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What are the Filing Requirements for the Michigan Business Tax (MBT)?

What are the Filing Requirements for the Michigan Business Tax (MBT)?

  • For tax years beginning 01/01/2008 through 12/31/2011*, all taxpayers other than financial institutions and insurance companies (described here as standard taxpayers) with nexus and apportioned or allocated gross receipts equal to $350,000 or more must file an MBT Annual Return (Form 4567) or an MBT Simplified Return (Form 4583).

    • * Please note that a short year return may be required for a fiscal filer with a tax year beginning in 2011. See 2011 MBT Instruction Booklet for Standard Taxpayers (Form 4600) and MBT FAQs A40 and A41 for more information.

  • The law does not require the filing of the MBT return by a taxpayer whose gross receipts apportioned or allocated to Michigan are less than $350,000. There is not a separate form for reporting that a taxpayer has no filing requirement; however, taxpayers without a filing requirement may choose to file a return to:
    • Preserve a carryover of a credit
    • Claim a refundable tax credit
    • Claim a refund of the estimated payments made
    • Create and carry forward available business loss
    • Demonstrate business activity in Michigan along with zero liability in order to establish eligibility for the following year’s estimated payment safe harbor from penalty and interest
  • Beginning 01/01/2012, only those taxpayers with a certificated credit, which is awarded but not yet fully claimed or utilized, may elect to be MBT taxpayers. If a taxpayer files an MBT return and claims a certificated credit, the taxpayer makes the election to file and pay under the MBT until the certificated credit and any carryforward of that credit are exhausted. The MBT election enables a taxpayer with certificated MBT credits to continue using those credits once the CIT is in place. Once the election is made and the return is submitted, the taxpayer may not amend the return to revoke the election.
  • Also beginning 01/01/2012, under the Corporate Income Tax (CIT), a taxpayer means a C Corporation, insurance company, financial institution, or a Unitary Business Group liable for tax, interest, or penalty. All taxpayers other than financial institutions and insurance companies (described here as standard taxpayers) with nexus and apportioned or allocated gross receipts equal to $350,000 or more and whose CIT tax liability is greater than $100 must file a CIT Annual Return (Form 4891). For additional information, please refer to the “Corporate Income Tax” section of our website at michigan.gov/taxes.