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1. As a RTM how do I file the 4013?

Even though the 4013 is a completely separate sales tax refund return, it must be filed with the RTM's MI-1040. If the RTM does not have an AGI, the RTM should still fill out the return by entering a "1" for AGI and completing the rest of the return per the instructions. Please note that the 4013 credit does not feed over to the MI-1040.