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Michigan Free Printable 4909, 2019 Michigan Corporate Income Tax Amended Return for Financial Institutions for 2020 Michigan Amended CIT Annual Return for Financial Institutions

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Amended CIT Annual Return for Financial Institutions
4909, 2019 Michigan Corporate Income Tax Amended Return for Financial Institutions

Michigan Department of Treasury 4909 (Rev. 06-19), Page 1 of 2 2019 MICHIGAN Corporate Income Tax Amended Return for Financial Institutions (MM-DD-YYYY) Issued under authority of Public Act 36 of 2007. (MM-DD-YYYY) 1. Return is for calendar year 2019 or for tax year beginning: and ending: 2a. Taxpayer Name or Designated Member (DM) if a UBG (print or type) Federal Employer Identification Number (FEIN) 2b. Top-tiered parent entity filing the Federal Financial Institutions Examination Council (FFIEC) report Top-tiered parent entity FEIN 2c. Street Address of Taxpayer or DM 7. Organization Type City State 3. Principal Business Activity ZIP/Postal Code Country Code 4. NAICS Code 5. Business Start Date in MI 6. If Final Return, Effective End Date Apportionment Calculation: S Corp/ LLC S Corp 8a. Affiliated Group Election year (MM-DD-YYYY) (see instructions) Reason code for amending 8b. 9. C Corp/ LLC C Corp Fiduciary Check if filing Michigan Unitary Business Group (UBG) return. (Include Form 4910.) a. Michigan Gross Business (if no Michigan Gross Business, enter zero) . b. Total Gross Business ................................................................... c. Apportionment Percentage. Divide line 9a by line 9b ................. 00 00 % 9a. 9b. 9c. PART 1: FRANCHISE TAX — Lines 10-12: If less than zero, enter zero. A 2015 10. Total Equity Capital ............... 10. 11. Avg. daily book value of MI obligations ......... 11. 12. Average daily book value of U.S. obligations .. 12. 13. Subtotal. Add lines 11 and 12 .. B 2016 C 2017 D 2018 E 2019 13. 14. (Net Capital) Subtract line 13 from line 10 ........ 14. 15. a. Authorized insurance co. subsidiary: enter actual capital fund amount ............ 15a. b. Min. regulatory amt. required .. 15b. c. Multiply line 15b by 125% (1.25) ............... 15c. d. Enter the lesser of line 15a or line 15c ........... 15d. 16. Subtract line 15d from line 14 ........ 16. 17. Add line 16, columns A through E............................................................................................................................. 17. + 0000 2019 44 01 27 9 00 Continue and sign on Page 2. 2019 Form 4909, Page 2 of 2 Taxpayer FEIN PART 1: FRANCHISE TAX — Continued Tax Base (Net Capital for Current Taxable Year). Divide line 17 by number of tax years reported in lines 10 through 16, columns A through E. (UBGs, see instructions) .................................................................................. 19. Apportioned Tax Base. Multiply line 18 by percentage on line 9c .......................................................................... 20. Tax Liability. Multiply line 19 by 0.29% (0.0029). If less than or equal to $100, enter zero .................................. 21. Total Recapture of Certain Business Tax Credits from Form 4902............................................................................. 22. Total Tax Liability. Add lines 20 and 21 ................................................................................................................ 18. PART 2: PAYMENTS AND TAX DUE 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. Overpayment credited from prior period return (MBT or CIT) ............................................................................... Estimated tax payments ........................................................................................................................................ Tax paid with request for extension ....................................................................................................................... Amount paid with original return plus additional tax paid after original return was filed ........................................ Total Payments. Add line 23, column B, through line 26 ....................................................................................... Overpayment, if any, received on the original return and/or amended return(s) ................................................... Total payments available. Subtract line 28 from line 27 ........................................................................................ TAX DUE. Subtract line 29 from line 22, column B. If less than zero, leave blank................................................ Underpaid estimate penalty and interest from Form 4899, line 38 ........................................................................ Annual Return Penalty (see instructions) .............................................................................................................. Annual Return Interest (see instructions) .............................................................................................................. PAYMENT DUE. If line 30 is blank, go to line 35. Otherwise, add lines 30 through 33........................................ 18. 19. 20. 21. 22. 00 00 00 00 00 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 00 00 00 00 00 00 00 00 00 00 00 00 35. 36. 37. 00 00 00 PART 3: REFUND OR CREDIT FORWARD 35. Overpayment. Subtract line 22, column B, and lines 31, 32 and 33 from line 29. If less than zero, leave blank (see instructions) ................................................................................................................................................... 36. CREDIT FORWARD. Amount on line 35 to be credited forward and used as an estimate for next tax year ............. 37. REFUND. Subtract line 36 from line 35 ................................................................................................................. Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. Preparer Certification. 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 By checking this box, I authorize Treasury to discuss my return with my preparer. Preparer’s Business Name (print or type) Authorized Signature for Tax Matters Authorized Signer’s Name (print or type) Title Preparer’s Business Address and Telephone Number (print or type) Telephone Number WITHOUT PAYMENT - Mail return to: Michigan Department of Treasury PO Box 30803 Lansing MI 48909 + Date 0000 2019 44 02 27 7 WITH PAYMENT - Pay amount on line 34 and mail check and return to: Michigan Department of Treasury PO Box 30804 Lansing MI 48909 Make check payable to “State of Michigan.” Print taxpayer’s FEIN, the tax year, and “CIT” on the front of the check. Do not staple the check to the return. Instructions for an amended Corporate Income Tax return Forms 4892, 4906 and 4909 Purpose To calculate and file an amended Corporate Income Tax (CIT) return. Standard taxpayers will file the CIT Amended Return (Form 4892); insurance companies will file the Insurance Company Amended Return for Corporate Income and Retaliatory Taxes (Form 4906); and financial institutions will file CIT Amended Return for Financial Institutions (Form 4909). REASON CODE FOR AMENDING RETURN Include additional information on a separate sheet explaining the reason for amending the return. 01 Amended a federal return. 02 Federal audit. 03 Response to a Michigan Notice of Adjustment. 04 Claiming a previously unclaimed credit or payment. 05 Original return missing information/incomplete form. 06 Correcting information/figures originally reported. 07 Unitary Business Groups: Adding or deleting member(s). 08 Due to litigation. 20 Other. Amending a Return To amend a current or prior year annual return, use the amended return that is applicable for that tax year and taxpayer type. Include all schedules and attachments filed with the original return, even if not amending them. Do not include a copy of the original return with the amended return. Current and past year forms are available on Treasury’s Web site at www.michigan.gov/treasuryforms. To amend a return to claim a refund, file within four years of the due date of the original return (including valid extensions). Interest will be paid beginning 45 days after the claim is filed or the due date, whichever is later. If amending a return to report a deficiency, penalty and interest may apply from the due date of the original return. If any changes are made to a federal income tax return that affect CIT tax base, filing an amended return is required. To avoid penalty, file the amended return within 120 days after the final determination by the Internal Revenue Service. Line-by-Line Instructions In most cases, the lines on the amended return match the lines on the originally filed return. Unless otherwise noted, use the instructions for the original return to complete the amended return. Follow the instructions for the CIT Annual Return (Form 4891) to complete Form 4892; follow the instructions for the Insurance Company Annual Return for Corporate Income and Retaliatory Taxes (Form 4905) to complete Form 4906; and follow the instructions for the CIT Annual Return for Financial Institutions (Form 4908) to complete Form 4909. Federal Employer Identification Number (FEIN): The taxpayer FEIN from the top of page one must be repeated in the space provided at the top of each succeeding page of the amended form. Amount paid with original return plus additional tax paid after original return was filed: Enter all payments made with the original return and all previous returns for this tax year, as well as additional payments made after those returns were filed. Overpayment, if any, received on the original return and/ or amended return(s): Enter the overpayment received (refund received plus credit forward created) on the original return and all previous returns. Standard Taxpayers Only “As Originally Filed or Most Recently Amended” and “Correct Amount”: Where the amended return provides a Column A titled “As Originally Filed or Most Recently Amended,” provide the amount that was used on the taxpayer’s most recent return that the new return will amend. Put the amended amounts in Column B, “Correct Amount.” NOTE: On lines 9 through 11, complete only with amended numbers. Insurance Companies and Financial Instituions Effective with the 2019 tax forms, Insurance Companies and Financial Institutions will complete all lines of an amended return using only amended numbers. Taxpayers must file using the appropriate amended return. Reason code for amending return: Using the following table, select the two-digit code that best represents the reason for amending the return. Enter the code in the appropriate field in the taxpayer information at the top of page 1. Include additional explanation on a separate sheet of paper and attach it to the amended return. 5
Extracted from PDF file 2019-michigan-form-4909.pdf, last modified January 2020

More about the Michigan Form 4909 Corporate Income Tax TY 2019

We last updated the Amended CIT Annual Return for Financial Institutions in March 2020, so this is the latest version of Form 4909, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 4909 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 4884 Pension Schedule
Form 4567 Business Tax Annual Return
Form 4884 Worksheet Form 4884 Section D Worksheet
Form 4642 Voluntary Contributions Schedule

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 4909 from the Department of Treasury in March 2020.

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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 4909

We have a total of seven past-year versions of Form 4909 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 4909

4909, 2019 Michigan Corporate Income Tax Amended Return for Financial Institutions

2017 Form 4909

4909, 2017 Michigan Corporate Income Tax Amedned Return for Financial Institutions

4909, Corporate Income Tax Amended Return for Financial Institutions 2012 Form 4909

4909, Corporate Income Tax Amended Return for Financial Institutions


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