Skip to main content
Filing Requirements 1. When does the CIT take effect?

Filing Requirements 1. When does the CIT take effect?

The Corporate Income Tax is effective as of January 1, 2012. The CIT replaces the Michigan Business Tax; however, MBT taxpayers who have received or been assigned certain certificated credits may elect to continue to file under the MBT rather than the new CIT in order to claim such credits.