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Michigan Business Tax
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A33. Can a taxpayer who claims an error was made in the calculation of an
MBT quarterly estimated payment request a refund of that payment without filing
an annual MBT return?
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Answer:
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Generally, no. Estimated payments are required for taxpayers who expect to
owe an annual liability of at least $800.00. MCL 208.1501(1). The amount, manner
of payment, and due dates of the quarterly estimated payments are all
established in section 501, MCL 208.1501. Payments made under section 501 are a
credit against the payment required with the annual return required under
section 505. MCL 208.1501(7). Section 505 (MCL 208.1505) requires all taxpayers
who meet the filing thresholds and nexus standards of the MBT act to file an
annual or final return in the form and content prescribed by the department by
the last day of the fourth month after the end of the taxpayer's tax year.
A refund claim of overpaid MBT estimates may be made pursuant to section 30(2)
of the Revenue Act (MCL 205.30(2), which states:
(2) A taxpayer who paid a tax that the taxpayer claims is not due may petition
the department for refund of the amount paid within the time period specified as
the statute of limitations in section 27a [of the Revenue Act]. If a tax return
reflects an overpayment or credits in excess of the tax, the declaration of that
fact on the return constitutes a claim for refund. If the department agrees the
claim is valid, the amount of overpayment, penalties, and interest shall be
first applied to any known liability as provided in section 30a, and the excess,
if any, shall be refunded to the taxpayer or credited, at the taxpayer's
request, against any current or subsequent tax liability. (Emphasis added)
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