Filing Requirements 18. Can a taxpayer that claims an error was made in the calculation of a CIT quarterly estimated payment request a refund of that payment without filing an annual CIT return?
Generally, no. Estimated payments are required for taxpayers that expect to owe an annual liability in excess of $800.00. MCL 206.681(1). The amount, manner of payment, and due dates of the quarterly estimated payments are all established in MCL 206.681. Payments made under MCL 206.681 are a credit against the payment required with the annual return required under MCL 206.685. MCL 206.685 requires all taxpayers with a filing obligation to file an annual or final return in the form and content prescribed by the department by the last day of the fourth month after the end of the taxpayer's tax year.
A refund claim of overpaid CIT estimates may be made pursuant to MCL 205.30(2) of the Revenue Act, which states:
(2) A taxpayer who paid a tax that the taxpayer claims is not due may petition the department for refund of the amount paid within the time period specified as the statute of limitations in section 27a [of the Revenue Act]. If a tax return reflects an overpayment or credits in excess of the tax, the declaration of that fact on the return constitutes a claim for refund. If the department agrees the claim is valid, the amount of overpayment, penalties, and interest shall be first applied to any known liability as provided in section 30a, and the excess, if any, shall be refunded to the taxpayer or credited, at the taxpayer's request, against any current or subsequent tax liability.