4891: CIT Annual Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 4891 is the 2024 Michigan Corporate Income Tax Annual Return for standard taxpayers. It reports business income, Michigan sales apportionment, income adjustments, credits, payments, and any tax due, refund, or credit forward. It cannot be used as an amended return.
Who files this form
For tax year 2024, a standard taxpayer must file an annual Corporate Income Tax (CIT) return if it has all three:
- Nexus in Michigan.
- Apportioned or allocated gross receipts of $350,000 or more.
- CIT tax liability greater than $100.
Standard taxpayers include C corporations, entities electing federal C corporation tax treatment, and unitary business groups (UBGs) that include those entities.
Businesses operating for less than 12 months must annualize gross receipts to check the filing threshold. UBGs calculate the threshold after eliminating intercompany transactions.
Insurance companies use Form 4905, and financial institutions use Form 4908, rather than Form 4891. Even if you do not meet the filing thresholds, there may be another reason to file, such as claiming a refund of estimated payments.
When it's due
For tax year 2024, the form states that the return is due April 30, or on or before the last day of the fourth month after the close of the tax year.
What you'll need
Have the information needed to complete the return:
- Your registered FEIN, business name, address, six-digit NAICS code, and tax-year dates.
- Michigan and total sales, gross receipts, federal taxable income, and applicable income adjustments.
- Prior-period overpayments, estimated payments, extension payments, and Michigan withholding or flow-through entity credits.
Additional forms depend on your situation:
- UBGs: Complete Form 4897 for each member before Form 4891. Include Form 4896 if necessary.
- Unitary flow-through entities: Include Form 4900 when reporting their proportionate sales on lines 9b or 9e.
- Non-unitary flow-through entity income: Include Form 4898 for line 26.
- Credits and recapture: Use Form 4893 for the Small Business Alternative Credit, Form 5793 for the CIT Historic Preservation Credit, and Form 4902 for credit recapture, as applicable.
- Underpaid estimated tax: Use Form 4899 for the penalty and interest reported on line 50.
- Refund based on Public Law 86-272 protection: Include an attachment explaining the circumstances of the protection.
How to file
Before filing, register with the Michigan Department of Treasury if you have not already done so. The text encourages online registration at www.michigan.gov/businesstaxes. You must obtain an FEIN before filing.
Complete both pages and sign the taxpayer certification. For a UBG, an individual authorized to sign for the designated member must sign the return.
Without payment, mail the return to:
Michigan Department of Treasury
PO Box 30803
Lansing MI 48909
With payment, pay the amount on line 53 and mail the check and return to:
Michigan Department of Treasury
PO Box 30804
Lansing MI 48909
Make the check payable to State of Michigan. Print the taxpayer’s FEIN, the tax year, and CIT on the front of the check. Do not staple the check to the return.
Common mistakes
- Using Form 4891 to amend a return. Use Form 4892 for the year being amended instead.
- Filing without a registered account number. Treasury will not process the return until a number is provided. Use the same FEIN on all forms and enter it on page 2 as well.
- Leaving required fields blank. Complete all apportionment lines, entering zero on lines 9a through 9e when the amount is zero. Do not leave line 11 blank.
- Including flow-through gross receipts on line 10a. The text specifically says not to include them there.
- Missing UBG requirements. Every UBG must check line 7a and complete Form 4897 for each member before completing Form 4891.
- Assuming the return changes your legal address. Changing the address on this return does not change Treasury’s legal address record. File Form 163 to make that change.
Questions people ask
Can I file just to recover estimated tax payments?
Yes. If apportioned or allocated gross receipts are below $350,000, there is no credit recapture, and you are filing to claim a refund of estimated payments, skip lines 12 through 43 and lines 49 through 53. UBGs following this rule must still include Form 4897 for each member and Form 4896 if necessary.
What tax rate does the form use?
Line 38 calculates CIT before credits by multiplying line 37 by 6%. If the result is below zero, enter zero.
Can I apply an overpayment to next year instead of receiving a refund?
Yes. Enter the amount you want credited toward the next CIT tax year on line 55. Line 56 shows the refund remaining after subtracting that amount from the overpayment on line 54.
Can I amend my return using Form 4891?
No. Use the CIT Amended Annual Return, Form 4892, for the tax year being amended.