Filing Requirements 9. (Answer rescinded as of 12/31/14) May a taxpayer make estimated CIT payments on Form 160, the Combined Return for Michigan Taxes, and if so, how will the different due dates be reconciled?

For a calendar year taxpayer, CIT quarterly returns are due the 15th day of April, July, October and January. For fiscal year filers, quarterly returns are due the 15th day of the first month after each quarter. CIT payments may be made with either of the following returns:

• Form 4913, Corporate Income Tax Quarterly Return, or
• Form 160, Combined Return for Michigan Taxes.

If filing monthly using Form 160, Combined Return for Michigan Taxes, and not making remittances by electronic funds transfer, monthly payments may be filed on the 20th day of the month. For example, a calendar year taxpayer may file monthly CIT estimates using Form 160 on February 20th, March 20th, and on April 20th rather than April 15 for the quarter. However, for taxpayers required to make remittances by electronic funds transfer or otherwise not using Form 160, CIT estimates remain due on the 15th day of the month following the final month of the quarter. Regardless of the method chosen, the estimated CIT for the quarter must also reasonably approximate the liability for the quarter.