4567: Annual Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4567 is the 2025 Michigan Business Tax Annual Return. It reports gross receipts and business income, calculates modified gross receipts tax and business income tax, and accounts for credits, adjustments, and payments.
When it's due
For tax year 2025, the form states that the return is due April 30 or on or before the last day of the 4th month after the close of the tax year. It does not print a calendar year next to April 30.
What you'll need
Have the information needed to complete the return:
- Taxpayer name, address, FEIN or TR Number, organization type, business activity, and NAICS code.
- Michigan and total sales, gross receipts, business income, and amounts for applicable additions and subtractions.
- Prior MBT overpayment credits, estimated tax payments, and tax paid with an extension request.
Additional forms depend on your entries:
- Form 4580: Include it for a Michigan unitary business group return.
- Form 4586 and/or Form 4581: Complete and attach, as applicable, if business activity is protected under PL 86-272.
- Forms 4568, 4587, 4946, 4574, and 4582: The return uses amounts from these forms for nonrefundable credits, credit and deduction recapture, the Corporate Income Tax adjustment, refundable credits, and underpaid estimate penalty and interest, respectively.
- Form 4579: The return uses line 5 for the qualified affordable housing seller’s deduction.
How to file
Complete the applicable parts of the three-page return and sign the taxpayer certification on page 3.
Without payment, mail the return to:
Michigan Department of Treasury
PO Box 30783
Lansing MI 48909
With payment, pay the amount on line 70 and mail the check and return to:
Michigan Department of Treasury
PO Box 30113
Lansing MI 48909
Make the check payable to State of Michigan. Print the taxpayer’s FEIN or TR Number, the tax year, and MBT on the front of the check. Do not staple the check to the return.
Common mistakes
- Entering an annual surcharge: Line 52 says the surcharge no longer applies and no amount should be entered.
- Filling in line 62: Leave it blank and skip to line 63.
- Completing amended-return entries on an original return: If you are not amending, skip from line 65 to line 67.
- Leaving Michigan sales blank when there are none: Line 11a says to enter zero.
- Missing the Small Business Alternative Credit skip instruction: If claiming that credit, skip line 17 and go to line 18.
- Stapling the check to the return: The payment instructions specifically say not to staple it.
Questions people ask
How do I mark an amended return?
Check the amended-return box at the top of page 1. Line 66 is for amended returns only and accounts for payments and overpayments from original and/or amended returns.
Can I apply an overpayment to the next tax year?
Yes. Line 72 is for the amount of the line 71 overpayment to credit forward as an estimate for the next tax year. Line 73 is for the amount to refund.
Can Treasury discuss my return with my preparer?
Yes. Check the authorization box in the certification area on page 3 to authorize Treasury to discuss the return with your preparer.
What if apportioned or allocated gross receipts are less than $350,000?
Line 53 instructs you to enter zero. Otherwise, it tells you to enter the amount from line 51.