4891: CIT Annual Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 4891 is the 2025 Michigan Corporate Income Tax Annual Return. It reports business income, adjustments, sales apportionment, credits and payments to calculate tax due, a refund or an overpayment credited to the next tax year. It cannot be used as an amended return.
Who files this form
Form 4891 is Michigan’s Corporate Income Tax Annual Return for calendar year 2025 or a tax year with the beginning and ending dates entered on the form. It includes filing provisions for corporations and unitary business groups (UBGs).
The form says you are not required to file this return or pay the tax if either:
- Tax liability on line 41 is $100 or less.
- Gross receipts on line 11 are less than $350,000.
There may still be other reasons to file. The form warns that the gross receipts threshold differs for short-period filers and refers them to the instructions. Those instructions were not provided.
When it's due
For the 2025 tax-year return, 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. The printed April 30 deadline does not specify a calendar year.
What you'll need
Have the information needed to complete the return, including:
- Taxpayer name, address, Federal Employer Identification Number (FEIN), NAICS code and tax-year dates.
- Michigan and total sales, gross receipts, federal taxable income, income adjustments and available CIT business loss carryforward.
- Prior-period overpayments, estimated payments, extension payments, Michigan tax withheld and applicable credits.
Depending on your situation, the form calls for these additional forms:
- UBG return: Form 4897 and, if applicable, Form 4896.
- Proportionate sales from unitary flow-through entities (FTEs): Form 4900.
- Income from non-unitary FTEs: Form 4898.
- Small Business Alternative Credit: Form 4893.
- CIT Historic Preservation Credit: Form 5793.
- Recapture of certain business tax credits: Form 4902.
- Underpaid estimated tax penalty and interest: Form 4899.
How to file
Complete both pages and sign the taxpayer certification on page 2. Provide the authorized signer’s name, date, title and telephone number.
Without payment, mail the return to:
Michigan Department of Treasury
PO Box 30803
Lansing MI 48909
With payment, pay the amount on line 54 and mail the check and return to:
Michigan Department of Treasury
PO Box 30804
Lansing MI 48909
Common mistakes
- Using Form 4891 to amend a return. The form expressly says to use Form 4892 instead.
- Leaving apportionment lines incomplete. All lines in the apportionment calculation must be completed. Enter zero when an amount on lines 9a through 9e is zero.
- Skipping line 11. Total gross receipts for filing-threshold purposes is marked required.
- Using the standard gross receipts threshold for a short period without checking the instructions. The form warns that the threshold differs for short-period filers.
- Omitting UBG member amounts. Sum the amounts reported for all members on Form 4897 and carry them to the corresponding lines on Form 4891. Lines 44 through 47 must include payments from all members reported on Form 4897.
- Forgetting page 2. The form reminds filers to continue and sign on page 2.
Questions people ask
Can I use Form 4891 to amend my return?
No. Use the CIT Amended Return, Form 4892.
What tax rate does the form use?
Line 38 calculates Corporate Income Tax Before Credit by multiplying line 37 by 6% (0.06). If the result is less than zero, enter zero.
Can I apply an overpayment to my next CIT tax year?
Yes. Enter the amount of the line 55 overpayment you want credited forward on line 56. Line 57 calculates the refund by subtracting line 56 from line 55.
Can Treasury discuss my return with my preparer?
You can authorize this by checking the box in the taxpayer certification section.