Form 4891 - Michigan Corporate Income Tax Annual Return

Michigan Department of Treasury

This form cannot be used

4891 (Rev. 05-13), Page 1

as an amended return; see

the CIT Amended Return

2013 MICHIGAN Corporate Income Tax Annual Return

(Form 4892).

Issued under authority of Public Act 38 of 2011.

MM-DD-YYYY

Return is for calendar year 2013 or for tax year beginning:

and ending:

2. Taxpayer Name (print or type)

3. Federal Employer Identification Number (FEIN)

4. Street Address

City

State

ZIP/Postal Code

Country Code

5. NAICS (

Code

6. If Discontinued, Effective Date

North American Industry Classification System)

Check if a special sourcing formula

for transportation services was used

in the sourcing of Sales to Michigan.

Check if Filing Michigan Unitary Business Group Return. (Include Form 4896, if applicable, and Form 4897.)

Important: If the tax liability on line 41 is less than or equal to $100, or the gross receipts on line 11 are less than $350,000, you are not required to file this

return or pay the tax. Short period filers, see instructions.

9. Apportionment Calculation

a. Michigan sales of the corporation (if no Michigan sales, enter zero)......................................................... 9a.

b. Proportionate Michigan sales from unitary Flow-Through Entities (FTEs) (include Form 4900) ............... 9b.

c. Michigan sales. Add lines 9a and 9b .........................................................................................................

9c.

d. Total sales of the corporation..................................................................................................................... 9d.

e. Proportionate total sales from unitary FTEs (include Form 4900) ............................................................... 9e.

Total sales. Add lines 9d and 9e ................................................................................................................

9f.

g. Apportionment percentage. Divide 9c by 9f............................................................................................... 9g.

10. a. Gross receipts from corporate activity (see instructions)............. 10a.

10. b. Apportioned flow-through gross receipts ..................................... 10b.

11. Total gross receipts for filing threshold purposes. Multiply line 10a by line 9g, and add line 10b.

This line must be completed ............................................................................................................................

11.

PART 1: CORPORATE INCOME TAX

All filers, see instructions. Unitary Business Group (UBG) filers will complete lines 12 through 17, 19 through 24, and 27 through 31 with amounts reflecting

the total of all UBG members.

12. Federal taxable income from U.S. Form 1120..................................................................................................

12.

13. Domestic production activities deduction based on IRC § 199 reported on U.S. Form 8903, to the extent

deducted from federal taxable income ............................................................................................................

13.

14. Miscellaneous (see instructions) .....................................................................................................................

14.

15. Adjustments due to decoupling of Michigan depreciation from IRC § 168(k). If adjustment is negative,

enter as a negative:

a. Net bonus depreciation adjustment ............................................. 15a.

b. Gain/loss adjustment on sale of an eligible depreciable asset .... 15b.

c. Add lines 15a and 15b. If negative, enter as a negative .......................................................................... 15c.

16. Add lines 12, 13, 14 and 15c. If negative, enter as a negative ........................................................................

16.

17. For a UBG, total group eliminations from business income. (See instructions.) All other filers, enter zero.....

17.

18. Business Income. All filers, subtract line 17 from line 16. If negative, enter as a negative ...........................

18.

Additions to Business Income

19. Interest income and dividends derived from obligations or securities of states other than Michigan ................

19.

20. Taxes on or measured by net income ..............................................................................................................

20.

21. Any carryback or carryover of a federal net operating loss (enter as a positive number) .................................

21.

22. Royalty, interest, and other expenses paid to a related person that is not a UBG member of this taxpayer

22.

23. Expenses from the production of oil and gas, and/or minerals (see instructions) ............................................

23.

24. Miscellaneous (see instructions) .....................................................................................................................

24.

25. Total Additions to Income. Add lines 19 through 24.........................................................................................

25.

26. Corporate Income Tax Base After Additions. Add lines 18 and 25. If negative, enter as a negative .........

26.

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