4892: CIT AMENDED Annual Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Form 4892 is the 2024 Corporate Income Tax Amended Return. It compares originally filed or most recently amended amounts with corrected amounts for income, deductions, credits, tax liability and payments, and calculates any payment due, refund or credit forward.
Who files this form
Standard Corporate Income Tax (CIT) taxpayers use Form 4892 to amend a return. This version is for tax year 2024.
An amended return is required if changes to a federal income tax return affect the CIT tax base.
Insurance companies use Form 4906 instead. Financial institutions use Form 4909. Use the amended return for the correct tax year and taxpayer type.
What you'll need
- All schedules and attachments filed with the original return, even if they are unchanged. Do not attach a copy of the original return.
- A separate sheet explaining why you are amending the return.
- The amounts from your most recent return for Column A, and the corrected amounts for Column B.
- Records of payments made with the original and previous returns for this tax year, additional payments, and overpayments received or credited forward.
- The instructions for the CIT Annual Return, Form 4891, to complete Form 4892 unless the amended-return instructions say otherwise.
The form also calls for supporting forms where applicable, including Forms 4896 and 4897 for unitary business groups, Form 4900 for unitary flow-through entity sales, and Form 4898 for non-unitary flow-through entity income.
How to file
- Enter your taxpayer information and tax period. Repeat the FEIN from line 3 at the top of each following page.
- Select the two-digit reason code that best explains the amendment. Enter it on page 1 and attach a separate explanation.
- Where Column A appears, enter the amounts from the most recent return being amended. Enter corrected amounts in Column B. Use only amended numbers on lines 9 through 11.
- Complete the payment, tax due, refund, or credit-forward information. Include the required schedules and attachments, and sign and date 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 56 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
- Attaching the original return. Include its schedules and attachments instead, even if they have not changed.
- Leaving out the separate explanation for the amendment.
- Omitting the FEIN from pages 2 and 3.
- Using original figures on lines 9 through 11. These lines require only amended numbers.
- 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.
- Stapling the payment check to the return. The form says not to do this.
Questions people ask
How long do I have to amend a return to claim a refund?
File within four years of the original return’s due date, including valid extensions.
Will interest be paid on a refund claim?
The instructions say interest will be paid beginning 45 days after the claim is filed or the due date, whichever is later.
Can penalty and interest apply if the amendment reports additional tax owed?
Yes. If the amendment reports a deficiency, penalty and interest may apply from the original return’s due date.
What counts as an overpayment received from an earlier return?
Include both refunds received and credits forward created on the original return and all previous returns.
Can I apply an overpayment to the next CIT tax year?
Yes. Enter the portion of the line 57 overpayment you want credited forward on line 58. Line 59 is the refund amount, calculated by subtracting line 58 from line 57.