INSTRUCTIONS: MICHIGAN BUSINESS TAX ANNUAL RETURN (Form 4567)

Michigan businesses can use a long-form Form 4567 to pay their annual taxes. This document can be found on the website of the government of the state of Michigan.

Michigan Business Tax Annual Return 4567 Step 1: If not filing on a calendar year basis, give the starting and ending dates of your fiscal year.

Michigan Business Tax Annual Return 4567 Step 2: Give your business legal and trade names, address, NAICS code number and federal employer identification number.

Michigan Business Tax Annual Return 4567 Step 3: Give a description of your principal business activity, the date on which you began operating within the date, and the date on which you ceased operative, if applicable.

Michigan Business Tax Annual Return 4567 Step 4: Indicate your type of business with a check mark.

Michigan Business Tax Annual Return 4567 Step 5: Line 11 provides instructions to calculate the portion of your income that is a Michigan liability out of your total sales.

Michigan Business Tax Annual Return 4567 Step 6: Enter your gross receipts on line 12.

Michigan Business Tax Annual Return 4567 Step 7: Document and calculate subtractions from your gross receipts as instructed on lines 13 through 27.

Michigan Business Tax Annual Return 4567 Step 8: Enter your business income on line 28.

Michigan Business Tax Annual Return 4567 Step 9: Enter the additions to your income as instructed on lines 29 through 37.

Michigan Business Tax Annual Return 4567 Step 10: Document subtractions to income as instructed on lines 38 through 50.

Michigan Business Tax Annual Return 4567 Step 11: Calculate your total tax liability in the state as instructed on lines 51 through 57.

Michigan Business Tax Annual Return 4567 Step 12: Document payments already made, refundable credits and adjust your taxes as instructed on lines 58 through 67.

Michigan Business Tax Annual Return 4567 Step 13: Lines 68 through 70 are for those who have overpaid. You may either choose to apply for a refund or credit the overpayment forward to the next tax year.

Michigan Business Tax Annual Return 4567 Step 14: An authorized member of the business should sign and print their name, give their title, and provide the date and their telephone number. Any paid preparer should give their identifying number, and business name and address.