Michigan CIT e-file Annual Return Payment Voucher (CIT-V)

CIT e-file Annual Return Payment Voucher (CIT-V)
Form 4901
Instructions for Form 4901
Corporate Income Tax (CIT) e-file Annual Return Payment Voucher
Mail this voucher with payment for the CIT e-filed annual return (Forms 4891, 4905, 4908) or CIT e-file amended
return (Forms 4892, 4906, 4909).

Use Form 4901, Corporate Income Tax e-file Annual Return
Payment Voucher, when e-filing a tax due return.
Do not use this voucher for any other type of payment or
any other tax.
On the voucher below, enter the Payment Due Amount from
either:
•	 Corporate Income Tax Annual Return (Form 4891),
line 52,
•	 Insurance Company Annual Return for Corporate Income
and Retaliatory Taxes (Form 4905), line 51, or
•	 Annual Return for Financial Institutions (Form 4908),
line 31
or, if amending:
•	 CIT Amended Return (Form 4892), line 55,
•	 Insurance Company Amended Return for Corporate
Income and Retaliatory Taxes (Form 4906), line 54,
•	 Amended Return for Financial Institutions (Form 4909),
line 34
Enter the amount paid in the box marked “WRITE
PAYMENT AMOUNT HERE.”
The CIT payment for non-insurance returns is due on or
before the last day of the fourth month after the end of the
tax year. An insurance company must pay the tax required
by March 1 after the end of the tax year. Penalty is 5 percent
of tax due, for the first two months. Penalty increases by
an additional 5 percent per month, or fraction thereof, after

the second month, to a maximum of 25 percent. Late
payments will also be assessed interest at the rate of 1
percent above the adjusted prime rate. The interest rate
is adjusted by the Michigan Department of Treasury
(Treasury) on January 1 and July 1 of each year to 1
percent above the adjusted prime rate.
A complete list of interest rates are posted as Revenue
Administrative Bulletins on the Treasury Web site at
www.michigan.gov/treasury.
To ensure that payments are correctly applied to the
account:
•	 Do not attach copies of your return to Form CIT-V.
Attaching a copy of your return will delay the
application of payment to your account.
•	 Verify that the nine-digit Federal Employer
Identification Number (FEIN) appears correctly on
the voucher. If filing as a Unitary Business Group,
enter the Designated Member’s FEIN.
•	 Make check payable to the “State of Michigan.”
Print the FEIN, the tax year, and “CIT-V” on the front
of the check.
•	 Detach the CIT Payment Voucher from these
instructions.
•	 Mail the voucher and the check (do not staple the
check to the voucher) to the address on the voucher.
For assistance, call 517-636-6925. Assistance is
available using TTY through the Michigan Relay Center
by calling 711.

www.michigan.gov/taxes

#

Do NOT send a copy of your return with this voucher.

Michigan Department of Treasury, Form 4901 (Rev. 03-18)

MICHIGAN Corporate Income Tax e-file Annual Return Payment Voucher

CIT-V

Issued under authority of Public Act 38 of 2011. See instructions for filing guidelines.
Taxpayer Name and Address (Street, City, State, ZIP Code)

Tax Year Ending

(YYYYMM)

Federal Employer Identification Number (FEIN)

WRITE PAYMENT
AMOUNT HERE     

a  $              .00

MAIL TO:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
DO NOT WRITE IN THIS SPACE

Make check payable to “State of Michigan.”
Write FEIN, the tax year and “CIT-V” on the
check. Enclose the check and voucher. Do not
fold or staple.