Michigan CIT AMENDED Annual Return

CIT AMENDED Annual Return
4892, 2023 Michigan Corporate Income Tax Amended Return
Michigan Department of Treasury
4892 (Rev. 03-23), Page 1 of 3

2023 MICHIGAN Corporate Income Tax Amended Return
Issued under authority of Public Act 38 of 2011.
MM-DD-YYYY

MM-DD-YYYY

1. Amended return is for calendar year 2023 or for tax year beginning:

and ending:

2. Taxpayer Name (print or type)

3. Federal Employer Identification Number (FEIN)

4. Street Address

Reason code for amending return (see instructions)

City

State

5. NAICS (North American Industry Classification System) Code

ZIP/Postal Code

6. If a Final Return, Enter Effective End Date
8.

Check if Filing Michigan Unitary Business Group Return.
(Include Form 4896, if applicable, and Form 4897.)

7a.

Country Code

7b. Affiliated Group Election year (MM-DD-YYYY)

Check if a special sourcing formula
for transportation services is used in
the sourcing of Sales to Michigan.

9. Apportionment Calculation — If any amount in line 9a through 9e is zero, enter zero. All lines must be completed.
Michigan sales of the corporation/Unitary Business Group (if no Michigan sales, enter zero)..................
Proportionate Michigan sales from unitary Flow-Through Entities (FTEs) (include Form 4900)................
Michigan sales. Add lines 9a and 9b..........................................................................................................
Total sales of the corporation/UBG.............................................................................................................
Proportionate total sales from unitary FTEs (include Form 4900)................................................................
Total sales. Add lines 9d and 9e.................................................................................................................
Apportionment percentage. Divide line 9c by line 9f..................................................................................

9a.
9b.
9c.
9d.
9e.
9f.
9g.

00
00
00
00
00
00
%

a. Gross receipts from corporate activities (see instructions)........... 10a.
00
b. Apportioned gross receipts from FTEs......................................... 10b.
00
11. REQUIRED: Total gross receipts for filing threshold purposes. Multiply line 10a by line 9g, and add line 10b...

11.

00

a.
b.
c.
d.
e.
f.
g.
10.
10.

PART 1: CORPORATE INCOME TAX — See instructions.

A. As Originally Filed
or Most Recently Amended

B. Correct Amount

12.
13.

Federal taxable income. (Amount includes agricultural activities.)................. 12.
Miscellaneous (see instructions)................................................................... 13.

00
00

00
00

14.

Adjustments due to decoupling of Michigan depreciation
from IRC § 168(k). If adjustment is negative, enter as negative:
a. Net bonus depreciation adjustment........................................................
b. Gain/loss adjustment on sale of eligible depreciable asset(s)................
c. Add lines 14a and 14b. If negative, enter as negative..........................
Add lines 12, 13 and 14c. If negative, enter as negative...............................

14a.
14b.
14c.
15.

00
00
00
00

00
00
00
00

16.

For a UBG, total group eliminations from business income (see
instructions). All other filers, enter zero......................................................... 16.

00

00

17.

Business Income. Subtract line 16 from line 15.
If negative, enter as negative........................................................................ 17.

00

00

Interest income and dividends derived from obligations or securities of
states other than Michigan............................................................................. 18.
Taxes on or measured by net income including tax imposed under CIT........ 19.
Any carryback or carryover of a federal net operating loss (enter as positive).. 20.

00
00
00

00
00
00

Royalty, interest, and other expenses paid to a related person that is not a
UBG member of this taxpayer.............................................................................
Expenses from the production of oil and gas, and/or minerals (see instr.).....
Miscellaneous (see instructions) ...................................................................
Total Additions to Income. Add lines 18 through 23......................................

21.
22.
23.
24.

00
00
00
00

00
00
00
00

Corporate Income Tax Base After Additions. Add lines 17 and 24.
If negative, enter as negative........................................................................ 25.

00

00

15.

Additions to Business Income
18.
19.
20.
21.
22.
23.
24.
25.

+

0000 2023 14 01 27 3

Continue on Page 2

2023 Form 4892, Page 2 of 3

Taxpayer FEIN

PART 1: CORPORATE INCOME TAX (Continued)

A. As Originally Filed
or Most Recently Amended

Subtractions from Business Income

B. Correct Amount

26.

Income from non-unitary FTEs (Enter loss as negative;
include Form 4898; see instructions).............................................................. 26.

00

00

27.

Dividends and royalties received from persons other than U.S. persons
and foreign operating entities........................................................................ 27.

00

00

28.

Interest income derived from United States obligations...................................

28.

00

00

29.

Income from the production of oil and gas, and/or minerals
(see instructions)........................................................................................... 29.

00

00

30.

Miscellaneous (see instructions) ......................................................................

30.

00

00

31.

Total Subtractions from Income. Add lines 26 through 30.............................

31.

00

00

32.

Corporate Income Tax Base. Subtract line 31 from line 25.
If negative, enter as negative........................................................................ 32.

00

00

33.

Apportioned Corporate Income Tax Base. Multiply line 32 by percentage
on line 9g....................................................................................................... 33.

00

00

34.

Apportioned Income from non-unitary FTEs from Form 4898
(see instructions)...............................................................................................

34.

00

00

35.

Total apportioned Corporate Income Tax Base. Add line 33 and line 34........

35.

00

00

Available CIT business loss carryforward (see instructions).
Enter as positive............................................................................................ 36a.

00

00

Subtract line 36a from line 35. If negative, enter here as negative. A
negative number here is the available business loss carryforward to the
next filing period (see instructions)................................................................ 37.

00

00

Corporate Income Tax Before Credit. Multiply line 37 by 6% (0.06).
If less than zero, enter zero.............................................................................. 38.

00

00

39.

Small Business Alternative Credit (SBAC) from Form 4893, line 14
or line 18, whichever applies......................................................................... 39.

00

00

40.

Tax Liability after SBAC. Subtract line 39 from line 38............................... 40.

00

00

41.

Tax Liability after CIT Historic Preservation Credit from Form 5793,
line 11. If less than or equal to $100, enter zero. If apportioned or
allocated gross receipts are less than $350,000, enter zero (see instr.)....... 41.

00

00

42.

Total Recapture of Certain Business Tax Credits from Form 4902..................

42.

00

00

43.

Total Tax Liability. Add lines 41 and 42..........................................................

43.

00

00

36a.

36b.
37.

38.

Check if any loss on line 36a was acquired in this filing period in an
IRC 381(a)(1) or (2) transaction (see instructions)

PART 2: TOTAL CORPORATE INCOME TAX

PART 3: PAYMENTS AND TAX DUE — UBGs include on lines 44
through 47 payments from all members as reported on Form 4897.
44.

Overpayment credited from prior period return (MBT or CIT)..........................

44.

00

00

45.

Estimated tax payments...................................................................................

45.

00

00

46.

Tax paid with request for extension..................................................................

46.

00

00

47.

Michigan tax withheld or Flow-Through Entity credit........................................

47.

00

00

+

0000 2023 14 02 27 1

Continue and sign on Page 3

2023 Form 4892, Page 3 of 3

Taxpayer FEIN

PART 3: PAYMENTS AND TAX DUE (Continued)

B. Correct Amount

48.

Amount paid with original return plus additional tax paid after original return was filed...................................

48.

00

49.

Payment total. Add line 44, column B, through line 47, column B, and line 48................................................

49.

00

50.

Overpayment, if any, received on the original return and/or amended return(s)..............................................

50.

00

51.

Total payments available. Subtract line 50 from line 49...................................................................................

51.

00

52.

TAX DUE. Subtract line 51 from line 43, column B. If less than zero, leave blank...........................................

52.

00

53.

Underpaid estimate penalty and interest from Form 4899, line 38...................................................................

53.

00

54.

Annual Return Penalty (see instructions).........................................................................................................

54.

00

55.

Annual Return Interest (see instructions).........................................................................................................

55.

00

56.

PAYMENT DUE. If line 52 is blank, go to line 57. Otherwise, add lines 52 through 55...................................

56.

00

PART 4: REFUND OR CREDIT FORWARD
57.

Overpayment. Subtract lines 43, column B, and lines 53, 54 and 55 from line 51.
If less than zero, leave blank (see instructions)...............................................................................................

57.

00

58.

CREDIT FORWARD. Amount on line 57 to be credited forward and used as an estimate for next CIT tax year..

58.

00

59.

REFUND. Subtract line 58 from line 57............................................................................................................

59.

00

Taxpayer Certification. I declare under penalty of perjury that the information in this
return and attachments is true and complete to the best of my knowledge.

Preparer Certification. I declare under penalty of perjury that this
return is based on all information of which I have any knowledge.
Preparer’s PTIN, FEIN or SSN

By checking this box, I authorize Treasury to discuss my return with my preparer.
Authorized Signature for Tax Matters

Authorized Signer’s Name (print or type)
Title

WITHOUT PAYMENT. Mail return to:
Michigan Department of Treasury
PO Box 30803
Lansing MI 48909

+

0000 2023 14 03 27 9

Preparer’s Business Name (print or type)

Date

Preparer’s Business Address and Telephone Number (print or type)

Telephone Number

WITH PAYMENT. Pay amount on line 56. Mail check and return to:
Michigan Department of Treasury, PO Box 30804, Lansing MI 48909
Make check payable to “State of Michigan.” Print taxpayer’s FEIN, the tax year,
and “CIT” on the front of the check. Do not staple the check to the return.

Instructions for an amended Corporate Income Tax return
Forms 4892, 4906 and 4909
Purpose
To calculate and file an amended Corporate Income Tax (CIT)
return.
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
(Form 4906); and financial institutions will file CIT Amended
Return for Financial Institutions (Form 4909).

REASON CODE FOR AMENDING RETURN
Include additional information on a separate sheet
explaining the reason for amending the return.
01

Amended a federal return.

02

Federal audit.

03

Response to a Michigan Notice of Adjustment.

04

Claiming a previously unclaimed credit or payment.

05

Original return missing information/incomplete
form.

06

Correcting information/figures originally reported.

07

Unitary Business Groups:
Adding or deleting member(s).

08

Due to litigation.

09

Partnership Audit Adjustment (PAA)

20

Other.

Amending a Return
To amend a current or prior year annual return, use the amended
return that is applicable for that tax year and taxpayer type.
Include all schedules and attachments filed with the original
return, even if not amending them. Do not include a copy of
the original return with the amended return.
Current and previous tax year forms are available at www.
michigan.gov/treasuryforms.
To amend a return to claim a refund, file within four years of
the due date of the original return (including valid extensions).
Interest will be paid beginning 45 days after the claim is filed
or the due date, whichever is later.
If amending a return to report a deficiency, penalty and interest
may apply from the due date of the original return.
If any changes are made to a federal income tax return that
affect CIT tax base, filing an amended return is required. To
avoid penalty, file the amended return within 120 days after the
final determination by the Internal Revenue Service.

Line-by-Line Instructions
In most cases, the lines on the amended return match the lines
on the originally filed return. Unless otherwise noted, use the
instructions for the original return to complete the amended
return. Follow the instructions for the CIT Annual Return
(Form 4891) to complete Form 4892; follow the instructions
for the Insurance Company Annual Return for Corporate
Income and Retaliatory Taxes (Form 4905) to complete Form
4906; and follow the instructions for the CIT Annual Return for
Financial Institutions (Form 4908) to complete Form 4909.
Federal Employer Identification Number (FEIN): The
taxpayer FEIN entered on line 3 must be entered in the
Taxpayer FEIN field at the top of each succeeding page of the
amended form.

Amount paid with original return plus additional tax paid
after original return was filed: Enter all payments made with
the original return and all previous returns for this tax year,
as well as additional payments made after those returns were
filed.
Overpayment, if any, received on the original return and/
or amended return(s): Enter the overpayment received (refund
received plus credit forward created) on the original return and
all previous returns.

Standard Taxpayers Only
“As Originally Filed or Most Recently Amended” and
“Correct Amount”: Where the amended return provides
a Column A titled “As Originally Filed or Most Recently
Amended,” provide the amount that was used on the taxpayer’s
most recent return that the new return will amend. Put the
amended amounts in Column B, “Correct Amount.”
NOTE: On lines 9 through 11, complete only with amended
numbers.

Insurance Companies and Financial Instituions
Insurance Companies will complete all lines of an amended
return using only amended numbers. Financial filers will
complete an amended return with entries for both the original
and amended figures as directed. Taxpayers must file using
the appropriate amended return.

Reason code for amending return: Using the following
table, select the two-digit code that best represents the reason
for amending the return. Enter the code in the “Reason code
for amending field” at the top of page 1. Include additional
explanation on a separate sheet of paper and attach it to the
amended return.

5