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The Essentials of Michigan Business Taxes
Michigan Business Tax Forms
Corporations
- Form 4891: Corporate Income Tax Annual Return (CIT).
- Form 4890: Michigan Business Tax Annual Return.
- Form 4946: Schedule of Corporate Income Tax Liability for a Michigan Business Tax Filer.
- Form 4947: Schedule of Certificated Credits.
- Form 4899: Corporate Income Tax Penalty and Interest Computation for Underpaid Estimated Tax.
- Form 4901: CIT-V, Corporate Income Tax e-file Annual Return Payment.
- Form 4913: Michigan Corporate Tax Quarterly Return.
- Form MI 4893: Corporate Income Tax Small Business Alternative Credit.
- Form 1120S: U.S. Income Tax Return for an S Corporation (federal form).
- Form MI-1120S: Michigan S Corporation Income Tax Return (state form).
- Form MI-4891: Used for reporting income if the S-Corporation elects to be taxed as a C-Corporation.
Partnerships
- Form 1065: U.S. Return of Partnership Income (federal form).
- Form MI-1065: Michigan Partnership Income Tax Return (state form).
- Schedule K-1 (Form 1065): Partner’s Share of Income, Deductions, Credits, etc. (federal form).
Estate and Trusts
- Form 1041: U.S. Income Tax Return for Estates and Trusts (federal form).
- Form MI-1041: Michigan Fiduciary Income Tax Return (state form).
- Schedule K-1 (Form 1041): Beneficiary’s Share of Income, Deductions, Credits, etc. (federal form).
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Michigan Business Tax Filing Deadlines
| Business Type | Forms | Deadline |
|---|---|---|
| Corporations | Form 4891 (Corporate Income Tax Annual Return) | April 30, 2025 |
| Form 4890 (Michigan Business Tax Annual Return) | Michigan Business Tax Annual Return due April 15, 2026 | |
| Form 4946 (Schedule of Corporate Income Tax Liability for a Michigan Business Tax Filer) | April 30, 2025 | |
| Form 4947 (Schedule of Certificated Credits) | April 30, 2025 | |
| Form 4899 (Corporate Income Tax Penalty and Interest Computation for Underpaid Estimated Tax) | Due with the annual return by April 30, 2025 | |
| Form 4901 (CIT-V, Corporate Income Tax e-file Annual Return Payment) | Q1: April 15, 2025 Q2: July 30, 2025 Q3: October 30, 2025 Q4: January 30, 2026. |
|
| Form MI-4893 (Same as Form 4891) | April 30, 2025 | |
| Form 1120S (U.S. Income Tax Return for an S Corporation) | March 15, 2025 | |
| Form MI-1120S (Michigan S Corporation Income Tax Return) | Due March 15, 2025 | |
| Form MI-4891 | If electing to be taxed as a C-Corporation, due April 30, 2025 |
| Business Type | Forms | Deadline |
|---|---|---|
| Partnership | Form 1065 (U.S. Return of Partnership Income) | March 15, 2025 |
| Form MI-1065 (Michigan Partnership Income Tax Return) | March 15, 2025 | |
| Schedule K-1 (Form 1065) | March 15, 2025 |
| Business Type | Forms | Deadline |
|---|---|---|
| Estate and Trust | Form 1041 (U.S. Income Tax Return for Estates and Trusts) | April 15, 2025 |
| Form MI-1041 (Michigan Fiduciary Income Tax Return) | April 15, 2025 | |
| Schedule K-1 (Form 1041) | April 15, 2025 |
Michigan Business Tax Exemptions
Small Business Property Tax Exemption
Eligibility
Businesses with a true cash value of personal property less than $80,000 are eligible for this exemption. This threshold was raised to $180,000 for businesses that meet additional criteria.
Filing Requirement
To claim this exemption, businesses must file Form 5076 (Small Business Property Tax Exemption Claim) by February 20, 2025. This form must be submitted to the local assessing office, not the Michigan Department of Treasury.
Continuity
Once granted, exemption remains in effect unless the business exceeds the property value limits or fails to rescind it when no longer eligible.
Industrial and Commercial Personal Property Exemption
Similar to the small business exemption, this applies to industrial and commercial personal property owned by businesses with a true cash value of less than $180,000. Businesses must also file a Personal Property Statement annually along with Form 5076 if their property value is between $80,000 and $180,000.
Michigan Business Tax (MBT) Credits
Investment Credits
For investments in certain types of property.
Research and Development Credits
For qualified research activities.
Compensation Credits
Based on employee compensation levels.
Property Tax Abatements
Local governments in Michigan can offer property tax abatements to new or expanding businesses as an incentive for economic development. The specifics depend on local ordinances and the nature of the business activities.
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