Filing Requirements 7. When will forms be available for the Corporate Income Tax?

We are on schedule to have the 2012 Corporate Income Tax (CIT) forms and instructions available on the same schedule as the quarterly and annual returns for the other Michigan taxes.

Quarterly estimated CIT forms will be mailed to taxpayers starting in early January 2012 for payment of their CIT estimates.

When the legislature adjourns for the year in December 2012, annual returns will be finalized, posted on our web site, and sent to the printers. We anticipate that paper forms and instructions will be available for distribution to the public in January 2013.

Fiscal year taxpayers will be granted an automatic extension for their 2012 fiscal year annual CIT return or 2012 fiscal year annual MBT election return. Returns for fiscal years ending in 2012 will be due the same date as 2012 calendar year returns, which is April 30, 2013. An extension request form need not be filed unless required to transmit payment of any tax due with the annual return. The annual return tax due must be paid by the original due date, which is the last day of the fourth month after the end of the fiscal year.

In addition, beginning in February 2012, taxpayers will be able to pay their CIT estimate on their Combined Return for Michigan Taxes (Form 160).