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Michigan Corporate Income Tax ReturnMIGenC (2014)
General Information
Unitary Business Group Information
General footnote
NAICS code (If different from federal)
Date discontinued
Designated member's name
Beginning
Ending
Membership dates: (Part-year members only)
Print unitary business group member forms
Use this section to complete additional information for a member of a unitary business group
Refund only or protected under PL 86-272
Authorize treasury to discuss return with preparer (1 = Yes, 2 = No) (If different from federal)
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MIGenC MI1
2014 CORPORATION / S CORPORATION
Michigan Amended ReturnMIAmend (2014)
General Information
Amounts as Previously Reported
Amended Amounts
General Information
Amounts as Previously Reported
Amended Amounts
Explanation of changes
Transfer original information
Federal taxable income
Domestic production activities deduction
Miscellaneous adjustments
Net bonus depreciation adjustment
Gain/loss adjustment on sale of assets
UBG eliminations from business income
Interest and dividends
Taxes on or measured by net income
Federal net operating loss
Royalty, interest, and other expenses
Miscellaneous additions
Income from non-unitary FTEs
Dividends and royalties received
Interest income from United States obligations
Miscellaneous subtractions
Apportionment percentage
Apportioned income from non-unitary FTEs
Business loss carryforward from prior year(s)
Small business alternative credit
Recapture of business tax credits
Overpayment credited from prior period return
Estimated tax payments
Tax paid with request for extension
Amounts paid with or after original return
Overpayment received on original return
Flow-through withholding payments
Reason code for amending return
Overpayment to be applied
Annual return interest
Annual return penalty
Expenses from the production of oil and gas, and/or minerals
Income from the production of oil and gas, and/or minerals
Underpaid estimate penalty and interest
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MIAmend MI8
2014 CORPORATION / S CORPORATION
Michigan Power of AttorneyMIPOA (2014)
General Information
Representative Information
Tax Matters Information
General Information
Representative Information
Tax Matters Information
Year(s) or period(s)
Limited:
Unlimited
Type of authorization:
Authorization dates:
Tax form number
Tax form number
Year(s) or period(s)
Type of tax
Year(s) or period(s)
Ending
Representative name
Representative address
2. Represent and make oral or written presentation
1. Receive, inspect and provide confidential information
Type of tax
3. Sign returns
Change authorized representation
Tax form number
Revoke previous authorization
Contact:
E-mail address
4. Enter into agreements
Type of tax
Fax number
Telephone number
City, state, zip code
Beginning
ME or TR number
Additional FEIN, ME or TR number
Name
Additional contact:
Name
Telephone number
Fax number
E-mail address
1
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14 15 16
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33
MIPOA MI9
2014 CORPORATION / S CORPORATION
Michigan Insurance Company ReturnMIINSGen (2014)
General Information
Gross direct premiums
Taxes, fees and assessments (Foreign insurer)
Disability insurance exemption
Foreign insurer 1
2
3
4
MIINSGen MI10
2014 CORPORATION / S CORPORATION
Michigan Amended Insurance Company ReturnMIINSAmd (2014)
General Information
Amounts as Previously Reported
Amended Amounts
General Information
Amounts as Previously Reported
Amended Amounts
Overpayment received on original return
Tax paid with original return
Tax paid with request for extension
Estimated tax payments
Overpayment credited from prior return
Transfer original information
Explanation of changes
Gross direct premiums written in MI
Premiums on policies not taken
Receipts on sales of annuities
Receipts on reinsurance assumed
Disability insurance premiums written in MI
Gross direct premiums from all lines of insurance carrier services
Michigan workers' compensation placement facility
Michigan basic property insurance association
Michigan automobile insurance placement facility
Property and casualty guaranty association
Michigan life and health insurance guaranty association
Returned premiums on canceled policies
Retaliatory amount
Reason code for amending return
Michigan examination fees
Credit recapture
WDSB credit on original return
Flow-through withholding payments
Overpayment to be applied
Annual return penalty
Annual return interest
Underpaid estimate penalty and interest
1
2
3
4
5
6
7
8
9
10
11
12
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14
15
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18
19
20
21
22
23
24
25
26
27
28
29
MIINSAmd MI11
2014 CORPORATION / S CORPORATION
Michigan Financial Institution ReturnMIFIGen (2014)
General Information
Net capital components
Organization type
1 = Partnership / LLC Partnership (UBG)
2 = Fiduciary
Business start date in Michigan (If different from date of incorporation) 1
2
3
MIFIGen MI12
2014 CORPORATION / S CORPORATION
Michigan Amended Financial Institution ReturnMIFIAmnd (2014)
General Information
Amounts as Previously Reported
Amended Amounts
General Information
Amounts as Previously Reported
Amended Amounts
Overpayment received on original return
Tax paid with original return
Extension payment
Estimated tax payments
Prior year overpayment
Transfer original information
Explanation of changes
Net capital subtotal
Reason code for amending return
Net capital for current taxable year
Apportioned tax base
Credit recapture
Flow-through withholding payments
Overpayment to be applied
Annual return penalty
Annual return interest
Underpaid estimate penalty and interest
1
2
3
4
5
6
7
8
9
10
11
12
13
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15
16
17
MIFIAmnd MI13
2014 CORPORATION / S CORPORATION
Michigan Unitary Business Group ReturnMIUGen (2014)
Group Information
Type of unitary business group (1 = Standard taxpayers, 2 = Financial institutions)
Unit
FEIN
Member's name
Tax year end of first affiliated group election
1
2
5
6
7
MIUGen MI14
2014 CORPORATION / S CORPORATION
Michigan Unitary Member InformationMIUMemb (2014)
Member Information
Excluded Member Information
Business and Capital Loss Carryforward
Sales and Gross Receipts
Tax period:
Unit
Member's name
FEIN
Beginning
Membership dates:
Ending
Beginning
Nexus with Michigan (1 = Yes, 2 = No)
NAICS code
If discontinued, effective date
New member (1 = Yes, 2 = No)
Reason for exclusion from combined return
4 = Member has no CIT tax year (as a member of this UBG) ending with or within this filing period
1 = Lacks business activities resulting in a flow of value or integration, dependence or contribution to group
2 = Foreign operating entity
3 = Foreign entity
5 = Insurance company
6 = Financial institution / Standard taxpayer (Financial UBG)
Ending
Protected under PL 86-272 (1 = Yes, 2 = No)
Federal Form 851 affiliate number (If applicable)
Transportation services formula
Address
City, state, zip code
Foreign country
Total sales eliminations
Michigan sales eliminations
Gross receipts from corporate activity
Total sales
Michigan sales
Excluded members should complete this section and any applicable information in the above section
7 = Other (Financial)
9 = Other (Standard)
16 = Before the filing period, ceased due to merger or similar
14 = Before filing period, ceased due to dissolution
12 = No longer meets control test, no ownership
10 = No longer meets control test, still has ownership
Included in prior combined return (Financial institution only)
Member by affiliated group election
Group eliminations from gross receipts for this member
Business loss carryforward
Carryback or carryover of capital loss
1
2
3
5
6 7 8
9 10
11
12
13
14
15
16
17
18
19
20
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23
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25
26
27
28
29
30
31
32
MIUMemb MI15
2014 CORPORATION / S CORPORATION
Michigan Unitary Income and AdjustmentsMIUInc (2014)
Adjustments
Additions
Subtractions
Financial Institution
Unit
Member's name
FEIN
Miscellaneous subtractions
US obligation interest
Dividends and royalties received
Miscellaneous additions
Royalty, interest, and other expenses
Federal net operating loss
Taxes on or measured by net income
Interest and dividends
Disposition adjustment
Net bonus depreciation adjustment
Miscellaneous adjustments
Domestic production activities deduction
Federal taxable income
Net capital components
Michigan gross business
Total gross business
Group eliminations from business income for this member
Michigan gross business eliminations
Total gross business eliminations
2 = Fiduciary
1 = Partnership / LLC Partnership
Organization type
Expenses from production of oil and gas, and/or minerals
Income from oil and gas and/or minerals
1
2
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19
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22
23
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25
26
MIUInc MI16
2014 CORPORATION / S CORPORATION
Michigan Unitary PaymentsMIUPmt (2014)
General Information
Prior year overpayment
Estimated tax payments
Paid with extension
Unit
Member's name
FEIN
Payments made by the designated member on behalf of the group are entered on Screen PmtC or Screen FIPmt.
Enter only payments made by individual members.
1
2
4
5
6
7
MIUPmt MI17
2014 CORPORATION / S CORPORATION
Michigan Electronic FilingMIELF (2014)
General Information
Personal Identification Number (PIN) Information
Electronic Filing Exceptions
Suppress Michigan electronic file when filing federal return electronically
Form 4763 has already been signed and returned (Links to Utilities > Electronic Filing Status)
Signature date (If different from federal)
Filing method
PIN authorization indicator (1 = Taxpayer entered PIN, 2 = ERO entered taxpayer PIN)
Taxpayer PIN (Enter five numbers, other than all zeros)
Name control
ForceCalculated Value
2 = State stand alone (Filing separate from federal return; Michigan PIN information is required)
1 = Fed/state (Filing at the same time or after acceptance of federal return; will default to federal signature method)
5 = Return rejected by the IRS or Michigan and there is no way to correct and resubmit
4 = Preparer applied but not yet accepted to participate in MeF program
1 = Preparer suspended/denied acceptance to participate in MeF program
2 = Preparer is a foreign preparer who does not have an EFIN
Exception
ERO signature date (If different from return signature date or federal ERO signature date)
3 = Prepared by a taxpayer who does not have an EFIN
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6 7
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10
MIELF MI18
2014 CORPORATION / S CORPORATION
Michigan Insurance Company CreditsMIINSCr (2014)
Credits
Michigan examination fees
Michigan life and health insurance guaranty association
Property and casualty guaranty association
Michigan automobile insurance placement facility
Michigan basic property insurance association
Michigan workers' compensation placement facility
Workers' Disability Supplemental Benefit (WDSB) Credit
1
2
3
4
5
6
7
MIINSCr MI19
2014 CORPORATION / S CORPORATION
Michigan Unitary Member Flow-Through EntityMIUFTE (2014)
General Information
Sales and Gross Receipts
Withholding Information
Unit
Foreign country
City, state, zip code
Withholding
Michigan sales
Gross receipts applicable to tax period
Transportation services formula (Sales represent miles)
Intercompany eliminations from total sales
Total sales
Intercompany eliminations from Michigan sales
Unitary relationship (Force) (1 = Yes, 2 = No)
Percent of this entity owned by the taxpayer
Tax year end
Address
FEIN
Opted out of withholding
Distributive share of income before apportionment
Flow-through entity's name
Files MBT return for the tax year of the taxpayer
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2
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10 11
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MIUFTE MI20
2014 CORPORATION / S CORPORATION
Michigan Penalties and InterestMIPen (2014)
General Information
Annualization Worksheet
Underpayment of estimated tax (C corp, Insurance companies and Financial institutions)
Failure to pay
Late interest
Prior year tax (Annualized)
Date return filed (If different from original due date of return)
Suppress penalties on return:
Nonrefundable credit
CIT business loss carryforward
Business income
12 months9 months
Subtractions
Additions
6 months3 months
Recapture of business credits
1
2
3
4
5
6 7 8 9
10 11 12 13
14 15 16 17
18 19 20 21
22 23 24 25
26 27 28 29
MIPen MI21
2014 CORPORATION / S CORPORATION
Michigan AdjustmentsMIAdj (2014)
Adjustments
Additions
Subtractions
Interest and dividends derived from obligations other than Michigan
Taxes on or measured by net income
Royalty, interest, and other expenses paid to a non-UBG related party
Miscellaneous additions
Dividends and royalties received
US obligation interest
Miscellaneous subtractions
Domestic production activities deduction (Force)
Miscellaneous adjustments
Eliminations from business income (UBG only)
Income from production of oil and gas and/or minerals
Expenses from production of oil and gas, and/or minerals
1
2
3
4
5
6
7
8
9
10
11
12
MIAdj MI22
2014 CORPORATION / S CORPORATION
Michigan Net Operating LossMINOL (2014)
Net Operating Loss Carryover
(Net Operating Loss)
Net operating loss footnote
Tax Year
Preceding
NOL Utilized
2013
2012
2011
(Acquired Loss)
Business loss acquired in an IRC 381(a)(1) or (2) transaction (Enter in designated member only for UBGs)
Prior Year
22 23 24
25 26 27
28 29 30
31
32
MINOL MI24
2014 CORPORATION / S CORPORATION
Michigan Two Year ComparisonMI2YrC (2014)
Income Tax
Additions
Subtractions
Taxes and Credit
Payments and Penalties
Federal taxable income from U.S. Form 1120
Enter amounts from prior year Form 4891
Domestic production activities deduction
Miscellaneous
Gain/loss adjustment on sale of an eligible depreciable asset
UBG total group eliminations
Interest income and dividends from states other than Michigan
Taxes on or measured by net income
Carryback or carryover of a federal net operating loss
Royalty, interest, and other expenses paid to a related person
Miscellaneous
Income from non-unitary FTEs
Dividends and royalties received from other than U.S. persons or foreign operating entities
Interest income derived from United States obligations
Miscellaneous
Corporate income tax before credit
Available CIT business loss carryforward
Apportioned income from non-unitary FTE
Apportionment percentage
Flow-through withholding payments
Annual return interest
Credit forward
Annual return penalty
Underpaid estimate penalty and interest
Tax paid with request for extension
Estimated tax payments
Overpayment credited from prior period return
Net bonus depreciation adjustment
Small business alternative credit
Recapture of certain business tax credits
Expenses from production of oil and gas, and/or minerals
Income from the production of oil and gas, and/or minerals
1
2
3
4
5
6
7
8
9
10
11
12
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14
15
16
17
18
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23
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25
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27
28
29
30
31
MI2YrC MI25
2014 CORPORATION / S CORPORATION
Michigan Annual Withholding Reconciliation ReturnMIGenS (2014)
General Information
General footnote
LLC
Authorize treasury to discuss return with preparer (1 = Yes, 2 = No) (If different from federal)
Date discontinued
NAICS code (If different from federal)1
2
3
4
5
MIGenS MI26
2014 CORPORATION / S CORPORATION
Michigan Withholding PaymentsMIPmtS (2014)
Payments
Total, or
4th payment
3rd payment
2nd payment
1st payment
Specific payments if unequal or not timely: Calculated Amount
5th payment
Amount PaidDate Paid
Treat calculated amounts as paid
Payments for Insurance Companies and Financial Institutions should be entered on Screen INSPmt and Screen FIPmt
1
2
3 4 5
6 7 8
9 10 11
12 13 14
15 16
MIPmtS MI27
2014 CORPORATION / S CORPORATION
Michigan Withholding EstimatesMIEstS (2014)
Overpayment Application
Estimates
2 = Use current year tax liability adjusted by amount below
Amount to round up each estimate
2nd payment
1st payment
Amount for code #2
Amounts for code #9 or next year estimates paid:
Form 4917 - declaration for next year
Number of estimates desired
4th payment
3rd payment
1 = Use current year liability
Amounts for Next Year
Code #9 Estimates Paid
9 = Use amounts entered below
1 = Refund 100% of overpayment
3 = Distribute amount specified below to shareholders, refund excess
2 = Distribute 100% of overpayment to shareholders
Amount for code #3
Application of current year overpayment
Information for Insurance Companies and Financial Institutions should be entered on Screen INSEst and Screen FIEst
1
2
3
4
5
6
7
8
9
10
11
12
13
14
MIEstS MI28
2014 CORPORATION / S CORPORATION
Michigan Small Business Alternative CreditMICr (2014)
Form 4893 - Small Business Alternative Credit
Form 4894 - Ownership Information
Form 4895 - Adjusted Business Income Disqualifier
Form 4895 - Shareholder Income Disqualifier
Ownership information
Allowable credit percentage (Force)
Preceding
Tax Period
Losses Used
5th
4th
3rd
2nd
1st
Date
Loss Reported &
Credit Received(Enter as positive amounts)
Allowable credit percentage for gross receipts reduction (Force)
Shareholder income disqualifier (If different from $160,000)
Loss Reported &
Date
1st
2nd
3rd
4th
5th
Losses Used
Tax Period
Preceding
Credit Received(Enter as positive amounts)
(Enter as positive amounts)
Business Losses
Adjusted
(Enter as positive amounts)
Adjusted
Business Losses
1
2
3
4 5 6 7
8 9 10 11
12 13 14 15
16 17 18 19
20 21 22 23
24
25 26 27 28
29 30 31 32
33 34 35 36
37 38 39 40
41 42 43 44
MICr MI29
2014 CORPORATION / S CORPORATION
Michigan Shareholders' Separately Stated ItemsMIKSep (2014)
Section A
AmountDescription
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
MIKSep MI30
2014 CORPORATION / S CORPORATION
Michigan Adjustments, Page 2MIAdj2 (2014)
Gross Receipts
Inclusions
Exclusions
Gross receipts (Force)
Receipts from sale of assets
Sale of products
Services performed
Gratuities stipulated on a bill
Sales tax collected on the sale of tangible personal property
Dividend and interest income
Gross commissions earned
Rents
Royalties
Professional services
Sales of scrap and other similar items
Client reimbursed expenses not obtained in an agency capacity
Gross proceeds from intercompany sales
Other receipts
Proceeds from sales by a principal
Amounts received as an agent on sole behalf
Amounts excluded from gross income of a foreign corporation
Amounts received by an advertising agency
Amounts received by a person that manages real property
Proceeds from the original issue of stock, equity instruments, or debt instruments
Refunds from returned merchandise
Cash and in-kind discounts
Trade discounts
Federal, state, or local tax refunds
Security deposits
Payment of the principal portion of loans
Value of property received in a like-kind exchange
Proceeds from a sale, transaction, exchange, involuntary conversion
Proceeds from an insurance policy
Proceeds from the taxpayer's transfer of an account receivable
Other exclusions
Receipts from the production of oil and gas
Number of months in CIT period (Force) (For short year returns if different from federal)
Eliminations from gross receipts (UBG only)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
MIAdj2 MI31
2014 CORPORATION / S CORPORATION
Michigan Flow-Through EntityMIFTE (2014)
General Information
Sales and Gross Receipts
Withholding Information
Address
Tax year end
Percent of this entity owned by the taxpayer
Unitary relationship (Force) (1 = Yes, 2 = No)
Intercompany eliminations from Michigan sales
Total sales
Intercompany eliminations from total sales
Transportation services formula (Sales represent miles)
Gross receipts applicable to tax period
Michigan sales
Distributive share of income before apportionment
Withholding
City, state, zip code
Foreign country
Unit
FEIN
Flow-through entity's name
Opted out of withholding
Files MBT return for the tax year of the taxpayer
1
2
4
6
7 8 9
10 11
12
13
14
15
16
17
18
19
20
21
22
23
24
MIFTE MI32
2014 CORPORATION / S CORPORATION
Michigan Unitary Small Business Alternative CreditMIUCr (2014)
Form 4894 - Ownership Information
Ownership information
Unit
Member's name
FEIN
Annualization percentage
1
2
4
5
6
MIUCr MI33
2014 CORPORATION / S CORPORATION
Michigan Unitary Credit RecaptureMIUCr2 (2014)
Credit Recapture
MEGA advanced lithium ion battery pack credit
MEGA large scale battery credit
MEGA battery manufacturing facility credit
MBT historic preservation credit
Start-up business credit
SBT historic preservation credit
Anchor company payroll credit
Anchor company taxable value credit
MBT brownfield redevelopment credit
Film infrastructure credit
Biofuel infrastructure credit
SBT "new" brownfield credit
MEGA federal contract credit
MEGA photovoltaic technology credit
Entrepreneurial credit
MBT MEGA employment tax credit
MEGA research and development credit
Single Business Tax (SBT) investment tax credit
Michigan Business Tax (MBT) investment tax credit
Unit
Member's name
FEIN1
2
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
MIUCr2 MI34
2014 CORPORATION / S CORPORATION
Michigan Credit RecaptureMICr2 (2014)
Credit Recapture
MEGA advanced lithium ion battery pack credit
MEGA large scale battery credit
MEGA battery manufacturing facility credit
MBT historic preservation credit
Start-up business credit
SBT historic preservation credit
Anchor company payroll credit
Anchor company taxable value credit
MBT brownfield redevelopment credit
Film infrastructure credit
Biofuel infrastructure credit
SBT "new" brownfield credit
MEGA federal contract credit
MEGA photovoltaic technology credit
Entrepreneurial credit
MBT MEGA research and development credit
MEGA research and development credit
SBT investment tax credit recapture
MBT investment tax credit recapture 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
MICr2 MI35
2014 CORPORATION / S CORPORATION
Michigan Insurance Company PaymentsMIINSPmt (2014)
PaymentsPayments
4th payment
3rd payment
2nd payment
1st payment
Specific payments if unequal or not timely: Calculated Amount
5th payment
Amount PaidDate Paid
Treat calculated amounts as paid
Total, or
Prior year overpayment
Paid with extension (For page 2 of the return)
1
2
3
4 5 6
7 8 9
10 11 12
13 14 15
16 17
18
MIINSPmt MI38
2014 CORPORATION / S CORPORATION
Michigan Amended Composite ReturnMICAmend (2014)
General Information
Amounts as Previously Reported
Amended Amounts
Explanation of changes
Overpayment on original return
Transfer original information
Tax paid with (or after) original return
Interest
Penalty
1
2
3
4
5
6
MICAmend MI39
2014 CORPORATION / S CORPORATION
Michigan Form 1065 and 1041 Schedule K-1MIK1 (2014)
General Information
Income
Withholding
Enter all other Schedule K-1 pass-through items on the appropriate input screen
Unit
EIN
Name of entity
Address
City, state, zip code
511
Other income (loss) items:
Line Item
5
1065 1041
8
7
1
10
Net short-term capital gain (loss)
Royalties
Ordinary dividends
Other interest income
Other net rental income (loss)
Net rental real estate income (loss)
Ordinary business income (loss)
4a9a
38
7
2a6a
6
1
11A Involuntary conversions, Form 4684 line 34 (b)(i) (Enter as positive amount)
Other portfolio income (loss)
Net Section 1231 gain (loss)
Net long-term capital gain (loss)
2
3
5
1420 US obligation interest
Amount of withholding paid on your behalf
11F Section 1202 gain - 75% exclusion
11F
11F
Section 1202 gain - 60% exclusion
Section 1202 gain - 50% exclusion
11B
11B
Involuntary conversions, Form 4684 line (c)
Involuntary conversions, Form 4684 line 34 (b)(ii) (Enter as positive amount)
11E Cancellation of debt
11F
11D
Other income (loss)
Mining exploration costs recapture
Tax year end (If different from corporate year end)
Apportionment percentage
Guaranteed payments4
11C Section 1256 contracts and straddles
Unitary relationship (Insurance Company or Financial Institution) (1 = Yes, 2 = No)
Foreign country
1
2
3
4
5 6 7
8 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
MIK1 MI40
2014 CORPORATION / S CORPORATION
Michigan Insurance Company EstimatesMIINSEst (2014)
Overpayment Application
Estimates
Overpayment Application
Estimates
Estimates PaidCode #5 or #9
Next YearAmounts for
5 = Use amounts entered below, before overpayment
3 = Use current year liability even if less than $800
2 = Use current year liability adjusted by amount below
Amount to round up each estimate
1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted; refund excess
3 = Apply to first estimate; refund excess
2 = Apply 100% of overpayment to next year's estimates; refund excess
2nd payment
1st payment
Amount for code #2
1 = Use current year liability; if less than $800 use zero
7 = Apply 100% of overpayment to next year's estimates; no refund
6 = Apply to first and second estimates; refund excess
Amounts for code #5, #9 or next year estimates paid:
9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)
8 = Apply amount below
Form 4913 - declaration for next year
Amount for code #5 or #8
Application of current year overpayment
Number of estimates desired
4th payment
3rd payment
4 = Apply equally to each estimate; refund excess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
MIINSEst MI41
2014 CORPORATION / S CORPORATION
Michigan Credit RecaptureMICrS (2014)
Credit Recapture
MBT investment tax credit recapture
SBT investment tax credit recapture
MEGA research and development credit
MBT MEGA research and development credit
Entrepreneurial credit
MEGA photovoltaic technology credit
MEGA federal contract credit
SBT "new" brownfield credit
Biofuel infrastructure credit
Film infrastructure credit
MBT brownfield redevelopment credit
Anchor company taxable value credit
Anchor company payroll credit
SBT historic preservation credit
Start-up business credit
MBT historic preservation credit
MEGA battery manufacturing facility credit
MEGA large scale battery credit
MEGA advanced lithium ion battery pack credit
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MICrS MI42
2014 CORPORATION / S CORPORATION
Michigan Financial Institution Payments and ExtensionMIFIPmt (2014)
Payments
Extension
Payments
Extension
4th payment
3rd payment
2nd payment
1st payment
Specific payments if unequal or not timely: Calculated Amount
5th payment
Amount PaidDate Paid
Treat calculated amounts as paid
Total, or
Prior year overpayment
Paid with extension (For page 2 of the return)
City, state, zip code
Address
Mailing address, if different:
Balance due on extension (Force)
Extended due date (For filing instructions, penalties and interest calculations)
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2
3
4 5 6
7 8 9
10 11 12
13 14 15
16 17
18
19
20
21 22 23
24
MIFIPmt MI43
2014 CORPORATION / S CORPORATION
Michigan Financial Institution EstimatesMIFIEst (2014)
Overpayment Application
Estimates
Overpayment Application
Estimates
Estimates PaidCode #5 or #9
Next YearAmounts for
5 = Use amounts entered below, before overpayment
3 = Use current year liability even if less than $800
2 = Use current year liability adjusted by amount below
Amount to round up each estimate
1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted; refund excess
3 = Apply to first estimate; refund excess
2 = Apply 100% of overpayment to next year's estimates; refund excess
2nd payment
1st payment
Amount for code #2
1 = Use current year liability; if less than $800 use zero
7 = Apply 100% of overpayment to next year's estimates; no refund
6 = Apply to first and second estimates; refund excess
Amounts for code #5, #9 or next year estimates paid:
9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)
8 = Apply amount below
Form 4913 - declaration for next year
Amount for code #5 or #8
Application of current year overpayment
Number of estimates desired
4th payment
3rd payment
4 = Apply equally to each estimate; refund excess
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2
3
4
5
6
7
8
9
10
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12
13
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MIFIEst MI44
2014 CORPORATION / S CORPORATION
Michigan EstimatesMIEstC (2014)
Overpayment Application
Estimates
4 = Apply equally to each estimate; refund excess
3rd payment
4th payment
Number of estimates desired
Application of current year overpayment
Amount for code #5 or #8
Form 4913 - declaration for next year
8 = Apply amount below
9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)
Amounts for code #5, #9 or next year estimates paid:
6 = Apply to first and second estimates; refund excess
7 = Apply 100% of overpayment to next year's estimates; no refund
1 = Use current year tax liability; if less than $800 use zero
Amount for code #2
1st payment
2nd payment
2 = Apply 100% of overpayment to next year's estimates; refund excess
3 = Apply to first estimate; refund excess
5 = Apply amount specified below to estimates until exhausted; refund excess1 = Refund 100% of overpayment
Amount to round up each estimate
2 = Use current year tax liability adjusted by amount below
3 = Use current year tax liability even if less than $800
5 = Use amounts entered below, before overpayment
Amounts for Next Year
Code #5 or #9 Estimates Paid
Information for Insurance Companies and Financial Institutions should be entered on Screen INSEst and Screen FIEst
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2
3
4
5
6
7
8
9
10
11
12
13
14
MIEstC MI45
2014 CORPORATION / S CORPORATION
Michigan Payments and ExtensionMIPmtC (2014)
Payments
Extension
Extended due date (For filing instructions, penalties and interest calculations)
Balance due on extension (Force)
Mailing address, if different:
Address
City, state, zip code
Paid with extension
Prior year overpayment
Total, or
Treat calculated amounts as paid
Date Paid Amount Paid
5th payment
Calculated AmountSpecific payments if unequal or not timely:
1st payment
2nd payment
3rd payment
4th payment
Payments for Insurance Companies and Financial Institutions should be entered on Screen INSPmt and Screen FIPmt
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2
3
4 5 6
7 8 9
10 11 12
13 14 15
16 17
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19
20
21 22 23
24
MIPmtC MI46
2014 CORPORATION / S CORPORATION
Michigan AdjustmentsMIAdjS (2014)
Tentative Distributive Income
Sale or Exchange of Section 179 Property
Total distributive income (Force)
Calculated
Amount Force
Gain (loss) reported separately from federal Schedule K, line 17d
Section 179 included in gain (loss)
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23
4
MIAdjS MI47
2014 CORPORATION / S CORPORATION
Michigan Depreciation AdjustmentsMIDepr (2014)
Adjustment for State Differences in Depreciation
Adjustment to Income for Disposition of Assets
Force
Bonus depreciation adjustment
Amount
Calculated
Depreciation disposition adjustment
Calculated
Amount Force
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34
MIDepr MI48
2014 CORPORATION / S CORPORATION