INSTRUCTIONS: MICHIGAN SINGLE BUSINESS TAX AMENDED RETURN (Form C-8000X)

Michigan businesses use a form C-8000X to amend a previously filed tax return. This document is applicable to all tax years except those from 2007 to 2008, which must be amended with a form C-8000. Both can be obtained from the website of the government of Michigan.

Michigan Single Business Tax Amended Return C-8000X Step 1: In section one, give the date of the calendar or fiscal year you are filing an amended return for.

Michigan Single Business Tax Amended Return C-8000X Step 2: In section two, give the name of your business, its DBA name and address.

Michigan Single Business Tax Amended Return C-8000X Step 3: If you are filing a consolidated return, enter your authorization number in section three.

Michigan Single Business Tax Amended Return C-8000X Step 4: If you are a member of a consolidated group, check the box in section four.

Michigan Single Business Tax Amended Return C-8000X Step 5: Enter your federal employer identification number in section five.

Michigan Single Business Tax Amended Return C-8000X Step 6: If you discontinued your business, enter the date in section six.

Michigan Single Business Tax Amended Return C-8000X Step 7: Give the starting date of your business in section seven.

Michigan Single Business Tax Amended Return C-8000X Step 8: In section eight, indicate whether the source of your amended return is a federal audit, amended federal return or other. If the latter, write an explanation.

Michigan Single Business Tax Amended Return C-8000X Step 9: In section nine, indicate with a check mark your type of organization.

Michigan Single Business Tax Amended Return C-8000X Step 10: Throughout the rest of the form, all originally reported or adjusted numbers given on your initial return should be entered in column A and the correct amounts in column B.

Michigan Single Business Tax Amended Return C-8000X Step 11: Lines 10 and 11 ask for gross receipts and business income.

Michigan Single Business Tax Amended Return C-8000X Step 12: Lines 12 through 16 concern total compensation for your company.

Michigan Single Business Tax Amended Return C-8000X Step 13: Lines 17 through 27 concern additions, lines 28 through 31 concern subtractions, lines 32 through 34 concern your tax base, and the second page concerns further adjustments to tax owed. Transfer line 60 to line 64 on the first page. Sign and date the form.