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Michigan Free Printable 4567, Michigan Business Tax Annual Return for 2022 Michigan Business Tax Annual Return

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Business Tax Annual Return
4567, Michigan Business Tax Annual Return

Michigan Department of Treasury 4567 (Rev. 04-21), Page 1 of 3 Check if this is an amended return. 2021 MICHIGAN Business Tax Annual Return Issued under authority of Public Act 36 of 2007. See instructions. MM-DD-YYYY MM-DD-YYYY 1. Return is for calendar year 2021 or for tax year beginning: and ending: 2. Taxpayer Name (print or type) 7. )HGHUDO(PSOR\HU,GHQWL¿FDWLRQ1XPEHU )(,1 RU751XPEHU Doing Business As (DBA) 8. Organization Type (LLC or Trust, see instructions) Street Address City Check if new address. (See instructions) State ZIP/Postal Code Country Code 3. Principal Business Activity 4. Business Start Date in Michigan 5. NAICS (1RUWK$PHULFDQ,QGXVWU\&ODVVL¿FDWLRQ6\VWHP Code ,I'LVFRQWLQXHG(ႇHFWLYH'DWH 11. Individual C Corporation / LLC C Corporation Fiduciary S Corporation / LLC S Corporation Partnership / LLC Partnership 9. Check if Filing Michigan Unitary Business Group Return. (Include Form 4580.) 10. Check if line 11 includes sales of transportation services. Apportionment Calculation a. Michigan Sales (if no Michigan sales, enter zero) ................................................................. b. Total Sales ............................................................................................................................. 11a. 11b. c. 11c. Apportionment Percentage. Divide line 11a by line 11b ........................................................ 00 00 % PART 1: MODIFIED GROSS RECEIPTS TAX 12. Gross Receipts (see instructions)...................................................................................................................... 12. 00 Subtractions from Gross Receipts Inventory acquired during the tax year .............................................................................................................. 13. 14. Depreciable assets acquired during the tax year .............................................................................................. 15. Materials and supplies not included in inventory or depreciable property ......................................................... 16. 6WDႈQJ&RPSDQ\&RPSHQVDWLRQRISHUVRQQHOVXSSOLHGWRFXVWRPHUV ............................................................ If claiming the Small Business Alternative Credit, skip to line 18. 17. Deduction for contractors in SIC Codes 15, 16 and 17 ..................................................................................... SIC Code: 14. 15. 16. 00 00 00 00 17. 00 18. )LOPUHQWDORUUR\DOW\SD\PHQWVSDLGE\DWKHDWHURZQHUWRD¿OPGLVWULEXWRUDQGRU¿OPSURGXFHU ................... 19. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ3URMHFW 4$+3 'HGXFWLRQ a. Gross receipts attributable to residential rentals in Michigan ........... 19a. 00 18. 00 f. /LPLWHGGLYLGHQGVRURWKHUGLVWULEXWLRQVPDGHWRRZQHUVRIWKH4$+3 19f. g. 4$+3'HGXFWLRQ6XEWUDFWOLQHIIURPOLQHH ....................................................................................... 19g. 00 13. b. Number of residential rent restricted units in Michigan owned E\WKH4$+3..................................................................................... c. 7RWDOQXPEHURIUHVLGHQWLDOUHQWDOXQLWVLQ0,RZQHGE\WKH4$+3 .. d. Divide line 19b by line 19c and enter as a percentage .................... e. Multiply line 19a by line 19d ............................................................. 19b. 19c. 19d. 19e. % 00 00 20. Payments made by taxpayers licensed under Article 25 or Article 26 of the Occupational Code to independent contractors licensed under Article 25 or Article 26 .................................................................... 21. Miscellaneous (see instructions) ....................................................................................................................... 20. 21. 22. Total Subtractions from Gross Receipts. Add lines 13 through 18 and 19g through 21 .................................... 23. 0RGL¿HG*URVV5HFHLSWV6XEWUDFWOLQHIURPOLQH,IOHVVWKDQ]HURHQWHU]HUR ....................................... 24. $SSRUWLRQHG0RGL¿HG*URVV5HFHLSWV7D[%DVH0XOWLSO\OLQH3 by percentage on line 11c ........................... 25. Multiply line 24 by 0.8% (0.008) ....................................................................................................................... 22. 23. 24. 25. 00 00 00 00 00 00 26. 27. 00 00 26. 27. + Enrichment Prohibition for dealers of personal watercraft or new motor vehicles. Enter amount collected during tax year ................................................................................................................................................... 0RGL¿HG*URVV5HFHLSWV7D[%HIRUH$OO&UHGLWVEnter the greater of line 25 or line 26 ............................. 0000 2021 11 01 27 3 Continue on Page 2 2021 Form 4567, Page 2 of 3 FEIN or TR Number PART 2: BUSINESS INCOME TAX 28. Business Income. If negative, enter as negative. (If business activity protected under PL 86-272, complete and attach Form 4586 and/or 4581, as applicable; see instructions) ................................................................ 28. 00 00 00 00 00 00 Additions to Income 29. 30. Interest income and dividends derived from obligations or securities of states other than Michigan ................. Taxes on or measured by net income ................................................................................................................ 29. 30. 31. 32. 33. 31. 32. 33. 34. 35. Tax imposed under MBT .................................................................................................................................... Any carryback or carryover of a federal net operating loss ................................................................................ /RVVHVDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWKDWDUHWD[HGXQGHUWKH0%7 ............................................... Account No. Royalty, interest, and other expenses paid to a related person.......................................................................... Miscellaneous (see instructions) ....................................................................................................................... 36. 37. Total Additions to Income. Add lines 29 through 35........................................................................................... Business Income Tax Base After Additions. Add lines 28 and 36. If negative, enter as negative .............. 36. 37. 00 00 00 00 38. 39. Dividends and royalties received from persons other than U.S. persons and foreign operating entities .......... ,QFRPHDWWULEXWDEOHWRRWKHUÀRZWKURXJKHQWLWLHVWKDWDUHWD[HGXQGHUWKH0%7 .............................................. Account No. 40. Interest income derived from United States obligations .................................................................................... 38. 39. 00 00 40. 41. Net earnings from self-employment. If less than zero, enter zero .................................................................... 42. Miscellaneous (see instructions) ....................................................................................................................... 43. Total Subtractions from Income. Add lines 38 through 42 ................................................................................ 41. 42. 43. 00 00 00 00 44. 45. 46. Business Income Tax Base. Subtract line 43 from line 37. If negative, enter as negative ..................................... Apportioned Business Income Tax Base. Multiply line 44 by percentage on line 11c ....................................... Available MBT business loss carryforward from previous MBT return. Enter as a positive number.................. 44. 45. 46. 00 00 00 47. Subtract line 46 from line 45. If negative, enter here as negative, skip line 48, and enter zero on line 49. A QHJDWLYHQXPEHUKHUHLVWKHDYDLODEOHEXVLQHVVORVVFDUU\IRUZDUGWRWKHQH[W0%7¿OLQJSHULRG VHHLQVWU ..... 47. 00 h. Limited dividends or other distributions made to the owners of WKH4$+3 ......................................................................................... 48h. 00 i. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ'HGXFWLRQ6XEWUDFWOLQHKIURPOLQHJ 6HHLQVWUXFWLRQV .................... 48i. 49. Subtract line 48i from line 47. If less than zero, enter zero ............................................................................... 49. 50. Business Income Tax Before All Credits. Multiply line 49 by 4.95% (0.0495)....................................................... 50. 00 00 00 34. 35. Subtractions from Income 48. 4XDOL¿HG$ႇRUGDEOH+RXVLQJ'HGXFWLRQ,IOLQHLVSRVLWLYHFRPSOHWHOLQHVDWKURXJKLDVIROORZV  ,IWDNLQJWKH4$+3GHGXFWLRQRQO\FRPSOHWHOLQHVDWKURXJKL 8%*VVHHLQVWUXFWLRQV   ,I taking the seller’s deduction only, skip lines 48a through 48h and carry the amount from Form 4579, line WROLQHL  ,IWDNLQJERWKGHGXFWLRQVFRPSOHWHWKH4$+3GHGXFWLRQFDOFXODWLRQRQOLQHVDWKURXJK 48h, and add to the total at line 48i the amount from Form 4579, line 5. a. Gross rental receipts attributable to residential units in Michigan ........................................................................................... 48a. b. Rental expenses attributable to residential rental units in Michigan ... 48b. 00 00 c. Taxable income attributable to residential rental units. Subtract line 48b from line 48a .............................................................................. 48c. 00 d. Number of residential rent restricted units in Michigan owned by WKH4XDOL¿HG$ႇRUGDEOH+RXVLQJ3URMHFW .......................................... 48d. e. Total number of residential rental units in Michigan owned by the 4XDOL¿HG$ႇRUGDEOH+RXVLQJ3URMHFW ................................................ 48e. f. Divide line 48d by line 48e and enter as a percentage..................... 48f. g. Multiply line 48c by line 48f............................................................... 48g. + 0000 2021 11 02 27 1 % 00 Continue and sign on Page 3 2021 Form 4567, Page 3 of 3 FEIN or TR Number PART 3: TOTAL MICHIGAN BUSINESS TAX 51. Total Michigan Business Tax Before Credits. Add lines 27 and 50 ............................................................. 51. 00 52. The annual surcharge is no longer applicable. There is no amount to be entered on this line ......................... 52. X X X X X X X X X 00 53. 54. Enter amount from line 51. If apportioned or allocated gross receipts are less than $350,000, enter zero ...... Nonrefundable credits from Form 4568, line 40 ................................................................................................ 53. 54. 55. 56. Total Tax After Nonrefundable Credits. Subtract line 54 from line 53. If less than zero, enter zero ............. Recapture of Certain Business Tax Credits and Deductions from Form 4587, line 13...................................... 55. 56. 57. 58. 59. Total MBT Tax Liability. Add lines 55 and 56................................................................................................... &RUSRUDWH,QFRPH7D[DGMXVWPHQWIURP)RUPOLQH ............................................................................. Total Tax Liability. Add lines 57 and 58 ........................................................................................................... 57. 58. 59. 00 00 00 00 00 00 00 PART 4: PAYMENTS, REFUNDABLE CREDITS AND TAX DUE 60. Overpayment credited from prior MBT return .................................................................................................... 60. 61. 62. 63. 64. 65. Estimated tax payments .................................................................................................................................... There is no amount to be entered on this line. Skip to line 63........................................................................... Tax paid with request for extension ................................................................................................................... Refundable credits from Form 4574, line 23 ..................................................................................................... Payment and credit total. Add lines 60 through 64. (If not amending, then skip to line 67.) ............................. 61. 62. 63. 64. 65. 00 00 X X X X X X X X X 00 00 00 00 a. Payments made with original and/or amended returns 66a. 00 AMENDED b. Overpayment from original and/or amended returns . 66b. 00 66. RETURN c. Add lines 65 and 66a and subtract line 66b ONLY from the sum.............................................................. ........................................................ 66c. 67. 68. 00 00 00 Annual return penalty (a) % = (b) 00 plus interest (c) 00 . Total...... 69d. PAYMENT DUE. If line 67 is blank, go to line 71. Otherwise, add lines 67, 68 and 69d .................................. 70. 00 00 67. TAX DUE. Subtract line 65 (or line 66c, if amending) from line 59. If less than zero, leave blank .................... 68. Underpaid estimate penalty and interest from Form 4582, line 38 .................................................................... 69. 70. PART 5: REFUND OR CREDIT FORWARD 71. Overpayment. Subtract lines 59, 68 and 69d from line 65 (or line 66c, if amending). If less than zero, leave blank (see instructions) ................................................................................................. 72. 73. CREDIT FORWARD. Amount on line 71 to be credited forward and used as an estimate for next tax year .... REFUND. Amount on line 71 to be refunded..................................................................................................... 7D[SD\HU&HUWL¿FDWLRQ I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. By checking this box, I authorize Treasury to discuss my return with my preparer. Authorized Signature for Tax Matters Authorized Signer’s Name (print or type) Title 71. 72. 73. 3UHSDUHU&HUWL¿FDWLRQ I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Preparer’s PTIN, FEIN or SSN Preparer’s Business Name (print or type) Date Preparer’s Business Address and Telephone Number (print or type) Telephone Number Return is due April 30 or on or before the last day of the 4th month after the close of the tax year. WITHOUT PAYMENT. Mail return to: Michigan Department of Treasury, PO Box 30783, Lansing MI 48909 WITH PAYMENT. Pay amount on line 70. Mail check and return to: Michigan Department of Treasury, PO Box 30113, Lansing MI 48909 Make check payable to “State of Michigan.” Print taxpayer’s FEIN or TR Number, the tax year, and “MBT” on the front of the check. Do not staple the check to the return. + 0000 2021 11 03 27 9 00 00 00 Instructions for Form 4567 Michigan Business Tax (MBT) Annual Return Purpose RIWKH'0 7R FDOFXODWH WKH 0RGL¿HG *URVV 5HFHLSWV 7D[ DQG %XVLQHVV ,QFRPH 7D[ IRU VWDQGDUG WD[SD\HUV ,QVXUDQFH FRPSDQLHV VKRXOG ¿OH WKH MBT Insurance Company Annual Return for Michigan Business and Retaliatory Taxes )RUP   DQG )LQDQFLDO ,QVWLWXWLRQV VKRXOG ¿OH WKH MBT Annual Return for Financial Institutions )RUP  NOTE on Designated Members: ,I WKH 8%* ¿OHG 0%7 LQ DQGHOHFWHGWR¿OH0%7LQWKHQWKH8%*PXVWXVH WKHVDPH'0LIWKH'0VWLOOKDVQH[XVDQGLVVWLOODPHPEHURI WKH8%*LQ,IWKH'0QRORQJHUKDVQH[XVRULVQRORQJHU D PHPEHU RI WKH 8%* WKHQ WKH 8%* PXVW VHOHFW D QHZ '0 6HH WKH ³6XSSOHPHQWDO ,QVWUXFWLRQV IRU 6WDQGDUG 0HPEHUV LQ 8%*V´LQ)RUPIRUWKHUXOHVRQVHOHFWLQJDQHZ'0 NOTE:%HJLQQLQJ-DQXDU\RQO\WKRVHWD[SD\HUVZLWK DFHUWL¿FDWHGFUHGLWZKLFKLVDZDUGHGEXWQRW\HWIXOO\FODLPHG RUXWLOL]HGPD\HOHFWWREH0%7WD[SD\HUV,IDWD[SD\HU¿OHV DQ 0%7 UHWXUQ DQG FODLPV D FHUWL¿FDWHG FUHGLW WKH 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Extracted from PDF file 2021-michigan-form-4567.pdf, last modified January 2022

More about the Michigan Form 4567 Corporate Income Tax TY 2021

We last updated the Business Tax Annual Return in March 2022, so this is the latest version of Form 4567, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 4567 directly from TaxFormFinder. You can print other Michigan tax forms here.

Other Michigan Corporate Income Tax Forms:

TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MI W-4P Withholding Certificate for Michigan Pension or Annuity Payments
Form 4891 CIT Annual Return
Form 4884 Worksheet Form 4884 Section D Worksheet
Form 4567 Business Tax Annual Return
Form 4763 E-file Authorization for Business Taxes MI-8879 (OBSOLETE)

Download all MI tax forms View all 98 Michigan Income Tax Forms


Form Sources:

Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4567 from the Department of Treasury in March 2022.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Michigan Form 4567

We have a total of eleven past-year versions of Form 4567 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 4567

4567, Michigan Business Tax Annual Return

2020 Form 4567

2020 MICHIGAN Business Tax Annual Return

2019 Form 4567

4567, 2019 Michigan Business Tax Annual Return

2018 Form 4567

4567, 2018 MICHIGAN Business Tax Annual Return

2017 Form 4567

4567, 2017 Michigan Business Tax Annual Return

2016 Form 4567

4567, 2016 Michigan Business Tax Annual Return

Michigan Business Tax 2011 Form 4567

Form 4567, 2011 Michigan Business Tax Annual Return


TaxFormFinder Disclaimer:

While we do our best to keep our list of Michigan Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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Source: http://www.taxformfinder.org/michigan/form-4567