4892: CIT AMENDED Annual Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 4892 is the 2025 Michigan Corporate Income Tax Amended Return. It reports corrected income, adjustments, tax liability, credits and payments, and calculates any payment due, refund or overpayment credited to the next tax year.
Who files this form
Form 4892 is Michigan’s Corporate Income Tax amended return. The 2025 form is for amending a return for calendar year 2025 or a tax year with beginning and ending dates entered on the form.
The form includes provisions for corporations and unitary business groups (UBGs). It does not provide complete rules for determining who must file.
What you'll need
Have the information needed to complete the return, including:
- Your taxpayer name, address, Federal Employer Identification Number (FEIN), NAICS code, and tax-year dates.
- Previously reported amounts and the corrected amounts.
- Michigan and total sales, gross receipts, federal taxable income, and applicable income adjustments.
- Records of estimated payments, extension payments, withholding or Flow-Through Entity credits, taxes already paid, and overpayments already received.
Depending on which items apply, the form calls for these additional forms:
- UBG return: Include Form 4897 and, if applicable, Form 4896.
- Sales from unitary Flow-Through Entities: Include Form 4900.
- Income from non-unitary Flow-Through Entities: Include Form 4898.
- Small Business Alternative Credit: Use Form 4893.
- CIT Historic Preservation Credit: Use Form 5793.
- Recapture of certain business tax credits: Use Form 4902.
- Underpaid estimated tax penalty and interest: Use Form 4899.
How to file
Complete the taxpayer information and applicable calculations. Use column A for previously reported amounts, as labeled on the form, and column B for the correct amounts. Complete the taxpayer certification and sign on page 3.
Without payment, mail the return to:
Michigan Department of Treasury
PO Box 30803
Lansing MI 48909
With payment, pay the amount on line 57 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
- Leaving apportionment lines incomplete: All lines in the line 9 calculation must be completed. Enter zero if any amount on lines 9a through 9e is zero.
- Skipping gross receipts information: Line 11, total gross receipts for filing threshold purposes, is marked required.
- Omitting UBG member payments: UBGs must include payments from all members on lines 44 through 47, as reported on Form 4897.
- Missing the signature page: The form directs you to continue and sign on page 3.
- Preparing the check incorrectly: Include the FEIN, tax year, and “CIT” on the front. Do not staple the check to the return.
Questions people ask
Where do I enter the corrected amounts?
Enter corrected amounts in column B. Column A is for previously reported amounts, as labeled on the form.
How do I account for tax already paid and refunds already received?
Line 49 asks for the amount paid with the original return plus additional tax paid afterward. Line 51 asks for overpayments received on the original return or amended returns. Line 52 subtracts line 51 from the payment total on line 50.
Can I apply an overpayment to the next CIT tax year?
Yes. Line 59 lets you enter the amount from line 58 to credit forward as an estimated payment for the next CIT tax year. Line 60 calculates the refund by subtracting line 59 from line 58.
Can Treasury discuss my return with my preparer?
You can authorize this by checking the box in the taxpayer certification on page 3.