Michigan Corporate Income Tax (CIT) Forms and Instructions for Insurance Companies (includes Form 4905)

Corporate Income Tax (CIT) Forms and Instructions for Insurance Companies (includes Form 4905)
4904, 2024 Corporate Income Tax Forms and Instructions for Insurance Companies
2024 MICHIGAN
Corporate Income Tax
Insurance Companies
FORMS AND INSTRUCTIONS

	 	E-filing	your	return	is	easy,	fast,	and	secure!

Visit	Treasury’s	Web	site	at	www.MIfastfile.org	for	a	list	of	e-file	
resources	and	how	to	find	an	e-file	provider.

W W W. M I FA S T F I L E . O R G
This booklet contains information on completing a
M i c h i g a n C o r p o r a t e I n c o m e Ta x r e t u r n f o r
c a l e n d a r ye a r 2 0 2 4 .

FI LI NG D UE DATE:

ALL FILER S — MARC H 1 , 2 0 2 5

W W W. M I C H I G A N . G OV/ TA X E S
This booklet is intended as a guide to help complete your return. It does not take the place of the law.
Michigan Department of Treasury — 4904 (Rev. 01-25)

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2024 General Information for Insurance Companies
Standard Taxpayers and Financial Institutions: See the Michigan Business Tax (MBT) Instruction Booklet for Standard Taxpayers
(Form 4600) or the MBT Instruction Booklet for Financial Institutions (Form 4599) at www.michigan.gov/taxes.

This booklet is intended as a guide to help complete the CIT
return. It does not take the place of the law.

Who Files an Insurance Return?
All	 insurance	 companies,	 except	 those	 authorized	 under	
chapter	 46	 or	 47	 of	 the	 insurance	 code	 of	 1956,	 that	 are	
engaged	 in	 the	 business	 of	 writing,	 or	 that	 are	 authorized	
to	 write,	 insurance	 or	 surety	 contracts	 within	 the	 State	 of	
Michigan	 file	 the	 Insurance Company Annual Return for
Corporate Income and Retaliatory Taxes	(Form	4905).	
An	 insurance company	 is	 defined	 to	 mean	 an	 authorized	
insurer	 as	 defined	 in	 section	 108	 of	 the	 insurance	 code	 of	
1956,	 1956	 PA	 218,	 MCL	 500.108.	 Public Act 276 of 2016
amended the insurance code effective July 1, 2016, which
now includes a health maintenance organization (HMO)
as an “insurer.” If an HMO is an “authorized” “insurer”
under the insurance code, is not otherwise exempt from
tax, that HMO is required to file a CIT insurance return.
In	 the	 case	 that	 an	 HMO	 would	 file	 as	 a	 CIT	 standard	 taxpayer	
for	 a	 federal	 tax	 year	 that	 straddles	 PA	 276’s	 effective	 date,	
two	 short-year	 returns	 (one	 short-year	 standard	 return	 and	 one	
insurance	return)	will	be	required	for	that	year.
All	 insurers,	 domestic	 and	 foreign,	 must	 submit	 copies	 of	 the	
Michigan	Business	Page	of	Schedule	T	when	filing	this	return.	

Using This Booklet
This	 CIT	 booklet	 includes	 forms	 and	 instructions	 for	 all	
insurance	 filers.	 Read	 the	 General	 Information	 first.	 It	 is	
recommended	 that	 taxpayers	 and	 tax	 preparers	 also	 review	 the	
instructions	for	all	forms.		
There	 are	 both	 nonrefundable	 and	 refundable	 credits	 available	
for	insurance	companies	to	help	reduce	the	calculation	of	tax.	
The	 Michigan	 Association	 and	 Facilities	 Credit	 and	 the	
Michigan	 Examination	 Fees	 Credit	 are	 claimed	 on	 Form	 4905.	
In	 addition,	 the	 Workers’	 Disability	 Supplemental	 Benefit	
(WDSB)	 Credit	 is	 a	 refundable	 credit	 that	 is	 also	 claimed	 on	
Form	 4905.	 When	 claiming	 the	 WDSB	 Credit	 the	 taxpayer	
will	need	to	attach	the	document	provided	by	the	grantor	to	the	
return	to	substantiate	the	claim	of	this	credit.

Overview of CIT for Insurance Companies
The	 CIT	 imposes	 a	 tax	 on	 insurance	 companies	 equal	 to	 1.25	
percent	 of	 gross	 direct	 premiums	 written	 on	 property	 or	 risk	
located	 in	 Michigan.	 There	 is	 no	 filing	 threshold	 for	 insurance	
companies.
Direct	premiums	do	not	include:
•
•
•
•

Premiums	on	policies	not	taken
Returned	premiums	on	canceled	policies
Receipts	from	the	sale	of	annuities
Receipts	 on	 reinsurance	 premiums	 if	 the	 tax	 had	 been	 paid	
on	the	original	premiums

• The	 first	 $190,000,000	 of	 disability	 insurance	 premiums	
written	 in	 Michigan.	 This	 exemption	 is	 reduced	 by	 two	
dollars	 for	 every	 dollar	 that	 an	 insurance	 company’s	 gross	
direct	 premiums	 everywhere	 (both	 within	 and	 outside	 of	
Michigan)	exceed	$280,000,000.
An	 insurance	 company	 is	 subject	 to	 tax	 as	 calculated	 under	
the	 CIT	 or	 the	 retaliatory	 tax	 under	 Michigan	 Compiled	 Law	
(MCL)	 500.476a,	 whichever	 is	 greater.	 The	 tax	 imposed	
under	 the	 Income	 Tax	 Act	 is	 in	 lieu	 of	 all	 other	 privilege	 and	
franchise	 fees	 or	 taxes,	 except	 for	 real	 and	 personal	 property	
taxes	and	sales	and	use	taxes.

Filing CIT Quarterly Tax Estimates
If	 estimated	 liability	 for	 the	 year	 is	 reasonably	 expected	 to	
exceed	$800,	a	taxpayer	must	file	estimated	returns.	A	taxpayer	
may	 remit	 quarterly	 estimated	 payments	 by	 check	 with	 a	
Corporate Income Tax Quarterly Return	 (Form	 4913)	 or	 may	
remit	 monthly	 or	 quarterly	 estimated	 payments	 electronically	
by	 Electronic	 Funds	 Transfer	 (EFT).	 When	 payments	 are	 made	
by	EFT,	Form	4913	is	not	required.
NOTE:	 Formerly,	 taxpayers	 could	 pay	 by	 check	 on	 a	 monthly	
or	 quarterly	 basis	 by	 remitting	 a	 check	 with	 a	 Combined	
Return	 for	 Michigan	 Tax	 (Form	 160).	 Form	 160	 was	 replaced.	
The	 new	 form	 no	 longer	 accommodates	 CIT	 payments.	 As	
a	 result,	 Form	 4913	 is	 the	 only	 form	 that	 supports	 a	 CIT	
estimated	payment.
Estimated	returns	and	payments	for	calendar	year	taxpayers	are	
due	 to	 Treasury	 by	 April	 15,	 July	 15,	 October	 15,	 and	 January	
15	 of	 the	 following	 year.	 The	 sum	 of	 estimated	 payments	 for	
each	 quarter	 must	 always	 reasonably	 approximate	 the	 liability	
for	the	quarter.
NOTE: Your	 debit	 transaction	 will	 be	 ineligible	 for	 EFT	
if	 the	 bank	 account	 used	 for	 the	 electronic	 debit	 is	 funded	 or	
otherwise	 associated	 with	 a	 foreign	 account	 to	 the	 extent	 that	
the	payment	transaction	would	qualify	as	an	International	ACH	
Transaction	(IAT)	under	NACHA	Rules.	Contact	your	financial	
institution	 for	 questions	 about	 the	 status	 of	 your	 account.	
Contact	 the	 Michigan	 Department	 of	 Treasury’s	 (Treasury)	
Business	 Tax	 Customer	 Service	 Center	 at	 517-636-6925	 for	
alternate	payment	methods.
The	 estimated	 payment	 made	 with	 each	 quarterly	 return	 must	
be	 computed	 on	 the	 actual	 CIT	 for	 the	 quarter,	 or	 25	 percent	 of	
the	estimated	total	liability.
To	avoid	interest	and	penalty	charges,	estimated	payments	must	
equal	 at	 least	 85	 percent	 of	 the	 total	 liability	 for	 the	 tax	 year	
and	 the	 amount	 of	 each	 estimated	 payment	 must	 reasonably	
approximate	 the	 tax	 liability	 for	 that	 quarter.	 If	 the	 prior	 year’s	
tax	 under	 the	 Income	 Tax	 Act	 was	 $20,000	 or	 less,	 estimated	
tax	 may	 be	 based	 on	 the	 prior	 year’s	 total	 tax	 liability	 paid	 in	
four	 equal	 installments.	 (“Four	 equal	 installments”	 describes	
the	 minimum	 pace	 of	 payments	 that	 will	 satisfy	 this	 safe	
harbor.)	 If	 the	 prior	 year’s	 tax	 liability	 was	 reported	 for	 a	
period	 less	 than	 12	 months,	 this	 amount	 must	 be	 annualized	

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for	 purposes	 of	 both	 the	 $20,000	 ceiling	 and	 calculating	 the	
quarterly	payments	due	 under	this	 method.	Payments	 at	 a	more	
accelerated	 pace	 also	 will	 qualify.	 If	 the	 year’s	 tax	 liability	 is	
$800	or	less,	estimates	are	not	required.
NOTE:	 Reliance	 on	 the	 tax	 liability	 of	 the	 prior	 year	 as	 a	
means	 to	 avoid	 interest	 and	 penalty	 charges	 is	 only	 allowed	 if	
you	 had	 business	 activity	 in	 Michigan	 in	 that	 prior	 year	 and	
filed	 a	 CIT	 return	 for	 that	 prior	 year.	 A	 return	 must	 be	 filed	
to	 establish	 the	 tax	 liability	 for	 that	 prior	 year,	 even	 if	 gross	
receipts	 in	 the	 prior	 year	 were	 less	 than	 $350,000.	 In	 addition,	
if	 your	 business	 was	 not	 in	 existence	 in	 the	 preceding	 year,	 no	
safe	 harbor	 exists.	 In	 such	 a	 case,	 estimates	 must	 be	 based	 on	
the	CIT	liability	for	the	current	year.	There	is	no	prior-year	safe	
harbor	 for	 a	 taxpayer’s	 first	 CIT	 tax	 period.	 	 For	 a	 taxpayer’s	
first	CIT	tax	period	the	estimates	must	equal	at	least	85	percent	
of	the	total	CIT	liability.
Amending Estimates
If,	 after	 making	 payments,	 the	 estimated	 tax	 is	 substantially	
different	 than	 originally	 estimated,	 recompute	 the	 tax	 and	
adjust	the	payment	in	the	next	quarter.

Electronic Filing CIT Returns
Michigan	 has	 an	 enforced	 CIT	 e-file	 mandate.	 Software	
developers	 producing	 CIT	 tax	 preparation	 software	 and	
computer-generated	 forms	 must	 support	 e-file	 for	 all	 eligible	
Michigan	forms	that	are	included	in	their	software	package.	All	
eligible	 CIT	 returns	 prepared	 using	 tax	 preparation	 software	 or	
computer-generated	forms	must	be	e-filed.
Treasury	 will	 be	 enforcing	 the	 CIT	 e-file	 mandate.	 The	
enforcement	 includes	 not	 processing	 computer-generated	 paper	
returns	that	are	eligible	to	be	e-filed.	A	notice	will	be	mailed	to	
the	 taxpayer,	 indicating	 that	 the	 taxpayer’s	 return	 was	 not	 filed	
in	 the	 proper	 form	 and	 content	 and	 must	 be	 e-filed.	 Payment	
received	 with	 a	 paper	 return	 will	 be	 processed	 and	 credited	 to	
the	taxpayer’s	account	even	when	the	return	is	not	processed.
Treasury	 will	 continue	 to	 accept	 certain	 Portable	 Document	
Format	 (PDF)	 attachments	 with	 CIT	 e-filed	 returns.	 A	 current	
list	 of	 defined	 attachments	 is	 available	 in	 the	 CIT	 “Michigan	
Tax	 Preparer	 Handbook	 for	 	 Electronic	 Filing	 Programs,”	
which	is	available	on	the	Treasury	Web	site	at	www.MIfastfile.
org	 by	 clicking	 on	 “Tax	 Preparer,”	 then	 “Corporate	 Income	
Tax	 Handbook”	 for	 the	 applicable	 tax	 year.	 Follow	 your	
software	 instructions	 for	 submitting	 attachments	 with	 an	
e-filed	return.
If	 the	 CIT	 return	 includes	 supporting	 documentation	 or	
attachments	 that	 are	 not	 on	 the	 predefined	 list	 of	 attachments,	
the	return	can	still	be	e-filed.	Follow	your	software	instructions	
for	 including	 additional	 attachments.	 The	 tax	 preparer	 or	
taxpayer	 should	 retain	 file	 copies	 of	 all	 documentation	 or	
attachments.
For	more	information	and	program	updates,	including	exclusions	
from	e-file,	visit	the	e-file	Web	site	at	www.MIfastfile.org.	
The	 taxpayer	 may	 be	 required	 to	 e-file	 its	 federal	 return.	 Visit	
the	 Internal	 Revenue	 Service	 (IRS)	 Web	 site	 at	 www.irs.gov
for	more	information	on	federal	e-file	requirements	and	the	IRS	
Federal/State	Modernized	e-File	(MeF)	program.

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Completing Michigan Forms
Treasury	 captures	 the	 information	 from	 paper	 CIT	 returns	
using	 an	 Intelligent	 Character	 Recognition	 process.	 If	
completing	 a	 paper	 return,	 avoid	 unnecessary	 delays	 caused	
by	 manual	 processing	 by	 following	 the	 guidelines	 below
so	the	return	is	processed	quickly	and	accurately.	
• Use black or blue ink.	Do	not	use	pencil,	red	ink,	or	felt	tip	
pens.	Do	not	highlight	information.	
• Print using capital letters	 (UPPER	 CASE).	 Capital	 letters	
are	easier	to	recognize.	
• Print numbers like this: 012345678.	 Do	 not	 put	 a	 slash	
through	the	zero	( )	or	seven	(	7).	
• Fill check boxes with an [X].	Do	not	use	a	check	mark	[a].	
• Leave lines/boxes blank if	 they	 do	 not	 apply	 or	 if	 the	
amount	is	zero,	unless	otherwise	instructed.	
• Do not enter data in boxes filled with Xs.	
• Do not write extra numbers, symbols, or notes	 on	 the	
return,	 such	 as	 cents,	 dashes,	 decimal	 points	 (excluding	
percentages),	 or	 dollar	 signs	 unless	 otherwise	 instructed.	
Enclose	 any	 explanations	 on	 a	 separate	 sheet	 unless	
instructed	to	write	explanations	on	the	return.	
• Date format,	 unless	 otherwise	 specified,	 should	 be	 in	 the	
following	 format:	 MM-DD-YYYY.	 Use	 dashes	 (-)	 rather	
than	slashes	(/).	
• Enter phone numbers using dashes	(e.g.,	517-555-5555);	do	
not	use	parentheses.
• Stay within the lines when	entering	information	in	boxes.	
• Report losses and negative amounts with	 a	 negative	 sign	
in	front	of	the	number	(do	not	use	parentheses).	For	example,	
a	 loss	 in	 the	 amount	 of	 $22,459	 should	 be	 reported	 as	
-22,459.	
• Percentages should be carried out four digits	 to	 the	
right	 of	 the	 decimal	 point.	 Do	 not	 round	 percentages.	 For	
example,	 24.154266	 percent	 becomes	 24.1542	 percent.	
When	 converting	 a	 percentage	 to	 a	 decimal	 number,	 carry	
numbers	 out	 six	 digits	 to	 the	 right	 of	 the	 decimal	 point.	 For	
example,	24.154266	percent	becomes	0.241542.	
Report all amounts in whole dollars.	Round	down	amounts	of	49	
cents	 or	 less.	 Round	 up	 amounts	 of	 50	 cents	 or	 more.	 If	 cents	 are	
entered	on	the	form,	they	will	be	treated	as	whole	dollar	amounts.	

Unitary Business Groups (UBGs) and Combined
Filing
Special UBG Instructions for Insurance Companies
By	 definition,	 a	 UBG	 (as	 defined	 below)	 can	 include	 insurance	
companies,	 standard	 taxpayers,	 and	 financial	 institutions.	
However,	 in	 some	 cases	 not	 all	 members	 of	 the	 UBG	 will	 be	
included	 on	 the	 same	 return.	 All	 standard	 taxpayer	 members	
in	 a	 UBG	 (except	 those	 owned	 by	 and	 unitary	 with	 a	 financial	
institution)	 file	 a	 single	 combined	 return	 on	 the	 CIT Annual
Return	 (Form	 4891).	 Financial	 institution	 members	 of	 a	 UBG	
(and	 any	 standard	 taxpayer	 owned	 by	 and	 unitary	 with	 a	
financial	 institution	 in	 the	 group)	 file	 a	 combined	 return	 on	 the	
CIT Annual Return for Financial Institutions	(Form	4908).	

Insurance	 companies	 are	 not	 specifically	 excluded	 from	 the	
statutory	 definition	 of	 a	 UBG,	 and	 thus	 may	 be	 members	 of	 a	
UBG.	 However,	 the	 tax	 on	 authorized	 insurance	 companies	
is	 equal	 to	 1.25	 percent	 of	 gross	 direct	 premiums	 written	 on	
property	 or	 risk	 located	 or	 residing	 in	 Michigan.	 There	 is	 no	
traditional	 apportionment	 for	 insurance	 companies.	 Thus,	
even	 when	 an	 authorized	 insurance	 company	 is	 unitary	 with	
another	 authorized	 insurance	 company,	 this	 will	 have	 no	 effect	
in	 calculating	 the	 tax.	 As	 a	 result,	 a	 combined	 return	 is	 not	
required	 and	 each	 insurance	 company	 member	 of	 a	 UBG	 will	
file	separately	on	Form	4905.
For	 further	 information	 on	 the	 CIT,	 see	 the	 Michigan	
Department	 of	 Treasury	 (Treasury)	 Web	 site	 at	
www.michigan.gov/taxes.	 (Click	 on	 “Corporate	 Income	
Tax”	 on	 the	 left	 side	 of	 the	 page.)	 Treasury	 will	 post	 updates	
here	 and	 via	 Revenue	 Administrative	 Bulletin	 (available	 on	
the	 “Reports	 and	 Legal	 Resources”	 link	 on	 the	 left	 side	 of	 the	
page).

Exemption Guidelines
The	 tax	 imposed	 and	 levied	 under	 the	 Income	 Tax	 Act	 does	
not	 apply	 to	 an	 insurance	 company	 authorized	 under	 Chapter	
46	 or	 47	 of	 the	 Insurance	 Code	 of	 1956,	 PA	 218	 of	 1956,	 MCL	
500.4601	to	500.4673,	and	MCL	500.4701	to	500.4747.

Filing the Correct Form
A	 different	 primary	 return	 and	 instruction	 booklet	 is	 available	
for	 standard	 taxpayers	 (Form	 4891)	 and	 financial	 institutions	
(Form	4908).

Due Dates of Annual Returns
The	 tax	 year	 of	 an	 insurance	 company	 is	 the	 calendar	 year.	 An	
insurance	 company	 must	 file	 the	 annual	 return	 on	 or	 before	
March	 1,	 2025.	 The	 extension	 that	 is	 available	 to	 the	 standard	
taxpayer	 under	 MCL	 206.685(4)	 is	 not	 available	 to	 insurance	
companies.

Amending a Return
To	 amend	 a	 current	 or	 prior	 year	 annual	 return,	 complete	 the	
Amended Return for Corporate Income and Retaliatory Taxes
(Form	 4906)	 that	 is	 applicable	 for	 that	 year,	 explaining	 the	
reason	 for	 the	 changes.	 Include	 all	 schedules	 or	 certificates	
filed	 with	 the	 original	 return,	 even	 if	 not	 amending	 those	
schedules.	 Enter	 the	 amounts	 on	 the	 amended	 return	 as	 they	
should	 be.	 Do	 not	 include	 a	 copy	 of	 the	 original	 return	 with	
your	amended	return.
Current	 forms	 are	 available	 on	 Treasury’s	 Web	 site	 at	
www.michigan.gov/treasuryforms.
To	amend	a	return	to	claim	a	refund,	file	within	four	years	of	the	
original	return’s	due	date.	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	 the	
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	IRS.

Computing Penalty and Interest
Annual	 and	 estimated	 returns	 filed	 late	 or	 without	 sufficient	
payment	 of	 the	 tax	 due	 are	 subject	 to	 a	 penalty	 of	 5	 percent	 of	
the	 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.	
Compute	 penalty	 and	 interest	 for	 underpaid	 estimates	 using	
the	 CIT Penalty and Interest Computation for Underpaid
Estimated Tax	(Form	4899).	If	a	taxpayer	prefers	not	to	file	this	
form,	 Treasury	 will	 compute	 the	 penalty	 and	 interest	 and	 send	
a	bill.
The	 following	 chart	 shows	 the	 interest	 rate	 that	 applies	 to	 each	
filing	 period.	 A	 new	 interest	 rate	 is	 set	 at	 1	 percent	 above	 the	
adjusted	prime	rate	for	each	six-month	period.
Beginning Date

Rate

Daily Rate

January 1, 2024

9.30%

0.0002541

July 1, 2024

9.50%

0.0002596

January 1, 2025

9.47%

0.0002595

For	 a	 list	 of	 interest	 rates,	 click	 on	 “Reports	 and	 Legal”	 on	 the	
Treasury	 Web	 site	 at	 www.michigan.gov/treasury/.	 Interest	
rates	are	updated	in	Revenue	Administrative	Bulletins	(RABs).

Signing the Return
All	 returns	 must	 be	 signed	 and	 dated	 by	 the	 taxpayer	 or	 the	
taxpayer’s	 authorized	 agent.	 This	 may	 be	 the	 owner,	 partner,	
corporate	 officer,	 or	 association	 member.	 The	 corporate	
officer	 may	 be	 the	 president,	 vice	 president,	 treasurer,	 assistant	
treasurer,	 chief	 accounting	 officer,	 or	 any	 other	 corporate	
officer	 (such	 as	 tax	 officer)	 authorized	 to	 sign	 the	 corporation’s	
tax	return.
If	 someone	 other	 than	 the	 above	 prepared	 the	 return,	 the	
preparer	 must	 give	 his	 or	 her	 business	 address	 and	 telephone	
number.
Print	 the	 name	 of	 the	 authorized	 signer	 and	 preparer	 in	 the	
appropriate	area	on	the	return.
Assemble	 the	 returns	 and	 attachments	 (in	 sequence	 order)	 and	
use	 a	 clip	 in	 the	 upper-left	 corner	 or	 rubber	 band	 the	 pages	
together.	 (Do	 not	 staple	 a	 check	 to	 the	 return.)	 In	 an	 e-filed	
return,	 the	 preparation	 software	 will	 assemble	 the	 forms	 and	
PDF	attachments	in	the	proper	order	automatically.
IMPORTANT REMINDER:	 Failure	 to	 include	 all	 the	
required	 forms	 and	 attachments	 will	 delay	 processing	 and	 may	
result	in	reduced	or	denied	refund	or	credit	forward	or	a	bill	for	
tax	due.
SIGNING AN E-FILED RETURN:	 As	 with	 any	 tax	 return	
submitted	 to	 Treasury	 on	 paper,	 an	 electronic	 tax	 return	 must	
be	 signed	 by	 an	 authorized	 tax	 return	 signer,	 the	 Electronic	
Return	 Originator	 (ERO),	 if	 applicable,	 and	 the	 paid	 tax	
preparer,	if	applicable.	
NOTE:	 If	 the	 return	 meets	 one	 of	 the	 exceptions	 to	 the	 e-file	
mandate	and	is	being	filed	on	paper,	it	must	be	manually	signed	
and	dated	by	the	taxpayer	or	the	taxpayer’s	authorized	agent.

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The	CIT	Fed/State	e-file	signature	process	is	as	follows:
Fed/State Returns:	 Michigan	 will	 accept	 the	 federal	 signature	
method.	 Michigan	 does	 not	 require	 any	 additional	 signature	
documentation.	
State Stand Alone Returns:	 State	 Stand	 Alone	 returns	 must	
be	 signed	 using	 Form	 MI-8879	 (also	 called	 the	 Michigan	
e-file	 Authorization	 for	 Business	 Taxes	 MI-8879,	 Form	
4763).	 Returns	 are	 signed	 by	 entering	 the	 taxpayer	 PIN	 in	 the	
software	 after	 reading	 the	 perjury	 statement	 displayed	 in	 the	
software.	 The	 taxpayer	 PIN	 will	 be	 selected	 by	 the	 taxpayer,	 or	
the	 taxpayer	 may	 authorize	 his	 or	 her	 tax	 preparer	 to	 select	 the	
taxpayer	PIN.
The	 MI-8879	 will	 be	 printed	 and	 contain	 the	 taxpayer	 PIN.	
The	 tax	 preparer	 will	 retain	 the	 MI-8879	 in	 his	 or	 her	 records	
as	 part	 of	 the	 taxpayer’s	 printed	 return.	 CIT	 State	 Stand	 Alone	
e-filings	 submitted	 without	 a	 taxpayer	 PIN	 will	 be	 rejected	
by	 Treasury.	 Do	 not	 mail	 the	 MI-8879	 to	 Treasury	 and	 do	 not	
include	the	MI-8879	as	an	attachment	with	the	e-file	return.	

Mailing Addresses
Mail	the	annual	return	and	all	necessary	schedules	to:

An	 address	 change	 or	 business	 discontinuance	 can	 be	
reported	 online	 by	 using	 Michigan	 Treasury	 Online	 (MTO),	
Business	 Tax	 Services.	 See	 www.michigan.gov/mtobusiness
for	 information.	 In	 the	 alternative,	 Notice of Change or
Discontinuance	 (Form	 163),	 can	 be	 found	 online	 at	 www.
michigan.gov/treasuryforms.
Mail correspondence to:
Michigan	Department	of	Treasury	
Business	Taxes	Division,	CIT	Unit
PO	Box	30059
Lansing	MI	48909

To Request Forms
Internet
Current	 and	 past	 year	 forms	 are	 available	 on	 Treasury’s	 Web	
site	at	www.michigan.gov/treasuryforms.
Alternate Format
Printed	 material	 in	 an	 alternate	 format	 may	 be	 obtained	 by	
calling	(517)	636-6925.

With payment:
Michigan	Department	of	Treasury
PO	Box	30804
Lansing	MI	48909

TTY
Assistance	 is	 available	 using	 TTY	 through	 the	 Michigan	 Relay	
Center	by	calling	1-800-649-3777	or	711.

Without payment:
Michigan	Department	of	Treasury
PO	Box	30803
Lansing	MI	48909

Treasury	 provides	 updates	 via	 RABs	 on	 the	 Treasury	 Web	 site	
at	 www.michigan.gov/treasury/.	 Currently	 relevant	 RABs	 for	
the	CIT	are:

Mail CIT quarterly estimate payments (Form 4913) to:
Michigan	Department	of	Treasury
PO	Box	30774
Lansing	MI	48909-8274
Courier delivery service mail should be sent to:
Michigan	Department	of	Treasury
7285	Parsons	Dr.
Dimondale	MI	48821
Make	 all	 checks	 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.

5

Correspondence

Revenue Administrative Bulletins (RABs)

• 2013-9,	CIT	Definition	of	“Actively	Solicits”
• 2013-1,	 CIT	 Unitary	 Business	 Group	 Control	 Test	 and	
Relationship	Tests
• 2014-5,	Michigan	CIT	Nexus	Standards
• 	Interest	 Rates:	 For	 a	 list	 of	 interest	 rates,	 go	 to	
www.michigan.gov/treasury/	 and	 click	 on	 “Reports	 and	
Legal.”

Michigan Department of Treasury
4905 (Rev. 09-24), Page 1 of 2

This form cannot be used as
an amended return; use the
Insurance Company Amended
Return for Corporate Income and
Retaliatory Taxes (Form 4906).

2024 Insurance Company Annual Return for
Corporate Income and Retaliatory Taxes
Issued under authority of Public Act 38 of 2011.
1. Taxpayer Name

2. Federal Employer Identification Number (FEIN)

Address (Number, Street)
3.
City

State

ZIP/Postal Code

Check if Foreign Insurer

Country Code 4. State of Incorporation (use 2 letter abbreviation)

A

DIRECT PREMIUMS WRITTEN IN MICHIGAN

B

See instructions before completing lines 5 through 23.
Qualified Health Ins. Policies
5. Gross direct premiums written in Michigan................................................................ 5.
00
6. Premiums on policies not taken................................................................................. 6.
00
7. Returned premiums on canceled policies.................................................................. 7.
00
8. Receipts on sales of annuities................................................................................... 8.
00
9. Receipts on reinsurance assumed (see instructions)................................................ 9.
00
10. Add lines 6 through 9................................................................................................. 10.
00
11. Direct Premiums Written in Michigan. Subtract line 10 from line 5.
If less than zero, enter zero ....................................................................................... 11.

All Other Policies

00
00
00
00
00
00

00

00

12.

00

00

Proportional share of limit and phase-out.
Column A: Divide line 12, column A, by the sum of line 12, columns A and B.
Column B: Divide line 12, column B, by the sum of line 12, columns A and B......... 13.

%

%

DISABILITY INSURANCE EXEMPTION
12. Disability insurance premiums written in Michigan, not including credit or disability
income insurance premiums (see instructions)...........................................................
13.

14.
15.
16.
17.
18.
19.
20.

Enter the sum of all disability insurance premiums from both columns of line 12
OR $190,000,000, whichever is less ...............................................................................................
Gross direct premiums from insurance carrier services everywhere...............................................
Phase out ........................................................................................................................................
Subtract line 16 from line 15. If less than zero, enter zero ..............................................................
Exemption reduction. Multiply line 17 by 2 ......................................................................................
Subtract line 18 from line 14. If less than zero, enter zero ..............................................................
Allocated reduced exemption.
Column A: Multiply line 19 by the percentage on line 13, column A.
Column B: Multiply line 19 by the percentage on line 13, column B .......................

14.
15.
16.
17.
18.
19.

00
00
280,000,000 00
00
00
00

20.

Adjusted tax base.
Column A: Subtract line 20, column A, from line 11, column A.
Column B: Subtract line 20, column B, from line 11, column B............................... 21.
22. Multiply line 21, column A, by 0.9477% and column B by 1.25% (0.0125)................ 22.
23. Tax before credits. Add line 22, columns A and B............................................................................

00

00

00
00

00
00

21.

23.

00

CREDITS

24. Enter amounts paid from 1/1/2023 to 12/31/2023 to each of the following:
a. Michigan Workers’ Compensation Placement Facility.....................................................................................
b. Michigan Basic Property Insurance Association..............................................................................................
c. Michigan Automobile Insurance Placement Facility ........................................................................................
d. Property and Casualty Guaranty Association ..................................................................................................
e. Michigan Life and Health Insurance Guaranty Association .............................................................................
25. Add lines 24a through 24e......................................................................................................................................
26. Michigan Examination Fees or Regulatory Fee......................................................................................................
27. Credit. Multiply line 26 by 50% (0.50).....................................................................................................................
28. Subtract line 25 and line 27 from line 23 ................................................................................................................
29. Tax Liability after Historic Preservation Credit from Form 5793, line 11. If less than or equal to $100, enter zero
30. Total Recapture of Certain Business Tax Credits from Form 4902.........................................................................
31. Total Michigan Tax. Add line 29 and line 30 .........................................................................................................

+

0000 2024 38 01 27 1

24a.
24b.
24c.
24d.
24e.
25.
26.
27.
28.
29.
30.
31.

00
00
00
00
00
00
00
00
00
00
00
00
Continue and sign on Page 2

2024 Form 4905, Page 2 of 2

Taxpayer FEIN

Foreign and alien insurers complete lines 32 through 46. Use column A to report burdens that would be imposed by the taxpayer’s state of
incorporation on a hypothetical Michigan company doing the same business in that state. Use column B to report actual burdens imposed by
Michigan on the taxpayer.
A
B
State of Incorporation
Michigan
TAXES
32.
33.

State of incorporation tax.......................................................................
Michigan Tax from line 31......................................................................

32.
33.

34.
35.
36.
37.
38.

Annual statement filing fee ....................................................................
Certificate of Authority renewal fee........................................................
Certificate of Compliance ......................................................................
Certificate of Deposit .............................................................................
Certificate of Valuation...........................................................................

34.
35.
36.
37.
38.

39. Other fees. Include a detailed schedule of fees ....................................
40. Fire Marshall Tax ...................................................................................
41. Second Injury Fund ...............................................................................
42. Silicosis and Dust Disease Fund ...........................................................
43. Safety Education and Training Fund .....................................................

39.
40.
41.
42.
43.

44.

44.

FEES AND ASSESSMENTS

Other assessments. Include a detailed schedule of assessments ........

TOTAL

X X X X X X X X

45. Total Taxes, Fees and Assessments. Add lines 32 through 44............. 45.
46. Retaliatory Amount. Subtract line 45, column B, from column A. If less than zero, enter zero..............................
47. Total Tax Liability. Add lines 31 and 46. Domestic insurers, enter amount from line 31.......................................

PAYMENTS AND TAX DUE

48. Overpayment credited from prior period return ......................................................................................................
49. Estimated tax payments .........................................................................................................................................
50. Tax paid with request for extension ........................................................................................................................
51. Michigan tax withheld or Flow-Through Entity credit (see instructions)..................................................................
52. Workers’ Disability Supplemental Benefit (WDSB) Credit (attach document) ........................................................
53. Total Payments. Add lines 48 through 52 ...............................................................................................................
54. TAX DUE. Subtract line 53 from line 47. If less than zero, leave blank..................................................................
55. Underpaid estimate penalty and interest from Form 4899, line 38.........................................................................
56. Annual Return Penalty (see instructions) ...............................................................................................................
57. Annual Return Interest (see instructions) ...............................................................................................................
58. PAYMENT DUE. If line 54 is blank, go to line 59. Otherwise add lines 54 through 57...........................................

OVERPAYMENT, REFUND OR CREDIT FORWARD

59. Overpayment. Subtract line 47, 55, 56 and 57 from line 53. If less than zero, leave blank (see instructions)...........
60. CREDIT FORWARD. Amount on line 59 to be credited forward and used as an estimate for next tax year.............
61. REFUND. Subtract line 60 from line 59..................................................................................................................

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.

X X X X X X X X
X
X
X
X
X

X
X
X
X
X

X
X
X
X
X

X
X
X
X
X

X
X
X
X
X

X
X
X
X
X

46.
47.

00
00

48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.

00
00
00
00
00
00
00
00
00
00
00

59.
60.
61.

00
00
00

Preparer Certification.

I declare under penalty of perjury that this
return is based on all information of which I have any knowledge.

By checking this box, I authorize Treasury to discuss my return with my preparer.

Authorized Signer’s Name (print or type)
Title

+

0000 2024 38 02 27 9

Preparer’s Business Name (print or type)

Date
Telephone Number

X
X
X
X
X

X X X X X X X X

Preparer’s PTIN, FEIN or SSN
Authorized Signature for Tax Matters

X
X
X
X
X

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

Instructions for Form 4905
Insurance Company Annual Return for Corporate Income and Retaliatory Taxes
Purpose
To	 calculate	 premiums	 tax	 levied	 on	 insurance	 companies	
under	 the	 Corporate	 Income	 Tax	 and	 to	 claim	 credits	 against	
that	 tax.		 Foreign	 insurers	 must	 also	 compare	 burdens	 in	 order	
to	 determine	 if	 retaliatory	 tax	 is	 due,	 and	 calculate	 that	 tax,	 if	
due.

Effects of Public Act 222 of 2018
PA	 222	 of	 2018	 amended	 MCL	 206.635,	 which	 levies	 a	 tax	 on	
insurance	 companies	 equal	 to	 1.25%	 of	 gross	 direct	 premiums	
written	 on	 risk	 located	 or	 residing	 in	 Michigan.	 For	 the	 2024	
tax	 year,	 gross	 direct	 premiums	 attributable	 to	 qualified	 health	
insurance	premiums	are	taxed	at	0.9477%.	(See	the	instructions	
under	 “Direct	 Premiums	 Written	 in	 Michigan”	 for	 a	 definition	
of	 qualified	 health	 insurance	 policies.)	 The	 remaining	 portion	
of	the	tax	base	is	still	taxed	at	1.25%.

Line-by-Line Instructions
Lines	not	listed	are	explained	on	the	form.
Do	not	enter	data	in	boxes	filled	with	Xs.
Amended Returns:	 To	 amend	 a	 current	 or	 prior	 year	 annual	
return,	 complete	 the Insurance Company Amended Return for
Corporate Income and Retaliatory Taxes	 (Form	 4906)	 that	 is	
applicable	 for	 that	 year,	 and	 attach	 a	 separate	 sheet	 explaining	
the	 reason	 for	 the	 changes.	 Complete	 and	 file	 all	 schedules,	 all	
forms	 and	 all	 attachments	 filed	 with	 the	 original	 return,	 even	
if	 not	 amending	 information	 on	 a	 particular	 form	 or	 schedule.	
Include	 a	 copy	 of	 an	 amended	 federal	 return	 or	 a	 signed	 and	
dated	 IRS	 audit	 document,	 if	 applicable.	 Do not include a copy
of the original return with the amended return.	 Find	 detailed	
instructions	on	Form	4906.
Line 1:	 Enter	 the	 complete	 name	 and	 address	 including	 the	
two-digit	 abbreviation	 for	 the	 country	 code.	 See	 the	 list	 of	
country	 codes	 in	 the	 Corporate Income Tax (CIT) Forms and
Instructions for Insurance Companies	(Form	4904).
NOTE: Any	 correspondence	 regarding	 the	 return	 filed	 and/
or	 refund	 will	 be	 sent	 to	 the	 address	 provided	 on	 this	 form.	
The	 taxpayer’s	 primary	 address	 in	 Treasury	 files,	 identified	 as	
the	 legal	 address	 and	 used	 for	 all	 purposes	 other	 than	 refund	
and	 correspondence	 on	 a	 specific	 CIT	 return,	 will	 not	 change	
unless	 the	 taxpayer	 files	 a	 Notice of Change or Discontinuance
(Form	163)	with	Treasury.
FOREIGN FILERS:	Complete	the	address	fields	as	follows:

Line 2:	 Enter	 the	 taxpayer’s	 Federal	 Employer	 Identification	
Number	 (FEIN).	 Be	 sure	 to	 use	 the	 same	 account	 number	 on	
all	 forms.	 The	 taxpayer	 FEIN	 from	 line	 2	 must	 be	 entered	 in	
the	Taxpayer	FEIN	field	on	page	2.
NOTE:	 Unless	 already	 registered,	 taxpayers	 must	 register	
with	 the	 Michigan	 Department	 of	 Treasury	 before	 filing	 a	
tax	 return.	 Taxpayers	 are	 encouraged	 to	 register	 online	 at	
www.michigan.gov/businesstaxes.	 Taxpayers	 that	 register	
with	 Treasury	 online	 receive	 their	 registration	 confirmation	
within	seven	days.
If	 the	 taxpayer	 does	 not	 have	 an	 FEIN,	 the	 taxpayer	 	 must	
obtain	 an	 FEIN	 before	 filing	 the	 CIT.	 Visit	 www.michigan.
gov/businesstaxes	for	more	information	on	obtaining	an	FEIN.
Returns received without a registered account number will
not be processed until such time as a number is provided.
Line 3:	 Check	 this	 box	 if	 the	 company	 is	 a	 foreign	 insurer.	
Alien	insurers	are	considered	foreign	insurers,	unless	their	port	
of	 entry	 is	 Michigan,	 in	 which	 case	 the	 company	 is	 considered	
domestic	for	the	filing	of	this	return.
Line 4:	 Alien	 insurers,	 enter	 the	 two-letter	 postal	 code	 for	 the	
U.S.	state	that	is	your	port	of	entry.
Direct Premiums Written in Michigan
NOTE: For line 5 through line 13 and line 20 through
line 22, complete Column A to report Qualified Health
Insurance Policies and Column B to report all other
policies.
“Qualified	 health	 insurance	 policies”	 means	 policies	 written	
on	 risk	 located	 or	 residing	 in	 this	 state	 that	 are	 one	 of	 the	
following	types	of	policies:	
(a)	 Comprehensive	 major	 medical,	 regardless	 of	 whether	
the	 policy	 is	 eligible	 for	 a	 health	 savings	 account	 or	
purchased	on	the	health	insurance	marketplace.	
(b)	Student.	
(c)	Children’s	health	insurance	program.	
(d)	Medicaid.	
(e)	 Employer	 comprehensive,	 regardless	 of	 whether	
the	 policy	 is	 eligible	 for	 a	 health	 savings	 account	 or	
purchased	on	the	health	insurance	marketplace.	
(f)	Multiple	employer	associations	or	trusts	and	any	other	
employer	associations	and	trusts.

Address:	Enter	the	postal	address	for	this	taxpayer.

Qualified	 Health	 Insurance	 Policies	 are	 taxed	 at	 a	 special	 rate,	
determined	annually	using	a	statutory	formula.

City:	 Enter	 the	 city	 name	 for	 this	 taxpayer.	 DO	 NOT	
include	the	country	name	in	this	field.

Line 5:	 Enter	 all	 gross	 direct	 premiums	 written	 on	 property	 or	
risk	located	or	residing	in	Michigan.

State:	 Enter	 the	 two-letter	 state	 or	 province	 abbreviation.	
If	there	is	no	applicable	two-letter	abbreviation,	leave	this	
field	blank.

Line 6:	 Enter	 premiums	 on	 policies	 not	 taken	 to	 the	 extent	
these	premiums	were	included	in	line	5.

ZIP/Postal Code:	Enter	the	ZIP	Code	or	Postal	Code.

Line 7:	 Enter	 returned	 premiums	 on	 canceled	 policies	 to	 the	
extent	these	premiums	were	included	in	line	5.

Country Code:	 Enter	 the	 two-letter	 country	 code	
provided	in	this	tax	booklet.

8

Line 8:	 Enter	 receipts	 on	 sales	 of	 annuities	 to	 the	 extent	 these	
receipts	were	included	in	line	5.
Line 9:	 Enter	 receipts	 on	 reinsurance	 premiums	 assumed	 to	
the	extent	these	receipts	were	included	in	line	5,	and	only	if	tax	
was	paid	on	the	original	premiums.
DISABILITY INSURANCE EXEMPTION
Line 12:	 “Disability	 insurance”	 includes	 any	 policy	 or	 contract	
of	insurance	against	loss	resulting	from	sickness	or	from	bodily	
injury	or	death	by	accident,	or	both,	including	also	the	granting	
of	 specific	 hospital	 benefits	 and	 medical,	 surgical	 and	 sickcare	 benefits	 to	 any	 person,	 family	 or	 group,	 subject	 to	 certain	
exclusions.
The	 exclusion	 for	 disability	 insurance	 premiums	 does	 not	
include	 credit	 insurance	 or	 disability	 income	 insurance	
premiums.
Line 22, Column A:	Multiply	line	21	by	0.9477%.
Line 22, Column B:	Multiply	line	21	by	1.25	percent	(0.0125).
CREDITS
Line 24:	 Enter	 the	 amounts	 paid	 to	 the	 listed	 facilities	
or	 associations	 from	 January	 1,	 2023,	 to	 December	 31,	
2023,	 including	 special	 assessments.	 Net	 the	 amounts	 paid	
and	 refunds	 received	 during	 2023	 for	 the	 same	 facility	 or	
association.	 If	 refunds	 received	 exceed	 the	 amount	 paid	 in	 the	
year	for	the	same	facility	or	association,	enter	zero.
Line 24c:	 For	 tax	 years	 beginning	 on	 and	 after	 January	 1,	
2023,	 amounts	 paid	 to	 the	 Michigan	 Automobile	 Insurance	
Placement	 Facility	 (MAIPF)	 that	 are	 attributable	 to	 the	
assigned	 claims	 plan	 shall	 not	 be	 included	 in	 the	 calculation	 of	
this	credit.
Line 26:	 Enter	 the	 amount	 of	 Michigan	 Examination	 Fees	 or	
Regulatory	 Fees	 paid	 in	 2024	 (under	 Michigan	 Compiled	 Law	
500.224).
Line 29:	 If	 not	 claiming	 the	 CIT	 Historical	 Preservation	 Tax	
Credit,	carry	the	amount	from	line	28	to	line	29.
Line 30:	 Enter	 the	 Total	 Recapture	 of	 Certain	 Business	 Tax	
Credits	from	Form	4902.	Include	a	copy	of	Form	4902.
Retaliatory Instructions
For foreign and alien insurers only; domestic insurers skip
lines 32 through 46.
Do	 not	 mail	 this	 return	 with	 the	 Michigan	 Annual	 Financial	
Statement.
Foreign	 insurers	 must	 pay	 to	 Michigan	 the	 same	 type	 of	
obligation	 a	 similar	 Michigan	 insurer	 is	 required	 to	 pay	 in	 the	
company’s	 state	 of	 domicile.	 Enter	 all	 items	 that	 are	 required	
of	 a	 Michigan	 insurance	 company.	 Some	 taxes	 and	 obligations	
imposed	in	other	states	may	have	no	corresponding	requirement	
in	 Michigan;	 however,	 this	 does	 not	 relieve	 the	 foreign	 insurer	
from	the	obligation	of	computing	and	paying	the	correct	amount	
of	the	tax.
Do	 not	 include	 the	 following	 Michigan	 assessments,	
or	 comparable	 assessments	 in	 the	 company’s	 state	 of	
incorporation,	in	the	retaliatory	calculation:

9

•
•
•
•
•
•
•

Michigan	Worker’s	Compensation	Placement	Facility
Michigan	Basic	Property	Insurance	Association
Michigan	Automobile	Insurance	Placement	Facility
Property	and	Casualty	Guaranty	Association
Michigan	Life	and	Health	Insurance	Guaranty	Association
Catastrophic	Claims	Association
Assessment	 under	 Health	 Insurance	 Claims	 Assessment	 Act	
(HICAA).

Line 32:	 Enter	 the	 tax	 a	 Michigan	 company	 would	 pay	
to	 the	 taxpayer’s	 state	 of	 incorporation	 if	 it	 conducted	 the	
same	 amounts	 and	 types	 of	 business	 there	 as	 the	 taxpayer	
is	 conducting	 in	 Michigan.	 Attach	 a	 copy	 of	 the	 state	 of	
incorporation’s	 tax	 form	 on	 which	 this	 pro	 forma	 tax	 on	 the	
hypothetical	Michigan	company	was	calculated.
Lines 34 through 44:	 In	 column	 A,	 “State	 of	 Incorporation,”	
enter	 the	 amounts	 that	 would	 be	 paid	 by	 a	 hypothetical	
Michigan	 insurance	 company	 doing	 the	 same	 types	 and	
amounts	 of	 business	 in	 the	 taxpayer’s	 home	 state	 that	 the	
taxpayer	is	doing	in	Michigan.
Lines 39 and 41-44: In	column	B,	“Michigan,”	enter	the	actual	
amounts	paid	by	the	taxpayer	to	Michigan.
Line 44: Attach	a	detailed	schedule	of	assessments.
Line 46:	Subtract	line	45,	column	B,	from	line	45,	column	A.	If	
less	than	zero,	enter	zero.
PAYMENTS, REFUNDABLE CREDITS, AND TAX DUE
Line 49:	 Enter	 the	 total	 tax	 paid	 with	 the	 quarterly	 estimated	
tax	returns.	
Line 51:	 Enter	 here	 Michigan	 Tax	 withheld	 for	 deferred	
compensation	 plans,	 life	 insurance	 and/or	 lottery	 annuities	
issued	 to	 a	 business	 account	 number	 through	 MCL	 206.703(1).	
Taxpayers	 can	 enter	 the	 Michigan	 Tax	 withheld	 reported	 on	 the	
W-2G	and/or	1099R.
Also	 report	 any	 credit	 for	 the	 taxpayer’s	 allocated	 share	 of	
Michigan	 flow-through	 entity	 (FTE)	 tax	 levied	 on	 and	 paid	 by	
an	 electing	 flow-through	 entity.	 Such	 an	 electing	 flow-through	
entity	 should	 be	 indirectly	 owned	 by	 this	 taxpayer.	 Include	 a	
copy	 of	 the	 Schedule	 K-1	 with	 the	 Schedule	 K-1	 notes,	 or	 other	
supporting	 documentation	 received	 from	 the	 electing	 flowthrough	entity,	to	support	the	credit	claimed	on	this	line.
Line 52:	 The	 Worker’s	 Disability	 Supplemental	 Benefit	
(WDSB)	 Credit	 is	 available	 to	 an	 insurance	 company	 subject	
to	 the	 Worker’s	 Disability	 Compensation	 Act	 of	 1969.	 The	
credit	 is	 equal	 to	 the	 amount	 paid	 during	 that	 tax	 year	 by	 the	
insurance	 company	 pursuant	 to	 Section	 352	 of	 the	 act,	 as	
certified	by	the	director	of	the	Worker’s	Compensation	Agency,	
Department	 of	 Licensing	 and	 Regulatory	 Affairs	 (LARA),	
during	 the	 tax	 year.	 The	 amount	 of	 the	 credit	 is	 provided	 to	
taxpayers	 by	 LARA.	 For	 more	 information	 on	 WDSB	 credit	
eligibility,	 contact	 LARA,	 Workers’	 Compensation	 Agency,	 by	
phone	 at	 1-888-396-5041,	 by	 email	 at	 [email protected],	
or	visit	the	LARA	Web	site	at	www.michigan.gov/wca.
Line 55:	 If	 penalty	 and	 interest	 are	 owed	 for	 not	 filing	
estimated	 returns	 or	 for	 underestimating	 tax,	 complete	
the	 CIT Penalty and Interest Computation for Underpaid

Estimated Tax (Form	 4899),	 to	 compute	 penalty	 and	 interest	
due.	 If	 a	 taxpayer	 chooses	 not	 to	 file	 Form	 4899,	 Treasury	
will	 compute	 penalty	 and	 interest.	 (Form	 4899	 is	 available	 at	
www.michigan.gov/treasuryforms.)

Other Supporting Forms and Schedules

Line 56:	Refer	to	the	“Computing	Penalty	and	Interest”	section	
in	 Form	 4904	 to	 determine	 the	 annual	 return	 penalty	 rate	 and	
use	the	following	Overdue	Tax	Penalty	worksheet.

• Proof	 of	 payment	 for	 any	 items	 listed	 in	 the	 “Michigan”	
column	for	lines	40	through	43.
• Worker’s	 Disability	 Supplemental	 Benefit	 (WDSB)	
Certificate.

WORKSHEET – OVERDUE TAX PENALTY
A. Tax	due	from	Form	4905,	line	54	........
B. Late	or	insufficient	
payment	penalty	percentage	................
C. Multiply	line	A	by	line	B.....................
	

00
%
00

Carry	amount	from	line	C	to	Form	4905,	line	56.
Line 57:	Use	the	following	worksheet	to	calculate	Overdue	Tax	
Interest.

A.
B.
C.
D.
E.

WORKSHEET – OVERDUE TAX INTEREST
Tax	due	from	Form	4905,	line	54	........
Applicable	daily	interest	percentage		..
Number	of	days	return	was	past	due	...
Multiply	line	B	by	line	C		....................
Multiply	line	A	by	line	D		....................

The	following	forms	and	their	requested	attachments	should	be	
included	as	part	of	this	return,	as	applicable:

• 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.

00
%
00

Carry	amount	from	line	E	to	Form	4905,	line	57.
NOTE:	 If	 the	 late	 period	 spans	 more	 than	 one	 interest	 rate	
period,	 divide	 the	 late	 period	 into	 the	 number	 of	 days	 in	 each	
of	 the	 interest	 rate	 periods	 identified	 under	 the	 “Computing	
Penalty	 and	 Interest”	 section	 in	 Form	 4904	 and	 apply	 the	
calculations	 in	 the	 Overdue	 Tax	 Interest	 worksheet	 separately	
to	 each	 portion	 of	 the	 late	 period.	 Combine	 these	 interest	
subtotals	and	carry	the	total	to	Form	4905,	line	57.
Line 59: If	 the	 amount	 of	 the	 tax	 overpayment,	 less	 any	
penalty	 and	 interest	 due	 on	 lines	 55,	 56	 and	 57,	 is	 less	 than	
zero,	enter	the	difference	(as	a	positive	number)	on	line	59.
NOTE:	 If	 an	 overpayment	 exists,	 a	 taxpayer	 must	 elect	 a	
refund	 of	 all	 or	 a	 portion	 of	 the	 amount	 and/or	 designate	 all	 or	
a	 portion	 of	 the	 overpayment	 to	 be	 used	 as	 an	 estimate	 for	 the	
next	CIT	tax	year.	Complete	lines	60	and	61	as	applicable.
Line 60:	 If	 the	 taxpayer	 anticipates	 a	 CIT	 or	 Retaliatory	 Tax	
liability	 in	 the	 filing	 period	 subsequent	 to	 this	 return,	 some	 or	
all	 of	 any	 overpayment	 from	 line	 59	 may	 be	 credited	 forward	
to	 the	 next	 tax	 year	 as	 an	 estimated	 payment.	 Enter	 the	 desired	
amount	to	use	as	an	estimate	for	the	next	CIT	tax	year.
Reminder:	 Taxpayers	 must	 sign	 and	 date	 returns.	 Tax	
preparers	 must	 provide	 a	 Preparer	 Taxpayer	 Identification	
Number	 (PTIN),	 FEIN	 or	 Social	 Security	 number	 (SSN),	 a	
business	name,	and	a	business	address	and	phone	number.

10

Country Codes
Countries	 are	 identified	 by	 two-letter	 codes	 –	 Country	 Codes	 –	 which	 are	 required	 on	 some	 Michigan	 Business	 Tax	 (MBT)	 forms,	
including	the	annual	returns.	The	following	is	a	list	of	countries	and	their	codes.
AF Afghanistan

CK Cook Islands

IN

India

NR Nauru

SB Solomon Islands
SO Somalia

AX Åland Islands

CR Costa Rica

ID

Indonesia

NP Nepal

AL Albania

CI

IR

Iran

NL Netherlands

ZA South Africa

DZ Algeria

HR Croatia

IQ Iraq

AN Netherlands Antilles

GS S. Georgia, Sandwich

AS American Samoa

CU Cuba

IE

NC New Caledonia

KR South Korea
ES Spain
LK Sri Lanka

Côte D’ivoire

Ireland

AD Andorra

CY Cyprus

IM Isle Of Man

NZ New Zealand

AO Angola

CZ Czech Republic

IL

Israel

NI

AI

CD Dem. Rep. of Congo

IT

Italy

NE Niger

SD Sudan

DK Denmark

JM Jamaica

NG Nigeria

SR Suriname
SJ Svalbard, Jan Mayen

Anguilla

AQ Antarctica

Nicaragua

AG Antigua & Barbuda

DJ Djibouti

JP Japan

NU Niue

AR Argentina

DM Dominica

JE Jersey

NF Norfolk Island

SZ Swaziland

AM Armenia

DO Dominican Republic

JO Jordan

KP North Korea

SE Sweden

AW Aruba

EC Ecuador

KZ Kazakhstan

MP N. Mariana Islands

CH Switzerland
SY Syrian Arab Republic

AU Australia

EG Egypt

KE Kenya

NO Norway

AT Austria

SV El Salvador

KI

OM Oman

TW Taiwan

AZ Azerbaijan

GQ Equatorial Guinea

KW Kuwait

PK Pakistan

TJ

BS Bahamas

ER Eritrea

KG Kyrgyzstan

PW Palau

TZ Tanzania

BH Bahrain

EE Estonia

LA Laos

PS Palestinian Occ. Terr.

TH Thailand

BD Bangladesh

ET Ethiopia

LV Latvia

PA Panama

TL Timor-Leste

BB Barbados

FK Falkland Islands

LB Lebanon

PG Papua New Guinea

TG Togo

BY Belarus

FO Faroe Islands

LS Lesotho

PY Paraguay

TK Tokelau
TO Tonga

Kiribati

Tajikistan

BE Belgium

FJ

Fiji

LR Liberia

PE Peru

BZ Belize

FI

Finland

LY Libya

PH Philippines

TT Trinidad & Tobago

BJ Benin

FR France

LI

PN Pitcairn

TN Tunisia

BM Bermuda

GF French Guiana

LT Lithuania

PL Poland

TR Turkey
TM Turkmenistan

Liechtenstein

BT Bhutan

PF French Polynesia

LU Luxembourg

PT Portugal

BO Bolivia

TF Fr. Southern Terr.

MO Macao

PR Puerto Rico

TC Turks & Caicos

BA Bosnia, Herzegovina

GA Gabon

MK Macedonia

QA Qatar

TV Tuvalu

BW Botswana

GM Gambia

MG Madagascar

RE Réunion

UG Uganda

BV Bouvet Island

GE Georgia

MW

RO Romania

UA Ukraine

BR Brazil

DE Germany

MY Malaysia

RU Russian Federation

AE United Arab Emir.

IO Brit. Ind. Ocean Terr.

GH Ghana

MV Maldives

RW Rwanda

GB United Kingdom

BN Brunei Darussalam

GI Gibraltar

ML Mali

BL St. Barthélemy

US United States

BG Bulgaria

GR Greece

MT Malta

SH St. Helena

UM U.S. Minor Out. Isl.

BF Burkina Faso

GL Greenland

MH Marshall Islands

KN St. Kitts & Nevis

UY Uruguay

BI

GD Grenada

MQ Martinique

LC St. Lucia

UZ Uzbekistan

GP Guadeloupe

MR Mauritania

MF St. Martin

VU Vanuatu

CM Cameroon

GU Guam

MU Mauritius

PM St. Pierre & Miquelon

VE Venezuela

CA Canada

GT Guatemala

YT Mayotte

VC St. Vincent, Grenad.

VN Vietnam

CV Cape Verde

GG Guernsey

MX Mexico

WS Samoa

VG Virgin Islands, British

KY Cayman Islands

GN Guinea

FM Micronesia

SM San Marino

VI

CF Cent. African Repub.

GW Guinea-Bissau

MD Moldova

ST Sao Tome & Principe WF Wallis & Futuna

TD Chad

GY Guyana

MC Monaco

SA Saudi Arabia

EH Western Sahara

CL Chile

HT Haiti

MN Mongolia

SN Senegal

YE Yemen

CN China

HM Heard, McDonald Isl. ME Montenegro

RS Serbia

ZM Zambia

SC Seychelles

ZW Zimbabwe

Burundi

KH Cambodia

Malawi

CX Christmas Island

VA Holy See (Vatican)

MS Montserrat

CC Cocos Islands

HN Honduras

MA Morocco

SL Sierra Leone

CO Colombia

HK Hong Kong

MZ Mozambique

SG Singapore

KM Comoros

HU Hungary

MM Myanmar

SK Slovakia

CG Congo

IS

NA Namibia

SI

11

Iceland

Slovenia

Virgin Islands, U.S.

XX Countries-Other