Form 4892 - Michigan Corporate Income Tax Amended Return

Michigan Department of Treasury

4892 (Rev. 05-14), Page 1

2014 MICHIGAN Corporate Income Tax Amended Return

Issued under authority of Public Act 38 of 2011.

MM-DD-YYYY

Amended return is for calendar year 2014 or for tax year beginning:

and ending:

3. Federal Employer Identification Number (FEIN)

2. Taxpayer Name (print or type)

4. Street Address

Reason code for amending return (see instr.)

City

State

ZIP/Postal Code

Country Code

North American Industry Classification System)

5. NAICS (

Code

6. If Discontinued, Effective Date

Check if a special sourcing formula

7b. Tax year end of first Affiliated Group Election

for transportation services was used

Check if Filing Michigan Unitary Business Group Return.

in the sourcing of Sales to Michigan.

7a.

(Include Form 4896, if applicable, and Form 4897.)

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.

f. 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 gross receipts from FTEs ........................................ 10b.

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

11.

PART 1: CORPORATE INCOME TAX —

A. As Originally Filed

See instructions.

or Previously Amended

B. Correct Amount

12. Federal taxable income from U.S. Form 1120. (Includes ag. activities.) ....... 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 positive no.)

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 instr.) .... 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.

0000 2014 14 01 27 2

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Form 4892 - Michigan Corporate Income Tax Amended Return - 2014

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