4909: Amended CIT Annual Return for Financial Institutions (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 4909 is Michigan’s 2025 Corporate Income Tax Amended Return for Financial Institutions. It reports corrected franchise tax calculations, credits and payments, and determines any payment due, refund or credit forward.
Who files this form
Form 4909 is Michigan’s amended Corporate Income Tax return for financial institutions for tax year 2025.
The form includes a filing option for a Michigan Unitary Business Group (UBG). If filing a UBG return, check line 8b and include Form 4910.
What you'll need
Have the information needed to complete these parts of the return:
- Taxpayer or designated member name, FEIN, address, business activity and NAICS code.
- Name and FEIN of the top-tiered parent entity filing the FFIEC report.
- Amounts originally filed, last amended or audited, along with the corrected amounts.
- Michigan and total gross business, equity capital, Michigan and U.S. obligations, and any authorized insurance company subsidiary capital amounts.
- Payment, credit and prior overpayment amounts requested on lines 25 through 32.
The form also calls for these forms where applicable:
- Form 4910: Include with a UBG return.
- Form 5793, line 11: Tax liability after the CIT Historic Preservation Credit.
- Form 4902: Recapture of certain business tax credits.
- Form 4899, line 38: Underpaid estimate penalty and interest.
How to file
Complete both pages, enter the reason code for amending, and sign the taxpayer certification on page 2.
Without payment, mail the return to:
Michigan Department of Treasury
PO Box 30803
Lansing MI 48909
With payment, pay the amount on line 38 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
- Do not omit Form 4910 when filing a Michigan UBG return.
- If there is no Michigan gross business, enter zero on line 9a.
- On lines 10, 11 and 12, enter zero if the amount is less than zero.
- On line 22, enter zero if the amount is less than or equal to $100.
- Leave line 34 or line 39 blank if its calculated amount is less than zero. If line 34 is blank, go to line 39 rather than completing line 38.
- Remember to continue to page 2 and sign the return.
- Do not staple the check to the return. Include the taxpayer’s FEIN, tax year and “CIT” on the front of the check.
Questions people ask
What goes in columns A and B?
Column A is for amounts as originally filed, last amended or audited. Column B is for the correct amounts.
How is the apportionment percentage calculated?
Divide Michigan gross business on line 9a by total gross business on line 9b. Enter the result on line 9c.
Can an overpayment be credited to the next tax year?
Yes. Line 40 lets you designate an amount from line 39 to be credited forward as an estimate for the next tax year. Line 41 calculates the refund by subtracting line 40 from line 39.
Can I authorize Treasury to discuss the return with my preparer?
Yes. Check the authorization box in the taxpayer certification section on page 2.