4913: 2025 Corporate Income Tax Quarterly Return and Instructions (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4913 is the 2025 Corporate Income Tax Quarterly Return used to send estimated tax payments by check. The voucher records taxpayer identification, the tax year ending, and the payment amount, and may also be used by Michigan Business Tax filers.
Who files this form
Taxpayers whose annual combined Michigan Corporate Income Tax (CIT) liability is reasonably expected to exceed $800 must make quarterly estimated payments. CIT covers C Corporations and entities taxed as C Corporations for federal purposes, financial institutions, and insurance companies.
- Use Form 4913 when paying estimates by check. The form is not required for online payments.
- Michigan Business Tax (MBT) filers should also use Form 4913 to pay estimates, using current-year MBT instructions to calculate their payments.
- For a Unitary Business Group (UBG), the Designated Member should make all CIT estimated payments.
- CIT estimated payments are not required for a short tax year of less than four calendar months. For other tax years shorter than 12 months, annualize the tax to determine whether estimates are required.
When it's due
For calendar-year taxpayers, estimated returns and payments for tax year 2025 are due:
- April 15, 2025
- July 15, 2025
- October 15, 2025
- January 15, 2026, the following-year deadline for tax year 2025
For fiscal-year taxpayers using the 2025 form, returns and payments are due 15 days after the end of each fiscal quarter.
Insurance companies must file on a calendar-year basis.
What you'll need
To complete the voucher, have these details ready:
- Taxpayer name and mailing address
- Tax year ending, in YYYYMM format
- Federal Employer Identification Number (FEIN) or Michigan Treasury (TR) number
- Payment amount
If paying by mail, enclose a check with the completed return. If Treasury sent you a personalized estimate return, use it only if its information is correct. File the original and keep a copy.
For calculating estimates, some C Corporations may be able to approximate business income using monthly profit and loss statements. MBT filers should use current-year MBT form instructions.
How to file
Pay online
Visit Michigan Treasury Online, log in or create a user profile, and follow the fast pay instructions. You may make monthly or quarterly estimated payments online. Form 4913 is not required when paying online.
Pay by mail
- Complete the voucher and cut at the dotted line.
- Make your check payable to "State of Michigan."
- Write your FEIN or TR number, tax year, and "CIT Q" on the front of the check. MBT filers must also write "CIT Q."
- Enclose the check and return. Do not fold or staple.
Mail to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909-8274
Report all estimated payments on your CIT annual return, or on your MBT annual return if filing under MBT.
Common mistakes
- Using an incorrect personalized return. Do not use a personalized return with incorrect information, another taxpayer's return, or a photocopy of another taxpayer's form. The payment could post to the wrong account.
- Stapling the check to the return. The form says not to fold or staple.
- Underpaying estimates. To avoid underpayment interest and penalty, total estimates must generally reach at least 85 percent of annual liability, and each quarterly payment must reasonably approximate that quarter's liability, unless the prior-year safe harbor is satisfied.
- Overlooking earlier payment differences. Second-, third-, and fourth-quarter payments should include necessary adjustments for earlier overpayments or underpayments.
- Using an ineligible account for online debit. A debit is ineligible if its foreign-account funding or association makes it an International ACH Transaction under NACHA rules. Ask your financial institution about the account's status.
Questions people ask
How much should each quarterly payment be?
Each payment must approximate the tax liability for the quarter or equal 25 percent of estimated annual liability. Insurance companies calculate estimates using the greater of CIT or retaliatory tax.
Can I base payments on last year's CIT liability?
If the preceding year's liability was $20,000 or less, four equal, timely installments totaling that liability can satisfy the prior-year safe harbor. Faster payments also qualify. You must have had Michigan business activity in the prior year, and this safe harbor is unavailable if the business did not exist then. If the prior tax year was shorter than 12 months, annualize its liability for both the $20,000 limit and the payment calculation.
Do I need an annual return to claim a refund?
Yes. An annual return must be filed to claim a refund.
Where can I get a replacement form?
If you lose a return or have not made estimated payments before, visit www.michigan.gov/businesstaxes to obtain a form.