file when we receive a valid extension
or Combined Filing (Form C-8007) before the
application.
due date of the annual return. This form is
If you file your SBT extension on time but the total
available on the Michigan Department of
payments received by your original due date are less
Treasury Web site at
then 90% of your tax liability, a 10% negligence
or by calling 1-800-FORM-2-ME
penalty may apply.
(1-800-367-6263). See RAB 1989-49 for
additional information.
Important: If you owe no tax, you do not need to
file an extension with Michigan by the due date of the
When Is My Return Due?
return to avoid penalty and interest. However,
Annual returns are due on or before the last day of the
without an approved extension, you must file your
4th month after the end of your tax year. For example:
annual return as soon as the information is available to
A return for calendar year 2001 is due April 30, 2002.
do so.
A return for a fiscal year ending March 31, 2002, is
An extension of time to file will also extend the
due July 31, 2002.
statute of limitations to amend a return.
What if I Need More Time to File?
How Do I Amend My Return?
If additional time is needed to file your annual tax
If you need to amend a current annual return, you may
return, request a Michigan extension by filing an
complete either Form C-8000X or C-8044X. Forms
Application for Extension of Time to File Michigan
are available on the Michigan Department of Treasury
Tax Returns (Form 4).
Web site at .
Filing a federal extension request with the Internal
If you are amending an annual return for a year
Revenue Service (IRS) does not automatically grant
before 1995, use the appropriate year’s return, and
you a Michigan SBT extension. The IRS does not
print “AMENDED” at the top. Forms can be obtained
notify state governments of extensions. If you do not
by calling: 1-800-FORM-2-ME (1-800-367-6263).
receive an approved Michigan extension, penalty and
If you are amending your return to claim a refund,
interest will accrue on the tax due.
you must file within four years of the due date of the
Your extension application must be postmarked on
original return. Interest will be paid beginning 45 days
or before the original due date of your annual return.
after the claim is filed or the due date, whichever is
Although the Michigan Department of Treasury will
later.
grant extensions for filing SBT returns, it will not
If you are amending your return and there is a
extend the time to pay. Extension applications received
deficiency, penalty and interest may apply from the
without proper payment will not be processed. Penalty
due date of the original return.
and interest will accrue on the unpaid tax from the
If any changes are made to your federal income tax
original due date of the return.
return that affect your SBT tax base, you must file an
If you have properly filed and paid estimates, and
amended return. To avoid penalty, you must file the
included this amount on the extension application, we
amended return within 120 days after the final
will accept your estimates as payment on a tentative
determination by the IRS.
return and an extension may be granted. It is important
that you complete the application correctly.
Once we receive your application and payment,
Michigan will grant you an extension for the same
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