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          Corporate 

Income Tax 

FINANCIAL INSTITUTIONS 

This booklet contains information on                                                                      
completing a Michigan Corporate Income    
         Tax return for calendar year 2022 or    
            a fiscal year ending in 2023. 

   E-filing  your  return      is easy,  fast, and       secure!  

    Visit  Treasury’s  Web  site      at             
www.MIfastfile.org  for      a    list   e-file   of       
resources  and  how      tofind an   e-file             
provider. 

WWW.MIFASTFILE.ORG 

            FILING DUE DATE:                                       
CALENDAR FILERS — APRIL 30, 2023 
FISCAL FILERS — THE LAST DAY OF THE FOURTH                                                                 
MONTH AFTER THE END OF THE TAX YEAR. 

          WWW.MICHIGAN.GOV/TAXES 
This booklet is intended as a guide to help complete your return. It does not take the place of the law.               MICHIGAN 2022 
Michigan Department of Treasury — 4907 (Rev. 12-22)

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                                        2022 General Information for Financial Institutions 
Standard Taxpayers and Insurance Companies:                                          See the Corporate Income Tax (CIT) Instruction Booklet for Standard Taxpayers 
                 (Form 4890) or the CIT Instruction Booklet for Insurance Companies (Form 4904) at www.michigan.gov/taxes. 
This booklet is intended as a guide to help complete the CIT                                            NOTE:  Formerly,  taxpayers  could  pay  by  check  on      a monthly  
return. It does not take the place of the law.                                                          or   quarterly  basis by        remitting                a check  with            a Combined              
                                                                                                        Return  for  Michigan  Tax  (Form  160).  Form  160  was  replaced.  
Who Files a Financial Return?                                                                           The   new  form no      longer      accommodates              CIT     payments.          As               
                                                                                                           a result,   Form     4913      is the  only form           that    supports                 a CIT      
File      a    CIT Annual  Return for Financial  Institutions   (Form                                                  payment. 
                                                                                                        estimated
4908)      if the  taxpayer      is any      of the  following: 
                                                                                                        Estimated   returns  and payments                 for     calendar    year     taxpayers                  
                                                                                                      
  •        A bank holding company,   a national bank,   a state chartered                               are   due  to Treasury        by  April  15,      July     15,  October        15, and                    
       bank,      a state  chartered  savings  bank,                     a federally     chartered                   15      of the  following  year.  Fiscal  year  taxpayers  should  
                                                                                                        January
       savings   association,  or                a federally  chartered farm             credit                  returns  and  payments  by  the  appropriate  due  date  which  
                                                                                                        make
       system  institution.                                                                                is fifteen  days  after  the  end      of each  fiscal  quarter.  The  sum      of
  •    Any  entity,  other  than an           entity     subject          to the  tax    imposed        estimated   payments          for  each quarter           must      always     reasonably                 
       under     Chapter     12  (insurance company),               who              is directly   or   approximate  the  liability  for  the  quarter. 
       indirectly owned            by   an  entity   described            in 206.651(f)(i) and      
       is      a member      of the UBG.                                                                NOTE:        Your   debit  transaction will               be  ineligible    for     EFT                    if
                                                                                                        the   bank  account used        for  the        electronic    debit               is funded  or           
  •         A UBG consisting            of entities described       above.      
                                                                                                        otherwise  associated  with                a foreign  account      to the  extent  that                   
NOTE:  Because              the  definition              of financial      institution   for  CIT       the   payment  transaction would                  qualify     as an   International                       
purposes  includes  any  entity  (except      an insurance  company)  that                              ACH      Transaction (IAT)         under        NACHA         Rules.     Contact         your             
       is owned  by      a bank      or other  entity  (as  described  above)  and          is a        financial   institution  for questions                about   the     status   of your                    
member          of a UBG with                its parent, this  may   cause      an    entity  that      account.   Contact  the Michigan                  Department          of Treasury’s                       
       is not  commonly  thought              of as a financial  institution          to be treated     (Treasury)   Corporate  Income Tax                       Division           at 517-636-6925  
as  one  for  return  filing  purposes.      A UBG      of financial  institutions                      for  alternate  payment  methods. 
must   file      a combined         return  on  Form 4908           that     includes      each     
member      of the  group  that          is a financial  institution.                                   The                                                                                                      
                                                                                                               estimated payment made                   with      each quarterly return             must         
                                                                                                        be  computed  on  the  actual  CIT  for  the  quarter,      or 25  percent      of
       If the    taxpayer      is not  any      of the   above,    check      to see      if filing     the  estimated  total  liability      if paying      aCIT             liability. 
either   the     Insurance Company Annual Return for Corporate                                     
                                                                                                        To   avoid  interest and        penalty         charges,      estimated     payments                      
Income  and Retaliatory Taxes (Form  4905)      or the                            CIT Annual 
Return  (Form  4891)  for  standard  filers      is required.                                           must                                                                                                     
                                                                                                                 equal   at least 85 percent              of     the  total   liability for the                  
                                                                                                        tax   year  and the     amount      of  each      estimated         payment      must                     
                                                                                                        reasonably   approximate the             tax      liability   for that     quarter.                       
Using This Booklet                                                                                          If the   prior  year’s    tax  under        the  Income Tax          Act          is $20,000  
This   CIT  financial institution                booklet    includes        forms       and             or  less,  estimated tax        may  be  based           on   the  prior  year’s       total              
instructions  for  financial  institutions.  These  forms  are  designed                                tax   liability  paid in    four    equal        installments.        (“Four   equal                      
for  calendar  year 2022             and    for          a fiscal  filer   with      a federal   tax    installments”  describes the         minimum               pace             of payments            that   
year  ending      in 2023.                                                                              will   satisfy  this safe     harbor.)                If the  prior  year’s tax      liability           
                                                                                                        was   reported  for           a period  less  than 12         months,       this    amount                
Read   the       “General  Information” first.                        It is recommended          that             be annualized       for  purposes       of both      the    $20,000                             
                                                                                                        must
taxpayers  and  tax  preparers  review  the  instructions  for      all forms.                                       and  calculating the    quarterly            payments       due under                        
                                                                                                        ceiling
                                                                                                        this   method.  Payments                     at a more    accelerated  pace  also will                    
Overview of CIT for Financial Institutions                                                              qualify.      If the year’s    tax  liability           is $800      or less, estimates             are   
Every  financial  institution  with  nexus in      Michigan is      subject to                          not    required. 
   a franchise  tax.  The  franchise  tax      imposedis                     upon  the  tax  base       NOTE:  Reliance  on the             tax  liability        of  the   prior  year      as                    a
of  the  financial  institution  after  allocation      orapportionment to                              means      to avoid  interest  and  penalty  charges      is only  allowed      if
Michigan       at the  rate      0.29of        percent.                                                 you   had  business  activity              in Michigan      in that         prior  year and               
                                                                                                        filed      a CIT  return  for that   prior        year.             A return  must  be filed              
Filing CIT Quarterly Tax Estimates                                                                      to   establish   the  tax liability     for       that   prior  year,   even                  if gross  
       If estimated      liability     for  the    year      is reasonably expected        to           receipts      in the  prior  year  were  less  than  $350,000.      In addition,  
exceed  $800,   taxpayer   a             must     file  estimated     returns.   taxpayer   A              if your  business  was  not      in existence      in the  preceding  year,  no  
may   remit  quarterly estimated                   payments        by  check    with  a                 safe  harbor  exists.      In such      a case,  estimates  must  be  based  on  
Corporate Income Tax Quarterly Return                               (Form  4913)      or may            the  CIT  liability  for  the  current  year.  There      is no  prior-year  safe  
remit   monthly      or quarterly estimated                 payments        electronically              harbor  for      a taxpayer’s       first  CIT  tax  period. For                     a taxpayer’s  
by  Electronic  Funds  Transfer  (EFT).  When  payments  are  made                                      first  CIT  tax  period  the  estimates  must  equal      at least  85  percent  
by  EFT,  Form  4913 is      not  required.                                                             of  the  total  CIT  liability,      as explained  above. 

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Amending Estimates                                                                                                   Completing Michigan Forms 
If,    after  making payments,                 the    estimated          tax              is substantially  
                                                                                                                     Treasury      captures  the information                 from    paper       CIT     returns                
different      than  originally estimated,                     recompute         the    tax and                   
                                                                                                                     using   an Intelligent      Character           Recognition           process.      If                     
adjust the      payment             in the next        quarter.      
                                                                                                                     completing      a paper  return, avoid               unnecessary             delays    caused              
Electronic Filing of CIT Returns                                                                                     by  manual  processing  by  following  the  guidelines  below      so the  
                                                                                                                     return      is processed  quickly  and  accurately. 
Michigan          has  an enforced             CIT      e-file      mandate.        Software                      
developers        producing CIT                tax    preparation            software        and                       • Use black or blue ink. Do  not  use  pencil,  red  ink,      or felt  tip  
computer-generated                       forms  must  support e-file               for   all    eligible                 pens.  Do  not  highlight  information. 
Michigan          forms  that  are included                          in their  software  package.                      • Print using capital letters                  (UPPER  CASE).  Capital  letters  
All    eligible  CIT returns                   prepared     using       tax preparation                                  are  easier      to recognize. 
software      or computer-generated  forms  must      be e-filed. 
                                                                                                                       • Print numbers like this:                         0123456789.               Do   not  put                a
Treasury         will  be enforcing             the     CIT    e-file    mandate.            The                         slash  through       the  zero      (     )      or seven          (7 ).
enforcement  includes  not  processing  computer-generated paper                                                  
returns that       are     eligible                to be e-filed.      A notice will            be mailed   to         • Fill check boxes with an [X]. Do  not  use      acheck                            mark  [a]. 
the taxpayer,      indicating             that     the     taxpayer’s         return     was     not   filed           • Leave lines/boxes blank                      if  they  do not           apply   or             if the  
in  the  proper form          and        content      and    must       be   e-filed.        Payment                     amount      is zero, unless        otherwise         instructed.           
received with             a paper return           will    be        processed       and      credited          to   
the taxpayer’s        account             even   when      the       return         is not processed.                    Do not enter data in boxes filled with Xs.                               
                                                                                                                       • 
                                                                                                                       •  Do not write extra numbers, symbols, or notes  on the 
Treasury   will  continue to                   accept     certain       Portable       Document                                                as  cents, dashes,         decimal         points      (excluding                
                                                                                                                         return,   such
Format   (PDF)           attachments  with  CIT e-filed                      returns.              A current                                 or  dollar  signs, unless               otherwise        instructed.               
                                                                                                                         percentages),
list      of defined      attachments      is available      in the                 CIT  “Michigan                                    any explanations             on              a separate sheet       unless                
                                                                                                                         Enclose
Tax Preparer       Handbook               for    Electronic          Filing     Programs,”             which                                to write explanations             on  the   return.      
                                                                                                                         instructed
       is available      on  the         Treasury     Web      site   at     www.MIfastfile.org  
by   clicking  on  “Tax Preparer,”                      then     “Corporate         Income            Tax              • Date format, unless otherwise specified, should be in the 
Handbook”   for  the  applicable tax                        year.    Follow         your     software                    following format:   MM-DD-YYYY.                               Use  dashes (-)         rather           
instructions  for  submitting attachments                            with          an e-filed return.                    than slashes     (/).  
       If the  CIT  return includes               supporting            documentation              or                  •  Enter phone numbers using dashes (e.g.,  517-555-5555);  do  
attachments  that are           not            on the predefined          list      of attachments, the                  not use    parentheses.       
return can        still   be  e-filed.          Follow     your      software        instructions           for        •  Stay within the lines when entering                         information              in boxes.  
including  additional  attachments.  The tax                             preparer                  or taxpayer  
                                                                                                                       •  Report losses and negative amounts with a negative 
should retain      file    copies                  of all documentation      or attachments. 
                                                                                                                         sign in front of the number (do not use parentheses).  For  
For more        information               and   program      updates,         including       exclusions                 example,      a loss      in the amount              of $22,459 should                be reported  
from e-file,       visit   the  e-file          Web    site    at   www.MIfastfile.org  .                                as -22,459.   
The taxpayer       may        be          required          to e-file its  federal        return.      Visit           •  Percentages should be  carried out four  digits to the 
the    Internal  Revenue  Service (IRS)                        Web       site       at    www.irs.gov                    right of the decimal point.                        Do  not round           percentages.                
for more      information          on       federal      e-file      requirements           and     the  IRS             For   example,      24.154266  percent  becomes 24.1542                             percent.           
Federal/State Modernized                        e-File     (MeF)      program.                                           When converting                 a percentage          to a decimal            number,       carry  
                                                                                                                         numbers out      six    digits           to the right         of the decimal      point.     For       
Complete Federal Tax Forms First                                                                                         example, 24.154266            percent        becomes         0.241542.          
Before  preparing  CIT returns,                       complete          all  federal     tax    forms.                 •  Report all amounts in whole dollars.                                        Round down                
These  forms  may  include:                                                                                              amounts      of 49 cents              or less. Round         up   amounts             of 50 cents      
  •    Fiduciaries  —  U.S.  Form                     1041  , 1065, and related               Schedules                  or                                                                                                    
                                                                                                                              more.   If cents are entered                on  the    form,       they    will be               
       C C-EZ  ,  D,        ,       ,E,K 4797,  and  8825  .                                                             treated                                              
                                                                                                                                      as whole dollar amounts. 
  •    Corporations —           U.S.            Form    1120, 1120-S,           and  Schedules   ,D  
       K 851   , ,940 4562  ,   4797,  ,        and  8825  .                                                         Suggested Order of Analysis and Preparation of 
                                                                                                                                                                                                                            
                                                                                                                     an CIT Annual Return 
  •    Limited Liability         Companies                 (LLCs)        —    federal      forms       listed     
       above, depending            on     how      federal      returns       have      been     filed.              First,   determine whether             the   taxpayer       has nexus          with                        
                                                                                                                     Michigan.     Nexus        is a legal           term that       expresses        whether                    a
Reference these            federal         forms   complete   to          Form       4908.                                         has  sufficient connection                to  Michigan           to justify                  
                                                                                                                     taxpayer
Copies      ofcertain pages              from   these     federal       forms       must     also     be             subjecting  the  taxpayer      to Michigan tax.                  
attached   the   to    annual             return   filed.    See     the  instructions           for   Form                 information  on nexus,           and     other    CIT  issues,          see the                     
                                                                                                                     For
4908 for       further  details.                                                                                                   Department of            Treasury         (Treasury)          Web     site  at               
                                                                                                                     Michigan
                                                                                                                     www.michigan.gov/treasury    . (Click  on  the  “Corporate  Income  
                                                                                                                     Tax”  on  the left   side           of the    page.)     Treasury  will  post updates                      

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here and      via     Revenue      Administrative            Bulletin            (available            in the  combined  amounts  are entered                   on    the   Form     4891.         References            
“Reference” link            on  the   left  side        of the page).                                          in the     instructions   “the   to        taxpayer”       generally           will     refer   the   to  
                                                                                                               group rather          than  any    one     members.     of its     
For      a taxpayer using        Form       4908,     first  complete              lines       1 through  
20,    which  is sufficient          to  calculate      total  liability          before                       This           isa simplification for         introductory        purposes,         and    there          
recapture      of Certain Business           Tax      Credits.          At      that    point,         if any  are many      details     and   exceptions           described         throughout           the  CIT      
recapture      of credits exists          begin    the      CIT Schedule of Recapture                          forms  and  instructions. In      particular, tax                 credits,      transactions              
of Certain Business Tax Credits (Form 4902).                                                                   between members,               and      the   presence   financial   of             institutions      or
                                                                                                               insurance  companies   the   in              group      require    careful         attention.    
Further General Guidance                                                                                       One  key  issue in      dealing properly               with    unitary        taxation     is to          
For    purposes of       CIT,     taxpayer     means                         a C Corporation,                  recognize  that     not     it is    limited   large,   to      multi-state            companies.         
insurance company,              financial    institution,                      or a unitary business           Businesses   any   of        size   and     any    geographic          extent        may   find  that     
group liable        for  tax,  interest,          or penalty.                                                  they are     members     UBG.     of a           
A      Unitary  Business Group                (UBG)  is                    a group of    United                Determining the Existence and Membership of a UBG 
States  persons  that are         corporations,           insurance            companies,                 or   Unitary      Business  Group means                 a group        of United         States                
financial institutions,           other     than        a foreign operating               entity,    that      persons      that are    corporations,           insurance        companies,            or              
satisfies the       following      criteria:                                                                   financial institutions,         other         than   foreign   a       operating        entity,  that   
                                                                                                               satisfies the       control    test     and  relationship       test.     
  •    One      of the  persons      owns      or controls,            directly      or indirectly,  
       more  than  50  percent      of the  ownership  interest  with  voting                                    •  Control test. One   the   of              persons      owns   controls,   or           directly      
       rights   (or   rights  comparable                to voting  rights)  of the             other           or   indirectly,  more  than 50             percent       of      the ownership         interest          
       members;  AND                                                                                           with voting         rights   (or  rights        comparable   voting   to              rights)   the   of  
                                                                                                               other members;           AND      
  •    The   UBG  has  operations which                 result       in              a flow  of  value      
       between   the  members  in the             UBG       or  has       operations         that                •  Relationship test.  The  UBG has                        operations           which    result       
       are   integrated  with, are         dependent        upon,         or  contribute         to            in       a flow      of value  between  the members                   in      the UBG     or  has         
       each  other.   Flow            of value      is determined              by  reviewing  the              operations         that  are integrated          with,    are  dependent            upon,    or           
       totality      of facts  and  circumstances      of business  activities  and                            contribute         to  each other.       Flow     of  value    is determined              by              
       operations.                                                                                             reviewing          the  totality      of facts and       circumstances            of      business        
                                                                                                               activities and         operations.        
All  financial  institution members                  must     file              a combined       return  
(addressed      in the  “UBGs  and  Combined  Filing”  section      of this                                    Additional                                                                                               
                                                                                                                                    information can be           found      under    the “Corporate                   
General  Information).                                                                                         Income                             www.michigan.gov/taxes                                                
                                                                                                                            Tax”       page   at                                                   (see   Revenue 
                                                                                                               Administrative           Bulletin (RAB)            2018-12,        Unitary          Business            
NOTE:  In  general,                  a person  that               is a disregarded       entity        for     Group Control            Test  And      Relationship         Tests).     
federal  tax  purposes  must  file              as if it were      a branch      or division                   United States person               is     defined      in the     Internal  Revenue  Code               
       if owned      by another  business  entity.                                                             (IRC)       § 7701(a)(30). 
UBGs and Combined Filing                                                                                       A  foreign operating entity                  means      a United States             corporation         
                                                                                                               that     would  otherwise  be a      part of           a UBG      that    is taxable         in         
NOTE:  UBGs are               addressed     here,       in general.            In the                          Michigan; has            substantial       operations      outside        the      United     States,     
instructions   for       each  form, “Special               Instructions            for  Unitary               the   District  of Columbia,              any    territory     or  possession           of the          
Business   Groups”  are located                directly       before         “Line-by-Line                     United States          except   for     the     commonwealth   Puerto   of                   Rico,      or
Instructions.”  The  areas      thein            “Line-by-Line  Instructions”  that                               a political  subdivision   the   of           foregoing;      and   least   at        80   percent     
apply  only      UBGsto           are  labeled  “UBGs                     .” Additional  direction             of   its   income      is active foreign         business      income          as   defined    in         
       is found   in    the “Supplemental            Instructions            for  Standard                     IRC       § 871(l)(1)(B)(ii). 
Members in      UBGs”  section of      this  instruction  booklet. 
                                                                                                               An    alternate,  elective method                for   determining            the   existence           
General Overview of Unitary Taxation                                                                           and  membership     UBG     of a            under    the   affiliated          group      election       is
More         than  20  states have       adopted     unitary         taxation.           Unitary               discussed   the   in     instructions          for  Form      4908.      
taxation   is      a method of         taxing  related      persons            that, if  it                
applies,  generally  treats              those  related  persons as if          they  were                     Filing the Correct Form 
one.   There  are  specific tests,          discussed         below,            to      determine                 A different primary         return      and    instruction          booklet       are   available    
whether   two or         more     business      entities      are sufficiently                                 for   standard  taxpayers  (Form 4891)                    and     insurance         companies           
connected   by  ownership and               business          relationships              to be                 (Form  4905). 
treated as           a group. 
                                                                                                               Filing if Tax Year Is Less Than 12 Months 
       If those tests  are  satisfied      and      aUBG is      found to      exist, in   most               
cases  the  members of      that UBG              will    file  a single          CIT    return.               Tax      year  means  the calendar               year,   or  the  fiscal      year     ending           
One  member  will be            designated        as      the group’s           representative                 during the          calendar   year,      upon    the    basis   which   of        the  tax    base      of
for  filing  the  return  and  corresponding  with  Treasury.  Included                                           a taxpayer      computed.is     If          areturn is   made        for   fractional   a     part   
in     that  return will      be  separate  forms           that report           income,                      of       a year, tax  year  means       the    period      for which     the      return   made.   is  
deductions,  and  activities separately                   by  member,             and    then    the              A taxpayer           that  has      a 52-   or 53-week      tax  year  beginning not                 

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more        than  seven days              before         December              31  of any          year               is   Extension          applications          must  be postmarked                on   or   before     the        
considered      to have      a tax year                   beginning             after     December      of that            due date                 of an annual return.     
tax  year.  
                                                                                                                           Although Treasury                may      grant    extensions          for   filing      CIT   returns,     
Example 1:   A                 taxpayer         with      a federal            tax  year  beginning on                        it will       not  extend  the time           to  pay.     Extension        applications                 
Saturday, December                    26,   2022,           will         be treated      as follows:                       received without               proper     payment         will   not        be processed. Penalty           
  •    2022 tax      year       end        of December 31,                2022.                                            and interest         will      accrue     on  the   unpaid       tax   from       the    original    due    
  •    Due date             of April 30,    2023.                                                                          date                            
                                                                                                                                   of the return.
  •    2023 tax    year         beginning           January                 1, 2023.                                       Properly filed         and      paid   estimates          along  with     the   amount         included     
                                                                                                                           on  the  extension  application  will be                      accepted               as payment     on   a   
Example 2:    A                taxpayer  with                      a federal  tax year             ending     on           tentative return,            and        an extension may              be granted.          It is important  
Sunday, January                      3, 2023, will             be treated      as follows:                                 that the      application             is completed correctly.          
  •    2022 tax      year       end        of December 31,                2022.        
                                                                                                                           Once      a properly           prepared  and timely             filed    application          along         
  •    Due date             of April 30,    2023.                                                                          with appropriate               estimated      tax    payments               is received, Treasury           
  •    2023 tax    year         beginning           on      January               1, 2023.                                 will grant             an extension      of eight months                 to file the  tax  return.     
Example 3:   A                 52-   or  53-week year                 closing          near      the    end   of           Any       estimated  tax that            may    be   due      with   the    request      should             
January      is common      in the retail                     industry.            Such          a taxpayer will           be paid            in the   same     manner            as estimated      payments  were  paid               
be treated           as follows:                                                                                           during the        year.      
  •    2022-23 fiscal           year     end     will            be January 31,          2023.                                  A written        response        will   be   sent  to the       legal     address     on    file       
  •    Due date        will          be May 31,        2023.                                                               when      a valid extension               application           is received. 
  •    2023-24 fiscal           year     will    begin         on      February               1, 2023.                     If      a CIT  extension                is filed  on time       but   the     total   payments              
Annualizing                                                                                                                received by          the     original     due    date     are  less    than     90    percent          of the  
                                                                                                                           tax  liability,     a     10 percent        negligence         penalty       may   apply.      
       If the  prior  filing    period                is less than     12       months,          annualize          the   
prior year’s      tax     liability              to determine whether                    estimates          may       be   An   extension  of  time to                file  will    also   extend        the  statute    of            
based  on  that liability.                      If the       prior  year’s  annualized liability                           limitations.  
       is $20,000      or less,      estimates  may  be based                        on  the      annualized           
amount      if paid      in four equal,                timely,         installments.                                       Amending a Return 
To     annualize  the prior               year’s         tax    liability,        multiply         the   prior             To  amend      a current or      prior year              annual     return,      complete        the        
year’s  tax  liability by               12    and     divide          the   result     by  the        number               Michigan CIT Amended Return for Financial Institutions                                                     
of     months  the business                operated.            Generally,                          a business is          (Form        4909)     that      is applicable for        that     year,    explaining        the           
considered      in business                for     one  month                  if the   business         operated          reason       for  the  changes. Include                  all  schedules       filed     with  the           
for  more  than half              the     days              of the    month.            A     business  whose              original         return,  even if      not amending             that   schedule.         Do  not            
entire      tax  year             is 15   days  or less,             however,                 is considered   in           include          a copy   the   of  original       return      with    your     amended        return.     
business for           one   month.         
                                                                                                                           Current  and  past year               forms     are      available    on      Treasury’s      Web           
       ○    Example:   A                fiscal year           taxpayer          with          a tax year      ending       site    at   www.michigan.gov/treasuryforms. 
            in   June  files                  a six-month  return ending                        June    2014           
                                                                                                                           To  amend      a return to      claim a      refund, file            within      four    years    of         
            reporting      a tax liability                         of $9,000. Estimates                  for  the   tax   
                                                                                                                           the due        date   the   of   original      return      (including          valid     extensions).       
            year ending            June        2015         may       be  based         on     the     annualized      
                                                                                                                           Interest will          be    paid   beginning         45    days     after      the    claim   filed   is   
            liability       of  $18,000.  Estimates must                             be  paid         in four          
                                                                                                                           or the     due    date,       whichever   later.   is      
            equal installments                        of $4,500. 
                                                                                                                              If amending      returna        to      report a   deficiency,         penalty        and   interest     
Due Dates of Annual Returns                                                                                                may apply         from       the  due      date   the   of  original      return.        
Annual  returns   calendar   of                     year      taxpayers            are    due       by   April      30,   
                                                                                                                              If any        changes       are    made          to a federal  income tax            return   that       
2023. For       fiscal       years        ending   2023,   in             the   2022-2023                fiscal  year   
                                                                                                                           affect  the  CIT tax           base,     filing   an     amended       return     is required.              
return will       be      due   on       the     last      day   the   of       fourth      month         after     the   
                                                                                                                           To avoid        penalty,        file  the   amended        return      within      120     days    after    
end   the   of  tax    year.        
                                                                                                                           the final        determination   the   by          IRS.    
Additional Filing Time 
                                                                                                                           Computing Penalty and Interest 
       If additional  time      isneeded to      file an   annual                       tax    return,      request    
    a Michigan extension                 by      filing       an   Application for Extension of                            Annual         and    estimated returns            filed      late  or   without        sufficient          
Time to File Michigan Tax Returns (Form 4).                                                                                payment   the   of           tax  due     are   subject          to apenalty of          5percent of      
                                                                                                                           the  tax  due, for          the  first   two    months.       Penalty         increases       by  an        
Filing       a federal  extension request                            with      the   IRS      does      not            
                                                                                                                           additional       5 percent            per  month,  or  fraction thereof,                 after    the       
automatically  grant      a CIT extension.                            The      IRS      does       not   notify        
                                                                                                                           second  month,          tomaximuma              of     percent.     25        
state  governments   extensions.   of                          
                                                                                                                           Compute penalty                and    interest     for    underpaid          estimates      using    the    
                                                                                                                           CIT Penalty and Interest Computation for Underpaid Estimated  

4

- 7 -

Tax  (Form  4899).                    If a taxpayer  prefers  not to            file  this  form,           software.  The  taxpayer  PIN  will      selectedbe              by  the  taxpayer,      or
Treasury will       compute        the  penalty  and  interest  and  send      abill.                       the  taxpayer  may  authorize  his      heror             tax  preparer      selectto   the  
                                                                                                            taxpayer  PIN. 
The  following  chart  shows  the  interest  rate  that  applies      to each  
filing  period.      A new       interest        rate      is set          at 1 percent  above        the   The   MI-8879  (Form 4763)         will    be     printed      and  contain   the             
adjusted  prime  rate  for  each  six-month  period.                                                        taxpayer   PIN.  The  tax preparer         will      retain    Form  MI-8879       in        
                                                                                                            his or      her  records as      part of      the  taxpayer’s  printed  return.  CIT  
  Beginning Date                               Rate                             Daily Rate                  State  Stand  Alone e-filings      submitted           without   a      taxpayer PIN          
   January 1, 2022                         4.25%                                0.0001164                   will   be  rejected  by Treasury.          Do     not  mail  Form   MI-8879        to        
      July 1, 2022                         4.27%                                0.0001170                   Treasury  and  do not     include       Form      MI-8879      as      an attachment          
                                                                                                            with  the  e-file  return.  
   January 1, 2023                         5.65%                                0.0001548 
                                                                                                            Mailing Addresses 
For       a list   interest   of rates,     click  on  “Reports          and       Legal”    on     the     
Treasury      Web  site  at         www.michigan.gov/treasury/                             . Interest       Mail  the  annual  return  and  all  necessary  schedules  to: 
rates are     updated   Revenue   in            Administrative           Bulletins        (RABs).           With payment: 
Signing the Return                                                                                             Michigan  Department of      Treasury 
                                                                                                               PO  Box  30804 
All   returns  must  be signed             and   dated     by  the      taxpayer        or the          
                                                                                                               Lansing  MI  48909 
taxpayer’s authorized             agent.    This     may       be  the         owner,    corporate          
officer,   or  association  member. The                 corporate             officer  may     be           
the president,        vice     president,       treasurer,     assistant         treasurer,     chief       Without payment: 
accounting  officer,      or any other            corporate       officer         (such  as      tax           Michigan  Department      Treasuryof                 
officer)  authorized to      sign  the  corporation’s  tax  return.                                            PO  Box  30803 
                                                                                                               Lansing  MI  48909 
   If someone  other  than  the  above  prepared  the  return,  the  preparer  
must  give  his or      her  business  address  and  telephone  number.                                     Mail an extension application (Form 4) to: 
                                                                                                               Michigan  Department of      Treasury 
Print   the  name  of the        authorized        signer      and      preparer      in the                
                                                                                                               PO  Box  30774 
appropriate  area  on  the  return. 
                                                                                                               Lansing  MI  48909-8274 
Assemble  the  returns  and  attachments  (in  sequence  order)  and  
use       a clip      in the  upper-left corner       or   rubber       band       the   pages              Mail CIT quarterly estimate payments (Form 4913) to: 
together.   (Do       not  staple a      check to      the return.)           In an   e-filed                  Michigan  Department   Treasury   of                 
return,   the   preparation  software will                 assemble           the  forms     and               PO Box        30774  
PDF  attachments      thein          proper  order  automatically.                                             Lansing MI        48909-8274     
IMPORTANT REMINDER:                                 Failure to        include      all  the                 Courier delivery service mail should be sent to: 
required  forms  and  attachments  will  delay  processing  and  may                                           Michigan  Department   Treasury   of                 
result      inreduced or      denied  refund      creditor              forward          billor a      for     7285 Parsons      Dr.  
tax  due.                                                                                                      Dimondale MI         48821   
SIGNING AN E-FILED RETURN:                                     As  with any           tax  return           Make     all checks  payable      to “State       of Michigan.”        Print                  
submitted      toTreasury on        paper,       an  electronic         tax     return   must               taxpayer’s  Federal  Employer  Identification Number                        (FEIN)   or      
be   signed   by  an authorized            tax   return    signer,      the  Electronic                     Michigan        Treasury  (TR)  assigned number,               the  tax   year,  and          
Return   Originator  (ERO), if                 applicable,     and      the paid         tax                “CIT” on    the   front   the   of check.         Do  not   staple  the     check   the   to  
preparer,       if applicable.      NOTE:    If         the    return         meets  one      of the        return. 
exceptions       tothe e-file    mandate         and    is being        filed     on paper,                 
   it must    be   manually       signed       and   dated  by  the taxpayer               or      the      Correspondence 
taxpayer’s  authorized  agent.                                                                              An    address change    or  business       discontinuance           can be                    
The  CIT  Fed/State  e-file  signature  process          follows:is as                                      reported   online  by  using Michigan             Treasury       Online     (MTO),       
                                                                                                            Business       Tax  Services.  See         www.michigan.gov/mtobusiness 
Fed/State Returns: Michigan  will  accept  the  federal  signature                                          for   information. In   the    alternative,                Notice of Change or 
method.   Michigan  does not               require      any    additional          signature                Discontinuance  (Form  163), can                  be  found    online     at       www. 
documentation.                                                                                              michigan.gov/treasuryforms. 
State  Stand Alone  Returns:                         State Stand              Alone   returns               Mail correspondence to: 
(which  are  filed without          a      corresponding federal                return)  must                  Michigan  Department   Treasury   of                 
be   signed  using Form          MI-8879          (also    called       the              Michigan              Business Taxes        Division,   CIT          Unit  
e-file    Authorization for         Business       Taxes       MI-8879                         , Form          PO Box        30059  
4763).  Returns  are signed                by  entering    the   taxpayer         PIN    in      the           Lansing MI        48909     
software   after  reading  the perjury               statement          displayed        in      the        

                                                                                                                                                                                                   5

- 8 -

To Request Forms 
Internet 
Current  and  past year      forms      are  available   on   Treasury’s      Web       
site   at   www.michigan.gov/treasuryforms. 
Alternate Format 
Printed     material  in an  alternate       format      may  be  obtained    by        
calling  517-636-6925. 
TTY 
Assistance      is available using         TTY  through   the    Michigan      Relay    
Service      by calling 711.  

Revenue Administrative Bulletins (RABs) 
Treasury provides         updates    via   RABs  on       the  Treasury  Web       site   
      at www.michigan.gov/taxes           . (Click  on   “Reports     and     Legal.”)    
RABs  for  the  CIT  are: 
  •      2013-9,  CIT  Definition      of “Actively  Solicits” 
  •      2018-12,   CIT  Unitary Business      Group     Control      Test  and           
         Relationship  Tests 
  •      2014-5,  Michigan  CIT  Nexus  Standards 
  •        Interest  Rates:  For a  list  of interest    rates, go  to                  
         www.michigan.gov/treasury/  and  click on                “Reports    and         
         Legal.” 

6

- 9 -

Michigan Department of Treasury
4908 (Rev. 03-22), Page 1 of 2 This form cannot be used
as an amended return;
use the CIT Amended Return
2022 MICHIGAN Corporate Income Tax Annual Return for Financial Institutions
(Form 4909).
for Financial Institutions
Issued under authority of Public Act 38 of 2011. (MM-DD-YYYY) (MM-DD-YYYY)
1. Return is for calendar year 2022 or for tax year beginning: and ending:
2a. Taxpayer Name or Designated Member (DM) if a UBG (print or type) Federal Employer Identification Number (FEIN)

2b. Top-tiered parent entity filing the Federal Financial Institutions Examination Council (FFIEC) report Top-tiered parent entity FEIN

2c. Street Address of Taxpayer or DM 7. Organization Type

City State ZIP/Postal Code Country Code Fiduciary C Corp/ S Corp/
LLC C Corp LLC S Corp
3. Principal Business Activity 4. NAICS Code 8a. Affiliated Group Election year (MM-DD-YYYY) (see instructions)

5. Business Start Date in Michigan 6. If a Final Return, Enter Effective End Date
Check if filing Michigan Unitary Business Group (UBG)
8b. return. (Include Form 4910.)

9. Apportionment Calculation: a. Michigan Gross Business(if no Michigan Gross Business, enter zero) .. 9a. 00
b. Total Gross Business ................................................................... 9b. 00
c. Apportionment Percentage. Divide line 9a by line 9b ................. 9c. %

PART 1: FRANCHISE TAX

10. Total Equity Capital. If less than zero, enter zero ............................................................................................ 10. 00

11. Average daily book value of Michigan obligations. If less than zero, enter zero ............................................. 11. 00

12. Average daily book value of U.S. obligations. If less than zero, enter zero ..................................................... 12. 00

13. Subtotal. Add lines 11 and 12 .......................................................................................................................... 13. 00

14. (Net Capital) Subtract line 13 from line 10....................................................................................................... 14. 00

15. Authorized insurance company subsidiary: enter actual capital fund amount ................................................. 15. 00

16. Minimum regulatory amount required .............................................................................................................. 16. 00

17. Multiply line 16 by 125% (1.25) ....................................................................................................................... 17. 00

18. Enter the lesser of line 15 or line 17 ................................................................................................................ 18. 00

19. Tax Base (Net Capital for Current Taxable Year). Subtract line 18 from line 14 .............................................. 19. 00

20. Apportioned Tax Base. Multiply line 19 by percentage on line 9c ................................................................... 20. 00

21. Multiply line 20 by 0.29% (0.0029) .................................................................................................................. 21. 00
22. Tax Liability after CIT Historic Preservation Credit from Form 5793, line 11. If less than or equal to
$100, enter zero .............................................................................................................................................. 22. 00

23. Total Recapture of Certain Business Tax Credits from Form 4902 .................................................................. 23. 00

24. Total Tax Liability. Add lines 22 and 23 ......................................................................................................... 24. 00

+ 0000 2022 42 01 27 6 Continue and sign on Page 2.

- 10 -

2022 Form 4908, Page 2 of 2 
                                                                                          Taxpayer FEIN 

PART 2: PAYMENTS AND TAX DUE 

25.  Overpayment credited from prior return (MBT or CIT)  ....................................................................................  25.                          00 

26.  Estimated tax payments  ..................................................................................................................................  26.         00 

27.  Tax paid with request for extension  .................................................................................................................  27.             00 

28.  Michigan tax withheld  ......................................................................................................................................  28.      00 

29.  Total Payments. Add lines 25 through 28  ........................................................................................................  29.                  00 

30.   TAX DUE. Subtract line 29 from line 24. If less than zero, leave blank ...........................................................  30.                                00 

31.  Underpaid estimate penalty and interest from Form 4899, line 38 ..................................................................  31.                                 00 

32.  Annual Return Penalty (see instructions)  ........................................................................................................  32.                 00 

33.  Annual Return Interest (see instructions)  ........................................................................................................  33.                00 

34.   PAYMENT DUE. If line 30 is blank, go to line 35. Otherwise, add lines 30 through 33 ...................................  34.                                           00 

PART 3: REFUND OR CREDIT FORWARD 
35.   Overpayment. Subtract lines 24, 31, 32 and 33 from line 29. If less than zero, leave blank  
      (see instructions)  .............................................................................................................................................  35. 00 

36.   CREDIT FORWARD.  Amount on line 35 to be credited forward and used as an estimate for next tax year ..  36.                                                            00 

37.   REFUND. Subtract line 36 from line 35 ...........................................................................................................  37.                 00 

Taxpayer Certification.  I declare under penalty of perjury that the information in     Preparer Certification.  I declare under penalty of perjury that this 
this return and attachments is true and complete to the best of my knowledge.           return is based on all information of which I have any knowledge. 
                                                                                        Preparer’s PTIN, FEIN or SSN 
      By checking this box, I authorize Treasury to discuss my return with my preparer. 
Authorized Signature for Tax Matters                                                    Preparer’s Business Name (print or type) 

Authorized Signer’s Name (print or type)                 Date                           Preparer’s Business Address and Telephone Number (print or type) 

Title                                      Telephone Number 

             Return is due April 30 or on or before the last day of the 4th month after the close of the tax year. 
WITHOUT PAYMENT - Mail return to:              WITH PAYMENT - Pay amount on line 34               Make check payable to “State of Michigan.” 
                                               and mail check and return to:                      Print taxpayer’s FEIN, the tax year, and “CIT” 

  PO Box 30803 
  Michigan Department of Treasury              MichiganPO Box 30804Department of Treasury         oncheckthetofronttheofreturn.the check. Do not staple the
  Lansing MI  48909                            Lansing MI  48909 

+  0000 2022 42 02 27 4

- 11 -

                                                                              Instructions for Form 4908  
               Corporate Income Tax (CIT) Annual Return for Financial Institutions 

Purpose                                                                                                        michigan.gov/treasuryforms. 
To calculate     tax   liability               of a financial  institution for            CIT.                 NOTE:                   A UBG       may       include     financial             institutions,        insurance  
Every      financial  institution with              nexus       with       Michigan         must               companies,                                                                                                        
                                                                                                                                      and standard taxpayers.                 A group             containing          a          
file an  annual     return.         See      MCL      206.653           for    nexus     thresholds.           mixture   of                                                                                                      
                                                                                                                                these three          taxpayer       types     may           be required          to file       
However,      a taxpayer whose               tax     liability             is less than       or equal   to    two                                                                                                               
                                                                                                                      or more returns to                  properly     report    the activities                of the          
$100  does  not  need      to file      areturn              or pay  the  tax.                                 different                                                                     
                                                                                                                              taxpayer types within the group.
                                                                                                               Financial institution means  any   the   of                       following:                
Effects of Public Act 460 of 2018 
                                                                                                                  i. A bank        holding      company,   national   a              bank,   state   a             chartered    
Effective   with  tax  years beginning                   in   2019,         PA    460   of 2018                     bank,       a state      chartered         savings  bank,      a federally chartered                        
alters   the  definition of          total  equity       capital        for                  a financial            savings          association,  or a      federally chartered                      farm       credit         
institution.                                                                                                        system institution.                
Total equity capital                is  the  amount  reported by                   the  financial              ii.  Any  entity, other          than        an  entity    subject             to      the tax  imposed          
institution,     or  in the      case   of             a   Unitary Business Group                                   under         Chapter  12 (insurance               company),               that   is directly               
(UBG) of financial            institutions,          the    top-tiered           parent    entity,      on          or     indirectly  owned  by an                 entity   described            in      (i) and     is a          
certain    regulatory  forms designated                      by    the     Federal     Financial                    member   the   of        UBG.          
Institutions     Examination Council                     (FFIEC)           and    filed  with                  iii.        A UBG   entities   of        described              in (i)(ii),oror     both.          
the  office        of the  comptroller      of currency,                    the  Federal  Deposit            
Insurance Corporation                (FDIC),            or the Federal         Reserve        System.          NOTE: Because  the                      definition   financial   of                institution  for CIT          
                                                                                                               purposes           includes  any  entity (except                 an  insurance              company)             
                                                                                                            
   A financial institution will use the FFIEC regulatory report for                                            that       is owned         by      a bank      or other entity       (as        described          above)       
the period    ending        with     the  financial         institution’s           fiscal   year   end.                       a member          of a UBG with           its  owner,           this   may      cause     an     
                                                                                                               and is
Likewise, for            a unitary business          group               of financial institutions,                      that   not   is    commonly             thought       financial       of as a            institution   
                                                                                                               entity
the   taxpayer     uses  the FFIEC             regulatory            report     for  the    period                  be  treated as         one  for       return     filing   purposes.             A UBG      of               
                                                                                                               to
ending with      the      top-tiered-parent           entity’s          fiscal     year   end.         If the                    institutions  must file             a      combined return               on Form               
                                                                                                               financial
financial institution                or top-tiered parent             entity     does    not    submit                that        includes     each         member   the   of      group            that     financial     is a  
                                                                                                               4908
   a report for  the   period       ending      that      coincides            with       its fiscal year                            
                                                                                                               institution.
end,  the  taxpayer should              use  the    last     FFIEC          regulatory         report        
issued during            its fiscal year.                                                                      Taxpayer Certification                          
                                                                                                                    A return         filed  by      a UBG  must be            signed           by  an  individual               
The   Michigan  Department of                     Treasury         provides        additional                
                                                                                                               authorized   sign   to          on       behalf   the   of    DM.             Provide       the    telephone     
guidance     on these        changes        in Revenue             Administrative                            
                                                                                                               number   that   of          individual   the   at        DM’s     office.         
Bulletin     (RAB)  2019-22,  available                       at   michigan.gov/treasury  . 
Select “Reports                & Legal”     near    the  top             of the   page,     then  click        The Affiliated Group Election                                     
on   “Revenue  Administrative Bulletins.”                            RABs         are  posted                
according      to the  year      in which  they  are  issued.                                                  The                                                                                                             
                                                                                                                      affiliated         group election allows                a   group of persons                    that     
                                                                                                               satisfy the          definition   “affiliated   of          group,”           (see   below)      toelect to      
Instructions for Unitary Business Groups                                                                       be  treated     UBG     as a      under         the    CIT    even   those   if             persons      do  not   
                                                                                                               satisfy the         relationship           test   MCL   of    206.611(6).             The     relationship       
All   financial  institution members                     of a   Unitary         Business                       test       is discussed   the   in        “UBGs        and   Combined               Filing”         section      of
Group  (UBG)  must file              a      combined Form              4908       for  the     group           Form 4907,            and   online      at   www.michigan.gov/taxes. 
with       a Designated          Member        (DM)        that      must  be  the  controlling              
member      ofthe group,         unless     the   controlling            member        does    not             The                affiliated                                                                                    
                                                                                                                     term                      group means that term as   defined in   section 
have  nexus  with Michigan.                 If      that is      the case,    the  controlling                 1504   of                     except that              1)                                                         
                                                                                                                         the IRC                                           the term includes all                    United     
member  may  appoint a      group member                        with       nexus     to      serve as          States                                                                                                           
                                                                                                                             persons that are             corporations,       insurance               companies,               
the DM.                                                                                                        or                                                                                                              
                                                                                                                   financial institutions, other                    than   a   foreign operating                   entity,     
                                                                                                               and      2)the entities      listed      in      (1) are  commonly               owned,      directly            
NOTE:        The   DM        may  be an        entity      other       than     the  top-tiered                or indirectly,           by  any      member   such   of          affiliated          group         and    other   
parent  entity   the   if     top-tiered        parent        entity      does      not  have     nexus        members            of  which more             than   50    percent           of the    ownership                 
with  Michigan.   that   In          case,    the    top-tiered             parent    entity’s      total      interests  with  voting rights                  or      ownership interests                 that    confer       
equity capital      and      tax   year   still   is   used   calculate   to          the    tax  base.        comparable  rights   voting   to                   rights   the   of           member      isdirectly or      
                                                                                                               indirectly  owned     common     by a                   owner   owners.   or                
UBGs: Complete  the                 CIT Unitary Business Group Combined 
Filing Schedule for Financial Institutions                                (Form  4910)  before                      A taxpayer makes          the      election       by   affirmatively              indicating   on   so      
beginning Form            4908.                                                                                the  annual  return (see                line   8a).   The    affiliated            group     members             
                                                                                                               are   treated         as  members of          a UBG for          all         purposes.               Once an 
For   more  information on              UBGs,        see     the                CIT Forms and 
Instructions for Financial Institutions                                (Form  4907), or            go          election is made, it is irrevocable and binding for the tax 
                                                                                                               year plus the next 9 tax years.                            See MCL               206.691(2)          for   more   
online     to  the Department           of   Treasury         Web          site at               www. 
                                                                                                               information. 
                                                                                                                                                                                                                              9

- 12 -

Line-by-Line Instructions                                                                                  for the    financial        institutions.        Enter      the  FEIN        of the DM                of the  
                                                                                                           financial group.      
Lines not listed are explained on the form. 
                                                                                                           Line 2b: For use by UBGs only:                              Enter  the name               of the    top-
Dates  must      be entered      in MM-DD-YYYY format.                                                     tiered  parenty  entity filing           the      FFIEC       report,  and       that     entity’s         
For periods less than 12 months,                         see    “General  Information                      FEIN. This        may            be different from      the    entity  named              in line          2a if
for   Financial    Institutions”              in the  Michigan  CIT for             Financial              the top-tiered        entity    does    not      have   nexus        with  Michigan.          
Institutions  booklet,  Form  4907.                                                                        Line 2c: Enter the             street   address            of the taxpayer        or,        in the case   
Amended Returns:                  To   amend      a current      or prior        year  return,             of      a UBG, the    DM.      
complete   the        CIT Amended Return for Financial Institutions                                        FOREIGN FILERS:                      Complete the              address  fields            as follows: 
(Form 4909)      that          is applicable for  that    year,   and      attach   a   separate          
sheet      explaining  the reason          for   the  changes.     Include                     a copy                Address: Enter  the  postal  address  for  this  taxpayer. 
of   an  amended  federal return             or          a signed  and  dated copy               of                  City:  Enter  the  city name               for      this  taxpayer.    DO       NOT              
the   Internal  Revenue  Service  (IRS) audit                   report,             if applicable.                   include  the  country  name      in this  field. 
Submit      a complete  amended return                 including         all  necessary                
attachments.  Do not include a copy of the original return with                                                      State:  Enter  the  two-letter  state      or province  abbreviation.  
your amended return.Find detailed                       instructions             on Form 4909.                          If there      is no  applicable  two-letter  abbreviation,  leave  this  
                                                                                                                     field  blank. 
Line  1: Unless   a   calendar           year,    enter     the  beginning        and      ending      
dates  (MM-DD-YYYY)  that correspond                                  to the  taxable       period                   ZIP/Postal Code: Enter  the  ZIP  Code      or Postal  Code. 
as reported           to the IRS.                                                                                    Country Code:               Enter the        two-letter     country          code                
Tax  year  means  the  calendar year,                 or   the  fiscal     year    ending                            provided      in this  tax  booklet. 
during  the  calendar  year,  upon  the  basis      of which  the  tax  base                               Line  3: Enter      a brief  description of                   the   principal      types     of            
of      a taxpayer      is computed.          If a return      is made  for      a fractional              financial  services      in which  the  taxpayer      is engaged. 
part          of a year,  tax  year  means  the  period  for  which  the  return  
covers. Generally,              a taxpayer’s tax       year        is for the  same        period          Line  4: Enter  the entity’s             six-digit         North    American        Industry               
as      is covered          by its federal income      tax  return.                                        Classification   System  (NAICS) code.                        For           a complete  list of            
                                                                                                           six-digit  NAICS  codes, see               the     U.S.       Census  Bureau        Web         site       
Line  2a:  Enter  the taxpayer’s              name       and  Federal      Employer                           at www.census.gov/eos/www/naics/,      or enter  the  same  NAICS  
Identification  Number  (FEIN)                     in the  appropriate        fields.     Be     sure      code  used  when  filing  the  entity’s  federal  Form  1120,  Schedule  
to  use  the  same  account  number          on all forms.  The  taxpayer  FEIN                            K,  federal  Form  1120S,      or federal  Form  1065. 
from  page      1must          be repeated      in the  proper  location      on page    2.
                                                                                                           UBGs: Enter  here the               NAICS         for  the    principal     activity                  of the  
For  CIT,       taxpayer  means      a corporation,  insurance company,                                    group.      If no    principal  activity                   is available,  enter  the NAICS                 
financial       institution,  or           a UBG  liable for       tax,    interest,      or               code  used  when filing             the  DM’s        federal      Form    1120,     Schedule               
penalty.                                                                                                   K;  federal  Form  1120S;      or federal  Form  1065. 
NOTE:  Unless  already registered,                    taxpayers       must     register                    Line 5:    Enter  the  start  date      of first  business  activity      in Michigan. 
with    the  Michigan Department                 of   Treasury     before      filing                 a   
tax   return.  Taxpayers are            encouraged         to  register    online        at                Line  6: Enter  the date,                    if applicable,       on  which the           taxpayer         
www.michigan.gov/businesstaxes                           . Taxpayers       that register                   went  out      of business. 
with    Treasury  online receive             their    registration       confirmation                      Line 7:  Check  the  box that                describes        the   DM’s       organization                
within seven      days.                                                                                    type.      A Trust   or      a Limited          Liability  Company (LLC)                  should           
   If the     taxpayer   does      not  have  an FEIN,          the   taxpayer         must                check  the  appropriate  box  based  on      its federal  return. 
obtain     an FEIN       before     filing   the CIT.      The   Web       site                            NOTE:  For CIT                 purposes,           a disregarded entity                is treated          as a
www.michigan.gov/businesstaxes                           provides        information on                    part          of its owner. 
obtaining      an FEIN. 
                                                                                                           Line 8a:  Enter  here  the end                  date   —      in  an  MM-DD-YYYY                           
Returns received without a registered account number will                                                  format   —       of  the  tax  year  in  which  the  affiliated  group 
not be processed until such time as a number is provided.                                                  election  was  first  made   . The                   election       lasts  10  years and                    is
Enter  the  two-digit abbreviation               for   the  country        code.    See     the            irrevocable. 
list      of country codes           in Form 4907.                                                         Calendar  year  filers  that  made  this  election  beginning  2013,  and  
Any refund            or correspondence from              this   return     will     be    sent       to   fiscal   filers  that  made this         election          beginning      with     the    2013-  
the address      used     on    this  form.    The     taxpayer’s         primary         address          14  fiscal  year,  completed the                  Michigan Corporate Income Tax 
in Treasury      files,   identified          as the legal   address        and   used       for  all      Affiliated Group Election to File as a Unitary Business Group                                              
purposes        other    than  refund and        correspondence            on             a specific       (Form  5114)      to make  the  election.  Enter  here  the  end  date  —      in
CIT return,      will     not   change   unless        the  taxpayer        files    a   Notice of         an  MM-DD-YYYY  format  —      of the  tax  year  for  which  Form  
Change or Discontinuance (Form 163).                                                                       5114  was  filed. 
UBGs:   In      the Taxpayer          Name     field,   enter     the     name           of the DM         Taxpayers   that  first made             this     election    beginning          calendar                  
                                                                                                           year   2014  or later               do not  use  Form 5114                       , which        is  now    

10

- 13 -

discontinued.             Instead,  make the       election       on  this  line  of the                               which  the  loan      is secured      is not  located  within  any  one  
return  filed  for  the  first  year      of the  election,  by  entering  the  end                                    state but     the   borrower               is located      in Michigan. 
date      of that  filing  period          in an MM-DD-YYYY  format.                                          ○ For               a loan not    secured       by      real    property,           the    borrower             is   
Line  8b: Check  this  box      if filing      a Michigan  UBG  return  and                                            located      in Michigan. 
include  Form  4910.                                                                                       •  Receipts from            services     are           in Michigan      if the recipient                      of the  
Lines  9a through 9c:                       A  taxpayer may       apportion     on       lines           services                                                                                                              
                                                                                                                          receives all   of the benefit   of the services   in Michigan.   If
9a  through  9c only                   if its  business  activities  are subject               to tax    the                                                                                                                 
                                                                                                               recipient   of the           services        receives         some   of the            benefit   of the 
both  within  and  outside      of Michigan.      A financial  institution      is                       services                                                                                                            
                                                                                                                            in Michigan, the receipts are included   in the numerator                                            
subject to tax in another state,      as that  term      is used  here,  only    if:                     of                                                                                                                  
                                                                                                              the apportionment factor                      in proportion   to the                   extent        that   the 
                                                                                                         recipient receives            benefit           of the services             in Michigan. 
  •  It      is subject          to a Business  Privilege  Tax,      aNet     Income  Tax,      a
                                                                                                           •  Receipts   from         investment  assets and                     activities          and    trading               
Franchise  Tax  measured  by  net  income,      aFranchise                        Tax  for  the  
                                                                                                         assets   and  activities,  including interest                         and      dividends,              are             in
privilege      of doing  business,          or a corporate  stock  tax          or a tax      of
                                                                                                         Michigan      if the  financial  institution’s  customer          is in Michigan.  
the  type  imposed  under  the  Income  Tax  Act      in that  other  state;  
                                                                                                                If the  location      of the  financial  institution’s  customer  cannot  be  
OR 
                                                                                                         determined,  both      of the  following  apply: 
  •  That   other  state has           jurisdiction      to  subject  the financial                 
institution      to one      or more      of the         taxes    listed  above  regardless                   ○ Interest,                                                                                                        
                                                                                                                                     dividends, and other                   income        from       investment                  
of   whether  that state            does    or  does    not   subject  the financial                                   assets                                                                                                    
                                                                                                                                    and activities and             from      trading       assets       and                      
institution      to such      atax.                                                                                    activities,                                                                                               
                                                                                                                                        including, but not                  limited      to, investment                          
                                                                                                                       securities;   trading account                     assets;      federal       funds;                        
Gross Business  means                 the   sum      of the   following     less   transactions                        securities   purchased and                  sold      under       agreements                               
between  those  entities  included          in a UBG:                                                                  to   resell  or repurchase;              options;        futures         contracts;                        
   i. Fees,     commissions,              or  other compensation           for  financial                              forward                                                                                                   
                                                                                                                                      contracts; notional principal                       contracts             such             
                                                                                                                       as   swaps;  equities; and               foreign        currency            transactions                   
     services.
                                                                                                                       are    in  Michigan               if the   average  value of                the   assets               is   
ii.  Net  gains, not      less      than    zero,  from  the  sale    of loans        and                              assigned          to a regular          place      of business      of the               taxpayer  
     other  intangibles.                                                                                               in   Michigan.  Interest from                     federal      funds        sold  and                      
iii. Net  gains,  not  less  than  zero,  from  trading      in stocks,  bonds,                                        purchased         and    from  securities purchased                         under        resale            
     or  other  securities.                                                                                            agreements         and securities              sold     under      repurchase                              
iv.  Interest  charged      to customers  for  carrying  debit  balances      of                                       agreements         are  in Michigan                         if the  average value                of        
     margin  accounts.                                                                                                 the assets           is assigned          to a regular             place      of business   of   
       v. Interest  and  dividends  received.                                                                          the                                                                                                       
                                                                                                                            taxpayer   in Michigan.                      The amount                of receipts           and 
                                                                                                                       other      income  from  investment assets                         and       activities                   is
vi.  Any  other  gross  proceeds  resulting  from  the  operation          as a                                        in Michigan              if assets are       assigned                    to a regular place            of   
     financial  institution.                                                                                           business      of the  taxpayer      in Michigan. 
Gross  Business          is in Michigan      to the  extent:                                                  ○ The            amount of        receipts        from        trading       assets  and                             
  •  Receipts  from  credit  card  receivables  including  interest  and                                               activities,                                                                                               
                                                                                                                                        including, but not                  limited      to, assets         and                  
     fees      or penalties      in the        nature         of interest  from  credit  card                          activities                                                                                                
                                                                                                                                        in the     matched book,                   in the          arbitrage book,               
     receivables   and           receipts from       fees  charged      to  credit       card                          and                                                                                                       
                                                                                                                              foreign currency              transactions,              but excluding                             
     holders   such       as  annual fees          are         in Michigan      if the   billing                       amounts                                                                                                   
                                                                                                                                      otherwise sourced                   in  this     section,      are in                      
     address      of the  credit  card  holder      is located      in Michigan.                                       Michigan                                                                                               
                                                                                                                                         if the assets are assigned     to a regular place   of
                                                                                                                       business      of the  taxpayer      in Michigan. 
  •  Credit   card  issuer’s reimbursement                    fees  are    in  Michigan             
          if the   billing  address      of the    credit     card  holder            is located      in   •  Interest   charged  to  customers for                         carrying       debit        balances                  
     Michigan.                                                                                                on  margin  accounts  without  deduction      of any  costs  incurred  
                                                                                                              in  carrying the        accounts                        is in Michigan      if the        customer      is
  •  Receipts   from  merchant discounts                   are    in  Michigan                 if the  
                                                                                                              located      in Michigan. 
     commercial  domicile      of the  merchant          is in Michigan. 
                                                                                                           •  Interest  from  loans  secured by                        real    property                      is in Michigan  
  •  Loan   servicing  fees are                in  Michigan      under  any of    the               
                                                                                                                      if the  property      is located  in  Michigan,                           if the  property              is   
     following circumstances:                   
                                                                                                              located  both  within Michigan                       and      one              or more     other       states  
       ○ For            a loan  secured  by  real  property,      if the  real  property                      and more         than    50    percent              of the fair   market           value         of the real        
             for  which  the  loan      is secured          is in Michigan.                                   property      is located      in Michigan, and                          if more than        50      percent         
       ○ For            a loan  secured        by  real  property,      if the  real     property             of  the  fair market          value              of the     real  property                 is not    located  
             for  which  the  loan      is secured      is located  both      in Michigan                     within  any  one  state  but  the  borrower      is located      in Michigan. 
             and      in one      or more  other  states  and  more  than      50 percent                  •  Interest        from  loans not         secured            by  real      property         is in                     
             of  the  fair  market  value      of the  real  property      is located      in                 Michigan      if the borrower                     is located      in Michigan. 
             Michigan.                                                                                     •  Net      gains  from  the sale                   of loans       secured  by  real property                      
       ○ For            a loan  secured  by real         property,           if more     than  50             or       mortgage  service  rights relating                            to real       property  are             in   
             percent      of the  fair  market  value      of the  real  property  for                        Michigan      if the        property          is in Michigan,      if the                  property   is   
                                                                                                              located  both  within Michigan                       and      one              or more     other       states  

                                                                                                                                                                                                                           11

- 14 -

       and more        than    50 percent             of the  fair market      value          of the  real        Line  15:  Enter  the equity       capital    included     in the      financial            
       property      is located      in Michigan,          or if more than               50      percent          institution   equity  capital (and       included    in line      10) of     an             
       of the    fair   market     value         of the real    property            is not located           in   insurance  company  owned by             the  taxpayer,              to the  extent  that   
       any one      state,    but  the  borrower               is located      in Michigan.                       the   equity  capital (the   financial      institution’s     investment)         is        
  •    Net gains       from    the  sale        of loans not       secured     by      real   property            included   in  line 10.   Consider       only  insurance       companies        as          
       or   any  other intangible          assets     are  in Michigan             if the                         defined   in  MCL  206.607 and           subject   to   the  Michigan’s         CIT         
       depositor      or borrower      is located      in Michigan.                                               premiums   tax,  which does        not    include   captive       insurance                 
  •    Receipts  from  the lease                  of real   property  are      in Michigan   if                   companies.     For      purposes         of this  deduction,  equity capital                  is
       the property            is located      in Michigan.                                                       calculated      in accordance  with  Generally  Accepted  Accounting  
  •    Receipts from          the   lease         of tangible personal            property         are       in   Principles. 
       Michigan      if the       property      is located      in Michigan                when          it is    UBGs: Sum  the  entries      of all  UBG  members  from  Form  4910,  
       first  placed      in service      by the lessee.                                                          line  16,  and  enter  the  totals  here. 
  •    Receipts  from  the lease                  of transportation          tangible  personal                  
       property are            in Michigan      if the property               is used      in Michigan            Line  16:  Enter the    minimum          regulatory      capitalization                     
       or      if the  extent      of use      of the    property            in Michigan          cannot          requirements   of  the insurance          company,       which    are fixed                 
       be   determined  but the          property        has      its  principal       base     of                statutory  minimums  set  forth      in Michigan’s  Insurance  Code      of
       operations      in Michigan.                                                                               1956. 
UBGs: Carry amount                  from      Form        4910,     Part  2A,     line   2C,            to line   UBGs: Sum  the  entries      of all  UBG  members  from  Form  4910,  
9a, and      the       amount   from    Form        4910,     line  3C,         to line 9b.                       line  17,  and  enter  the  totals  here. 
PART   1: FRANCHISE                         TAX                                                                   Line 18: Enter  the  lesser      of line  15a      or line  15c. 
Line 10:          Total equity capital   is              defined      as the amount           reported            UBGs: Sum  the  entries      of all  UBG  members  from  Form  4910,  
by  the  financial  institution  or,      in the  case          of a unitary  business                            line  19,  and  enter  the  totals  here. 
group      of financial           institutions,  the  top-tiered parent                 entity,      on                         If  not  claiming  the  CIT Historical           Preservation         Tax     
                                                                                                                  Line 22: 
certain        regulatory  forms designated                  by    the  FFIEC         and    filed                          carry  the  amount  from  line          21 to line  22.. 
                                                                                                                  Credit,
with the        office        of the  comptroller      of currency, the                 FDIC,      or the  
Federal Reserve            System.       The      appropriate        regulatory          form      from           PART   2: PAYMENTS AND TAX                         DUE 
which  total  equity capital                    is reported        depends  on  the  size and                     Line  25: Enter  overpayment  credited  from  prior  MBT      or CIT  
nature      of the reporting          entity.       The      forms      currently        designated               return. 
by  the  FFIEC  and  required      by the  CIT  are:   
                                                                                                                  UBGs:  Sum         the  entries       of all  UBG  members  on Form               4910,     
  •    The consolidated            financial      statement         for  holding        companies,                line  22. 
FR Y-9C.           
                                                                                                                  Line  26:  Enter     the  total  estimated CIT          tax  paid  with      the      CIT 
  •    The   parent  company only                financial        statements       for     small                  Quarterly Tax Return (Form 4913)                     or the  amount      of estimated  
holding companies,                 FR  Y-9SP.                                                                     CIT   tax  paid through    Electronic         Funds  Transfer.       Include      all       
  •    To the      extent  that    FR   Y-9C            or FR Y-9SP      are      not   filed    for     the      payments  made  on  returns  that  apply      to the  tax  year  included      in
tax year,       the    consolidated        reports             of condition and        income,        call        this  return. 
reports, FFIEC            031,     041,       or 051. 
                                                                                                                  UBGs:  Sum         the  entries       of all  UBG  members  on Form               4910,     
       If any      of these  reports        is no  longer      designated  by FFIEC                  for          line  23. 
filing,      a financial  institution  will report                 that   amount        of  total                
                                                                                                                          27: Enter tax    paid with the         
equity capital          reported      on        a successor form                   or a report similar            Line                                           Application for Extension of 
in content          and  designated            by the FFIEC.                                                      Time to File Michigan Tax Returns                               
                                                                                                                                                                  (Form 4).
Line 11:           Michigan obligations  means      a bond,                        note,  or other                UBGs:                                                                                      
                                                                                                                             Sum     the entries     of all     UBG members on Form                 4910,        
obligation  issued  by      agovernmental                     unit  described                in Section   3       line      
                                                                                                                       24.
of the     Shared       Credit     Rating       Act,   Public       Act   227           of 1985, MCL              Line 28:       Report here   Michigan         Tax  withheld       for deferred                   
141.1053.                                                                                                         compensation   plans,  life insurance          and/or     lottery    annuities              
UBGs: Sum the               entries          of all UBG      members         from       Form       4910,          issued                                                                                     
                                                                                                                               to a business account        number    through       MCL        206.703(1). 
line 14,     and       enter  the  totals    here.                                                                Taxpayers                                                                                  
                                                                                                                                can enter the Michigan Tax withheld reported on the 
                                                                                                                  W-2G  and/or  1099R. 
Line  12:          United  States obligations                    means  all obligations                of        
the  United  States  exempt  from  taxation  under  31  USC  3124(a)                                              Also                                                                                       
                                                                                                                          report any credit    for  the    taxpayer’s      allocated       share  of             
or  exempt  under the             United       States    constitution                   or any    federal         Michigan                                                                                   
                                                                                                                                flow-through entity (FTE) tax levied                 on and paid by              
statute,   including  the obligations                    of  any   instrumentality              or                an                                                                                         
                                                                                                                     electing flow-through entity. Such an electing                        flow-through          
agency      of the  United  States  that  are  exempt  from  state      or local                                  entity                                                                                       
                                                                                                                         should be indirectly        owned      by  this   taxpayer.       Include             a
taxation  under  the  United  States  Constitution      or any  statute      of                                   copy                                                                                       
                                                                                                                           of the Schedule K-1 with the Schedule K-1 notes,   or other                           
the  United  States.                                                                                              supporting                                                                         
                                                                                                                                   documentation received from              the  electing       flow- 
                                                                                                                  through  entity,      to support  the  credit  claimed  on  this  line. 
UBGs:  Sum  the  entries      of all  UBG  members  from  Form  4910,  
line  15,  and  enter  the  totals  here.                                                                         UBGs:                                                                                      
                                                                                                                           Sum the entries for all members on Form 4910, line 25,                                
                                                                                                                  and  enter  the  totals  here. 
12

- 15 -

Line 31: If penalty and interest are owed for failure to make Reminder: Taxpayers must sign and date returns. Tax
sufficient and timely estimated payments, complete the CIT preparers must provide a Preparer Taxpayer Identification
Penalty and Interest Computation for Underpaid Estimated Number (PTIN), FEIN or Social Security number (SSN), a
Tax (Form 4899) to compute penalty and interest due. If abusiness name, and abusiness address and phone number.
taxpayer chooses not to file this form, Treasury will compute
penalty and interest and bill for payment. (Form 4899 is Other Supporting Forms and Schedules
available on the Web at www.michigan.gov/taxes.) Federal Forms: Attach copies theseof forms theto return.
Line 32: Refer to the “Computing Penalty and Interest” • The consolidated financial statement for holding companies,
section in Form 4907 to determine the annual return penalty FR Y-9C.
rate and use the following Overdue Tax Penalty worksheet. • parent company only financial statements for small
The
holding companies, FR Y-9SP.
WORKSHEET – OVERDUE TAX PENALTY • To the extent that FR Y-9C or FR Y-9SP are not filed for the
A. Tax due from Form 4908, line 30........ 00 tax year, the consolidated reports of condition and income,
B. Late/extension or insufficient call reports, FFIEC 031, 041, 051.or
payment penalty percentage ................ % • A report similar contentin and designated theby FFIEC.
C. Multiply line A by line B..................... 00
Carry amount from line C to Form 4908, line 32.

Line 34: Use the following worksheet to calculate Overdue Tax
Interest.

WORKSHEET – OVERDUE TAX INTEREST
A. Tax due from Form 4908, line 30........ 00
B. Applicable daily interest percentage .... %
C. Number of days return was past due ...
D. Multiply line B by line C ....................
E. Multiply line A by line D .................... 00
Carry amount from line E to Form 4908, line 33.

NOTE: If the late period spans more than one interest rate
period, divide the late period into the number of days in each
of the interest rate periods identified in the “Computing Penalty
and Interest” section in Form 4907, and apply the calculations
in the Overdue Tax Interest worksheet separately to each
portion of the late period.
Combine these interest subtotals and carry the total to Form
4908, line 33.
PART 3: REFUND OR CREDIT FORWARD
Line 35: If the amount of the overpayment, less any penalty
and interest due on lines 31, 32 and 33 is less than zero, enter
the difference (as apositive number) on line 34.
NOTE: If an overpayment exists, a taxpayer must elect a
refund of all or a portion of the amount and/or designate all or
a portion of the overpayment to be used as an estimate for the
next CIT tax year. Complete lines 36 and 37 as applicable.
Line 36: If the taxpayer anticipates a CIT liability in the
filing period subsequent to this return, some or all of any
overpayment from line 35 may be credited forward to the next
tax year as an estimated payment. Enter the desired amount to
use as an estimate for the next CIT tax year.
Line 37: Enter the amount of refund requested.

- 16 -

- 17 -

Michigan Department of Treasury Attachment 13
4910 (Rev. 03-22), Page 1 of 3

2022 MICHIGAN Corporate Income Tax Unitary Business Group
Combined Filing Schedule for Financial Institutions
Issued under authority of Public Act 38 of 2011.
IMPORTANT: Read the instructions before completing this form
Designated Member Name Federal Employer Identification Number (FEIN)

PART 1: UNITARY BUSINESS GROUP (UBG) MEMBERS
List the UBG members whose activity is included on the combined return supported by this form, beginning with the Designated Member (DM). If more than
one page is needed, on each additional page repeat the DM’s name and FEIN in the field at the top of the page, but not on line 1.
Persons included in the Federal Financial Institutions Examination Council (FFIEC) report that are not members of the UBG are listed in Part 5.

1. A B
Member Name FEIN

PART 2A: APPORTIONMENT DATA FOR COMBINED RETURN
If more than one page is needed to complete Part 1, duplicate answers on lines 2 and 3 on all copies of this page.
NOTE: Complete line 20 and line 21 for each UBG A B C
member before completing line 2 and line 3 for the
Gross Business of UBG Gross Business of UBG
group. Mem. Before Eliminations Eliminations Mem. After Eliminations

2. Michigan Gross Business. Carry 2C to Form 4908, line 9a ....

3. Total Gross Business. Carry 3C to Form 4908, line 9b .........

+ 0000 2022 46 01 27 8 Continue on Page 2

- 18 -

2022 Form 4910, Page 2 of 3 Designated Member FEIN

PART 2B: MEMBER DATA FOR COMBINED RETURN — Complete a separate copy of Part 2B for each UBG member listed in Part 1.
4. Member Name Member FEIN

Check if the equity of this UBG member is not included in the Federal Financial Institutions Examination Council (FFIEC) report. If checked,
complete line 5 through line 13 and line 20 through line 25, and do not complete line 14 through line 19. (See instructions.)

5. Member Address (Street) 10. Organization Type

City State ZIP/Postal Code Fiduciary S Corporation /
LLC S Corporation
Beginning Ending C Corporation / Partnership /
LLC C Corporation LLC Partnership
6. Federal tax period included in
return (MM-DD-YYYY) ..........................
11. Check if nexus 12. Check if
7. If part year member, enter with Michigan. new member.
membership dates (MM-DD-YYYY) .....
8. NAICS Code 9. If a Final Return, Enter Effective End Date 13. Check if member only
by Affiliated Group Election

FRANCHISE TAX BASE

14. Average daily book value of MI obligations. If less than zero, enter zero ........................................................ 14. 00

15. Average daily book value of U.S. obligations. If less than zero, enter zero ....................................................... 15. 00

16. Authorized insurance company subsidiary: enter actual capital fund amount ................................................. 16. 00

17. Minimum regulatory amount required .............................................................................................................. 17. 00

18. Multiply line 17 by 125% (1.25) ....................................................................................................................... 18. 00

19. Enter the lesser of line 16 or line 18 ................................................................................................................ 19. 00

MEMBER GROSS BUSINESS

20. Michigan Gross Business. Sum line 20 entries of all UBG members and carry total to Part 2A, line 2A ........ 20. 00

21. Total Gross Business. Sum line 21 entries of all UBG members and carry total to Part 2A, line 3A ............... 21. 00

PAYMENTS. See instructions

22. Overpayment credited from prior period return (MBT or CIT) ......................................................................... 22. 00

23. Estimated tax payments .................................................................................................................................. 23. 00

24. Tax paid with request for extension ................................................................................................................. 24. 00

25. Michigan tax withheld ...................................................................................................................................... 25. 00

+ 0000 2022 46 02 27 6 Continue on Page 3

- 19 -

2022 Form 4910, Page 3 of 3                                                    Designated Member FEIN 

PART 3: AFFILIATES EXCLUDED FROM THE COMBINED RETURN OF FINANCIAL INSTITUTIONS 
List every entity, with or without nexus, that meets the ownership test but is excluded from this return for one of the reasons listed in the instructions for  
Line 26D. See instructions. If an entity listed here is part of a federal consolidated group, attach a copy of federal Form 851. 

26.        A                                     B                                           C                   D               E            F 
     Number From                                                                                             Reason     Check (X) if 
Federal Form 851                                                                                             Code for   Nexus with 
     (if applicable)                           Name                                     FEIN                 Exclusion  Michigan              NAICS Code 

PART 4: PERSONS INCLUDED IN THE PRIOR COMBINED RETURN, BUT EXCLUDED FROM CURRENT RETURN 
List each member included in the immediately preceding combined return of this DM that is not included on the return supported by this form. An entity that 
satisfies the criteria of Part 3 and Part 4 should be listed in each part. See the instructions for Line 27C for a list of reason codes. 
27.                                A                                                         B                                          C 
                                   Name                                                 FEIN                     Reason This Entity Is Not on Current Return 

PART 5:  PERSONS  INCLUDED  IN  THE  FEDERAL  FINANCIAL  INSTITUTIONS  EXAMINATION  COUNCIL  
           (FFIEC)  REPORT  THAT  ARE  NOT  MEMBERS  OF  THE  UBG 
If a company is included in the top-tiered parent entity’s FFIEC report (that company’s equity is included as part of the total equity capital of the return 
supported by this form), yet that company does not meet either the control test or relationship test required to be a UBG member, list that company here. 
(See instructions.) 
28.                                            A                                                                        B 
                                   Person Name                                                                          FEIN 

+  0000 2022 46 03 27 4

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No text to extract.

- 21 -

                                                                                 Instructions for Form 4910 
                                  Corporate Income Tax (CIT) Unitary Business Group 
                                        Combined Filing Schedule for Financial Institutions 

Purpose                                                                                                         combined   return on            Form    4908     with   Form      4910    filed in             
                                                                                                                support.      
The purpose               of this  form      is to: 
                                                                                                                Form   4910      is used to       gather    and  combine        data   from  each              
  •  Identify   all  members                      of a Unitary      Business           Group      (UBG)         financial  institution  member      theof             UBG      supportto      the  group’s  
that  are  reporting  on  this  return,      as well      as other  entities  related                           Form   4908         and  related forms.       This     form    must  be  completed             
in  various  ways      to the  UBG  taxpayer.                                                                   before  the  group’s  Form  4908  and  related  forms  are  completed.  
  •  Gather,  on      a separate  basis,  data  for  each  UBG  member          in a
                                                                                                                Financial  institutions  include  any of      the  following: 
financial institution         combined           return.        
                                                                                                                         ○         A bank    holding    company,      a national bank,       a      state      
NOTE:This      is not  the  primary return.                                   It is designed      to support                             bank,      statea  chartered  savings  bank,      federallya          
                                                                                                                         chartered
the  CIT Annual Return for Financial Institutions                                          (Form  4908)                                   savings  association, or      a      federally chartered             
                                                                                                                         chartered
submitted   on  behalf                  of the  UBG  by  the Designated                      Member                              credit  system  institution. 
                                                                                                                         farm
(DM).   Even      if there      is only         one  financial  institution member                              
in      a UBG,      that  member  must file            this     form                   in support      of its            ○ Any         person, other    than     a person      subject   to the                
Form   4908.        See  “Filing Procedures              for        UBGs”           later            in these            tax   imposed  under Chapter            12    of  the  Income    Tax  Act             
instructions  for  guidance.                                                                                             (Insurance  Tax),  that is      directly or      indirectly  owned  by  an  
                                                                                                                         entity  described  above  and is a          member of      the  UBG. 
General Information About UBGs in CIT                                                                                    ○         A UBG      of entities    described      in either  or  both of      the    
Unitary Business Group                       means       a group  of United                    States                    preceding  two  bullets. 
persons   that are        corporations,              insurance      companies,              or                  NOTE: Because  the definition                  of      financial institution  for   CIT        
financial institutions,            other     than   foreign   a          operating           entity,     that   purposes   includes  any  entity (except                an  insurance     company)             
satisfies   the  control  test and           relationship            test.       If      an Affiliated          that       is owned  by      abank or      other  entity  (as  described  above)  and  
Group     Election  is made             (see    instructions          for Form              4891),              is       a member          UBGof a  with      owner,its      this  may  cause  an  entity  
the   UBG  also includes          all      members       of  the        affiliated          group,              that       is not  commonly  thought              financialof as a     institution      beto   
as   defined      in Internal Revenue                Code      (IRC)      §      1504(1) except                 treated      oneas       for  return  filing  purposes. 
that   the  group  includes only             US        persons       (no         foreign    persons             
or   foreign  operating entities)               that   are     corporations,                financial           To  complete  this  form  and  prepare      combineda                  return,  the  UBG  
institutions   or  insurance companies                   that        satisfy        the  control                must  select      DM.a         For  purposes          combinedof a       return  filed  by  
test   and  have  made the        election             to      file as  a UBG.         Once     the             financial  institution  members of          a UBG,                Designated Member           
election       is made,  the  Affiliated  Group      istreated as          UBGa                           for   means       a financial         institution member          that  has  nexus  with             
all  purposes.                                                                                                  Michigan  and  that  will  file  the  combined  CIT  return  on  behalf  
                                                                                                                of  all  financial  institution  members of      the  UBG. If      the  financial  
United States person     is defined      IRCin                 §      7701(a)(30).                              institution   member  that  owns or              controls      the  other   financial          
A    foreign operating entity               means      a United States                    corporation           institution  members  has  nexus  with  Michigan,  that  controlling  
that   would  otherwise  be a      part of             a UBG          that       is taxable      in             member  must  serve      DM.as           
Michigan;  has  substantial  operations  outside  the  United  States,                                               If that  controlling  member  does  not  have  nexus  with  Michigan,  
the   District  of Columbia,               any  territory           or  possession          of the                 it may       appoint     any  financial    institution  member      of the UBG              
United  States  except  for  the  commonwealth      Puertoof                                     Rico,      or             nexus      to serve as      DM. That  DM     must      continue   to serve          
                                                                                                                with
                                                                                                               
  a political subdivision of   the foregoing; and at   least 80 percent                                         as  such  every  year,  unless it      ceases to be a              UBG  member or      the  
of   its  income      is active foreign              business       income          as    defined    in                              member  attains  Michigan  nexus. 
                                                                                                                controlling
IRC       § 871(l   )(1)(B)(ii). 
                                                                                                                The   DM  may be            an  entity  other    than   the  top-tiered     parent             
For   more  information on                 UBGs,       see  “UBGs                and  Combined                  
                                                                                                                entity       if the    top-tiered      parent  entity  does  not  have nexus         with      
Filing”   in       Corporate Income Tax for Financial Instituitions                                                                                                                                           
                                                                                                                Michigan. In    that case, the top-tier parent entity’s total equity                          
Booklet  (Form  4907). Additional                      information               can      be  found             
                                                                                                                capital       is still  used to      calculate  the  tax  base. 
under   the  “Corporate Income                  Tax”     page        at             www.michigan. 
gov/taxes   . Revenue             Administrative               Bulletin  (RAB) 2018-12,                         If       a UBG      is comprised      of both  standard  members (not               owned      
Unitary  Business  Group Control                       Test    And      Relationship             Tests,         by   and  unitary with          a      financial institution    in  the  UBG)     and          
       is available  under  the  “Reports  and  Legal”  page.                                                   financial  institutions,  the  UBG  will  have  two  DMs  (one  for  the  
                                                                                                                standard   members  completing  Form 4891                         and  related  forms,         
Filing Procedures for UBGs                                                                                      and  one  for  the  financial  institution  members  completing  Form  
                                                                                                                4908  and  related  forms). 
By   definition, a      UBG can            include     standard           taxpayers,                            
insurance   companies, and                 financial     institutions.              In some                          If this    UBG       also  includes    standard    and/or     insurance    company  
cases,  however,  not  all  members of      the  UBG  will  be  included                                        members,  those  members  will  not  report  tax  data  on  this  form,  
on   the  same return.        Financial         institution          members              file a                but  will      belisted as      excluded  affiliates      Partin        3.

                                                                                                                                                                                                           19

- 22 -

Standard    members  will combine               and      report      their  data  using            Line-by-Line Instructions 
CIT  Unitary  Business  Group  Affiliates  Excluded  from  the 
                                                                                                   Lines not listed are explained on the form. 
Return  of  Standard  Taxpayers                   (Form  4896),           CIT Data  for 
Unitary Business Group Members                          (Form  4897), and                   CIT    Dates  must      beentered in   MM-DD-YYYY                              format.      
Annual Return  (Form  4891). 
                                                                                                   For    additional  guidance, see              the    “Supplemental                Instructions            
NOTE: Insurance  company  members  will  file  separately,  using                                  for   Financial  Members in                 UBGs”        in  the              CIT Forms and 
Insurance Company Annual Return for Corporate Income and                                           Instructions for Financial Institutions (Form 4907).                                   
Retaliatory Taxes (Form  4905).  Because insurance                           companies             
                                                                                                   Part 1: Unitary Business Group Members 
always  file  separately,  rather  than  on      a combined  return,  there  
   is  CITno  insurance  form  that  serves      a function  similar      to that                  In   Part  1, list   only       those    members         of the        UBG      that  are                    
of  Forms  4897  and  4910.                                                                        included on          the    annual      return       that   supported   is           by  this   form.     
                                                                                                      If more       than   16   members,            include  additional copies                of  this       
                                                                                                   page      ofForm 4910       as      needed, repeating            the  DM’s          name    and           
  Example A: UBG          A is composed      of the  following:                                    FEIN      inthe field      at      the top  of      each page.       All  excluded       UBG                 
     • Four  standard  members                                                                     members  will      beidentified in   Part                 3.   
     • Three  financial  institutions  (all  have  nexus      in Michigan)                         The Designated           Member           FEIN        from     the     top      ofpage 1   must         be   
     • Two  insurance  companies.                                                                  repeated   the   in     proper       location      onpages 2   and             3.   
  All   members      of UBG      A are          owned  by  and unitary             with            Lines  1A and 1B:                  Beginning           with  the DM,            list  the  UBG            
  one      of the    standard  members                of the  UBG.  UBG                A will      financial institution            members       and      their     corresponding           FEIN.         
  need   to  file Form     4896,         Form   4897     and Form         4891                                      A  taxpayer that        is  a UBG         must      file a   combined                       
                                                                                                   NOTE: 
  containing  the  four  standard  members  and  Form  4910  and                                                using  the tax     year     of      the DM.     The       combined       return   of            
                                                                                                   return
  Form   4908        containing  the three        financial          institutions.   In                  UBG        must  include  each tax             year     of      each member        whose               
                                                                                                   the
  Part          1 of each  form,  only  the  members  that  are  included  on                             year  ends with          or  within    the    tax  year         of the   DM.     For               
                                                                                                   tax
  that  form  (either  the four          standard     members,                or the  three                                                                                                                    
                                                                                                   example, Taxpayer ABC is a     UBG comprised of   three financial 
  financial  institutions)  will  be  listed.  Form  4896  and  Form  
                                                                                                   institutions: Member               A,   the    DM      with   calendar   a           tax  year,     and   
  4897  with  standard  members  will  be  filed  under  the  name  
                                                                                                   Members       B and      C with  fiscal  years ending                       March      31,  2019,         
  and   Federal  Employer  Identification Number                        (FEIN)       of       
                                                                                                   and     September  30, 2019,               respectively.         Taxpayer           ABC’s    tax          
  the  group’s  standard  DM.  One      of the  financial  institutions  
                                                                                                   year       is that      of its  DM.  Thus, Taxpayer                  ABC’s      tax   year   ends         
  will  serve      as DM   for    those  three  members and                  file  Form       
                                                                                                   December 31,          2019,       and   annual   its       return   due   is     April    30,   2020.     
  4910   and  Form 4908.          On     Form     4896,    list  all financial                
                                                                                                   That  annual  return must               include      the     tax  years     of      Members B                
  and  insurance  members. On               Part                3 of Form   4910,    list   all  
                                                                                                   and       C ending March           31,  2019,     and    September           30,   2019.    
  standard   and  insurance members.                  The   two      insurance                
  companies  each  will  file      astand-alone              Form  4905.                           If,      inthe previous    example,         Member           A,  the   DM,      instead     had      a        
                                                                                                   fiscal year       ending     July       31,  2023,    the     UBG’s        tax   year   would       end   
  Example B: UBG          B is composed      of the  following:                                    July 31,      2023,    and   annual   its      return        would   due   be        November         30,   
                                                                                                   2023. The         combined       return       for  the    UBG         would      include    Member        
     • Four   members  that would           be    standard        (see    below)              
  unless  owned          by a financial  institution                                               A’s                                                                                                      
                                                                                                       tax year   of August 1,   2022 through                       July     31,   2023,    Member          
                                                                                                   B’s   tax  year of      April      1,      2022 through       March         31,  2023     and             
     • Three  financial  institutions  (all  have  nexus      in Michigan)                         Member C’s           tax   year      ofOctober 1,   2021              through      September          30,   
     • Two  insurance  companies.                                                                  2022. 
  All   members      of UBG      B are          owned  by  and unitary             with            Part 2A: Apportionment Data for Combined Return 
  one      of the    financial  institutions            in the    UBG.  Due            to this     When         completing      Part          1, if multiple copies          of    this  page  are           
  ownership  by      a financial  institution,  the  four  members  that                           required,  provide  the  same answers                        to      Part 2A,   lines   2      and 3,        
  otherwise   would        be  standard  are defined              by  statute            to be     on each         copy   this   of page      that   submitted.   is        
  financial  institutions.  (See  definition      of financial  institution  
                in these  instructions.)        Therefore,        this  UBG  will  not             Line  2:  Gross  business is                 defined       in the      instructions      on               
  earlier
  file      a Form  4896,  Form  4897,      or Form  4891.  Seven  members                         Form                                                                                                      
                                                                                                             4908,      line 9a. On a   combined return,                     gross     business   is         
  will  file      a combined      return    on  Form  4908  and  Form  4910,                       calculated       after  eliminating transactions                     between        financial             
  listing  the  two  insurance  members      as excluded  affiliates  on                           institution      members of            the   UBG.       Enter        combined       gross                 
  Part          3 of Form  4910.       The  two   insurance  companies  each                       business         in  Michigan of         all  financial       institution         members                 
  will  file      astand-alone     Form  4905.                                                     on  line  2A, show          eliminations          on    line   2B,     and    show     net  after         
                                                                                                   eliminations         on  line 2C.        The     combined            gross    business     in             
                                                                                                   Michigan         equals  the  sum of          line   17      of  Form       4910    of every              
Role of the Designated Member:                        The  DM speaks,            acts,    and      member   the   of       group.      
files  the  CIT return    on    behalf            of the   UBG       for  CIT purposes.            
Only  the  DM  may file                a valid  extension         request  for  the  UBG.          Carry amount          from       line    2C      toline 9a     Form     on     4908.    
Treasury   maintains  the UBG’s             CIT       tax  data      (e.g.,  prior   CIT           NOTE:  For      a UBG              that  includes financial               institutions,     gross         
returns, overpayment        credit        forward)     under       the  DM’s      name       and   business includes            gross      business           in Michigan      of every financial               
FEIN. 

20

- 23 -

institution  included      thatin          UBG  without  regard      whetherto                   the     business   in  Michigan. To            complete      the  discontinuance               for          
financial   institution  has nexus                 in  Michigan.     Gross     business                  Michigan   taxes,  file Form            163,  which     is      available at              www. 
between     financial  institutions included                   in  a UBG       must       be             michigan.gov/treasuryforms. 
eliminated   calculating   in          the  gross         business    factor.   
                                                                                                         Line   10:  Identify  the  organization  type of      this  member: 
Line  3:  Enter      all  gross  business  everywhere  on line                    3A,     show             •    Fiduciary       (a decedent’s    estate,      and      a Trust taxed         federally       
eliminations   line   on      3B,  and    show      net   after    eliminations   line   on     3C.      as       a Trust  under   Subchapter          J of the  IRC. A      grantor Trust            or      
The gross    business        everywhere   the   of        UBG       equals    the   sum   line   of      “revocable living        Trust”     established          byIndividualan       is    not     taxed   
18      Formof  4910   every   of    member   the   of        group.                                     as       a separate  entity,  and      notis  within  this  Fiduciary  category.); 
Carry  amount  from  line  3C      toline 9b      on  Form  4908.                                          •         C Corporation  (including   LLC,   an      Trust,   other   or       entity    taxed    
                                                                                                         federally as           a Corporation  under  Subchapter C of          the  IRC). 
Part 2B: Member Data for Combined Return 
                                                                                                           •       S Corporation  (including an      LLC,  Trust, or      other  entity  taxed  
In   all  cases  with  one or      more financial              institutions    in          a UBG,    
                                                                                                         federally as           a Corporation  under  Subchapter S of          the  IRC). 
complete      one    copy      of Part 2B        for   each    financial     institution      in      
the UBG.     Note      that   entity   an   that    would        otherwise     standard     be a           •    Partnership  (including  an  LP,  LLP,  LLC,  Trust,      anyor                       other  
member  but   owned   is         by    and  unitary          with   financial   a    institution         entity  taxed  federally          Partnership).as a      
   is defined        by  statute      to be      a financial   institution.          If a financial  
institution  member  (other  than  the  DM)  has  two or      more  federal                              NOTE:                                                                                              
                                                                                                                        An  entity that is   disregarded for        federal        income         tax       
                                                                                                         purposes  also  will  be  disregarded  for  Michigan  CIT  purposes.    
tax periods      ending      with   within   or     the     filing   period   this   of    return,   
                                                                                                         Therefore,   as  with  the federal           treatment,    the      activity     of      such       
use       a separate  copy      Partof     2B for        each      thatof member’s         federal   
                                                                                                         an   entity  will  be included         and   reported   on       the  return     (or on             
periods. 
                                                                                                         Form  4910)        filed  by  the entity’s      owner,    as          if that activity   was        
NOTE: All  UBG members                     must     be       reported   Part   in     2B.   the   If     conducted  directly      theby          owner. 
equity           ofa UBG  member is              NOT INCLUDED   inthe                 FFIEC           
                                                                                                         Line 11:             If this  member  has  nexus  with  Michigan,  check  this  
report, check         the  box   under  line   then   4,        complete       line   through   5     
                                                                                                         box.  
line   13,  and  line  17 through          line    21.         DO  NOT  complete               line   
14  though  line 16c,        which       is      used to      calculate the  deductions                  Line  12: This  line  does  not  apply      theto                 first  CIT  return  filed  
from  total  equity  capital.  These  deductions  may  only  be  taken                                   by  this  UBG.  For  subsequent  tax  periods,  check  this  box if      this  
by  UBG  members  that  have  equity  included in      the  total  equity                                member  was  not  included in      the  UBG’s  preceding  CIT  return. 
capital  reported  on  the  designated  regulatory  report. 
                                                                                                         Line 13:          For  informational and         statistical     purposes,          please          
Line  6:  List  the  member’s tax                  year,     for  federal  income         tax            check  (with      X)an      this  box      theif  following  two  conditions  exist:    
purposes,   from         which  business activity              is      being reported     on          
                                                                                                                1)    The  group      to which  this member        belongs        is          a UBG by       
this  copy of      Part  2B. 
                                                                                                                   way   of   the  Affiliated Group           Election    (line    8a    on  Form            
Line  7:     If due      acquisitionto    or      disposition  the  control  test  and                             4908       is filled),  AND 
relationship  test  were  not  both  satisfied  for  this  member’s  entire  
federal  tax  year, enter       the      beginning         and   ending    dates      of the                    2)    The  member  for  which  this  form      beingis              filed  does  NOT  
period  within  this  member’s  federal  tax  year  during  which  both                                            meet   both  the relationship         &    traditional    control         UBG             
tests  were  satisfied. If      this  member is      part of a          UBG  based  on                             tests. 

the  affiliated  group  election,  and  was  not      amember of      the  UBG                           See   the  instructions for             CIT Annual Return for Financial 
for  this  member’s entire            federal      tax   year,    enter  the   beginning                 Institutions  (Form  4908) for              further  information              about    the          
and ending        dates   the   of  period        within      this  member’s       federal      tax      election.       If this   box      is checked, Form     4908,       line       8a,       MUST 
year   during  which  the control                  test  was   satisfied.    These        dates          contain       a date.    Once     an  election is      made, every            person     that       
constitute       a short  tax  period  for  CIT  purposes,  even      ifthere is                         meets   the  definition of        “affiliated        group,”    which         includes              
no  corresponding  short federal                   tax   period.   This    member         must           meeting  the  affiliated  group  ownership  test,          is amember of      the  
prepare       a pro forma     federal      return         calculation    for  the     portion      of    UBG   by  way  of the           Affiliated   Group     Election          (i.e.,  criterion          
its  federal  year  during  which      itwas a      member      thisof                UBG,  and          #1       is met).  The    ownership     test  for  an  affiliated group                may   be     
use  that  pro  forma  calculation      theas                basis  for  reporting  the  tax             different   than  the  control test          for  non-affiliated         group      UBGs.           
data  required      Partby     2B.                                                                       Further,   the  determination of             members    of  a CIT      affiliated                   
Line  8: Enter  the  taxpayer’s  six-digit  North  American  Industry                                    group       is made     without       regard      to whether  the relationship              test    
Classification  System  (NAICS)  code.  For      completea                            list      six-of          is met.   For  informational     and  statistical purposes,               indicate           
digit   NAICS        codes,  see the      U.S.     Census         Bureau     Web      site   at          whether  the  member for              which  this    form  is      filed would         meet         
www.census.gov/eos/www/naics/   , or                           enter  the same        NAICS              the  traditional  UBG  tests  had  the  group  not  made  the  Affiliated  
code  used  when  filing  Schedule K   U.S.of                      Form  1120.                           Group  Election. 

Line  9:  Enter      the  date, if      applicable, on            which    this  member                  Franchise Tax Base 
went  out of      existence.  Examples  include  dissolution of an          entity  
                                                                                                         NOTE:  In  completing the               combined       return,      a member           of a            
and       a merger   in  which this        member            was   not  the  surviving                                  business group   of financial institutions                eliminates        its     
                                                                                                         unitary                                                                                            
entity.  Include  any  event in      which  the  FEIN  ceases to      be  used  
                                                                                                         investment   in  the positive           Equity    Capital       of  other      members              
by   this  entity. If      this member           continues     to exist,     DO NOT                   
                                                                                                         of   the  same group.        Eliminations        occur  to  Equity        Capital        at          
use  this  column to      report that            this  member      has   stopped      doing           

                                                                                                                                                                                                        21

- 24 -

the   member  level.  Because each                  member      of   the  group      must              payments  made  by that                 member         for       any  portion    of      its federal       
compute  the  Net Capital             tax  base     in      accordance with       GAAP,                filing period           that   included   is       on  this       group    return.    
each member            should     represent      a positive   zero   or     Equity      Capital  
before  Eliminations.                                                                                  For                                                                                                         
                                                                                                               example, if a     non-DM member has a   12-month fiscal year 
                                                                                                       beginning  April      1, 2013, and                 is          a member of          a calendar year        
Line  14: Under  MCL  206.651(k),  Michigan obligations means                                          UBG       throughout  that  period, its                business           activity    from      April      
   a bond,  note,   other   or     obligation       issued     by      governmentala         unit             1, 2013,      through       March       31,  2014,  will be          reported     on      the       
described      inSection 3     the     of    Shared      Credit    Rating        Act,  PA     227      group’s          December  31,  2014,  return. If      that member                    pays        CIT      
of 1985,  MCL          141.1053.                                                                       quarterly  estimates  based on                    its  federal       tax  year,    it      will make       
Sum  the  entries of      all UBG          members        on   line  14   and     carry  to            two estimates             during     2013,      before    the        DM’s    (and   group’s)        filing   
Form  4908, line           11.                                                                         period      begins.  Because those                 estimates         are  attributable          to         
Line 15:    United States obligations                       means        all  obligations of           activity                                                                                                     
                                                                                                                    that will be   reported on the group’s December 31, 2014, 
the United    States         exempt     from    taxation        under     31    USC   3124(a)          return,                                                                                                     
                                                                                                                    they should be   included on the paying member’s copy of   
or  exempt  under the           United     States   constitution         or      any federal           Part                                                                                
                                                                                                               2B for the December 31, 2014, group return.
statute,   including  the obligations               of  any    instrumentality           or            Sum  the  entries of      all UBG                 members         on  line  23   and  carry        to        
agency   the   of      United    States     that    are  exempt       from      state   local   or     Form 4908,          line      26.  
taxation  under  the United            States      constitution      or      any statute   of         
the United   States.                                                                                   Line 24: Only the                 DM     may     request   filing   a      extension     for   UBG.   a    
                                                                                                              If any    other      member      submits        an  extension        request,      it will  not     
Sum  the  entries of      all UBG          members        on   line  15   and     carry  to                             a valid extension       for    the  UBG,          but   any  payment         included     
                                                                                                       create
Form  4908, line           12.                                                                         with  such   request   a           can      becredited to   the          UBG      by   entering       that   
Line 16:  Enter  the equity                capital  of  an   insurance        company                  payment   this   on            line   that   in member’s            copy   Part   of  2B.   
owned by     the        taxpayer,   the   to  extent     that   the   equity       capital  (this   
                                                                                                       Sum  the  entries of      all UBG                 members         on  line  24   and  carry        to        
UBG member’s                investment)      isincluded in   Form              4908,  line     10.     
                                                                                                       Form 4908,          line      27.  
Consider only          insurance     companies      asdefined in   MCL                206.607       
and  subject      to the Michigan’s          CIT    premiums         tax,     which   does             Line   25:  Report here               Michigan        Tax         withheld     for deferred                
not   include  captive insurance              companies.                 For  purposes of              compensation                plans,  life insurance         and/or         lottery    annuities             
this  deduction,  equity capital            is      calculated in      accordance with                 issued           toa business  account  number through                      MCL       206.703(1).          
Generally Accepted              Accounting          Principles.                                        Taxpayers can              enter    the  Michigan         Tax        withheld     reported         on  the   
Sum  the  entries of      all UBG          members        on   line  16   and     carry  to            W-2G                                
                                                                                                                  and/or 1099R. 
Form 4908,     line        15.                                                                         Also      report  any credit            for  the   taxpayer’s           allocated     share       of       
Line 17: Enter  the  minimum capital                    fund    amount        required     by          Michigan flow-through                    entity     (FTE)          tax   levied   on   and       paid   by   
regulations for          that  insurance      subsidiary.                                              an  electing  flow-through  entity. Such                            an  electing   flow-through            
                                                                                                       entity      should        be  indirectly owned           by         this  taxpayer.   Include        a         
Sum  the  entries of      all UBG          members        on   line  17   and     carry  to           
                                                                                                       copy   the   of     Schedule         K-1  with      the   Schedule           K-1     notes,   other   or   
the corresponding            column       on  Form       4908,   line     16.  
                                                                                                       supporting           documentation  received from                         the  electing      flow-  
Line 18:    Sum the           entries   all   of    UBG      members       on      line   18  and      through  entity,   support   to           the      credit         claimed    on  this  line.       
carry   Form   to      4908,     line  17.  
                                                                                                       Part 3: Affiliates Excluded From the Combined 
Line 20:    Gross  business      isdefined in   the              instructions         on  Form      
                                                                                                       Return of Financial Institutions 
4908, line   9a.        Enter    gross     business      inMichigan of   the          financial     
institution member             reporting     on     Part    2B   this   of form.      Combine          The statutory            test     for   membership          in aUBG is          a  group of   U.S.         
line 23  for  each         financial    institution      member           and  enter  on    Part       persons (other              than   foreign   a     operating          entity):  
2A, line  2A.                                                                                            •    One   which   of          owns   controls,   or       directly   indirectly,   or            more   
Line 21:   Enter  gross business               everywhere         of  the  financial                   than      50     percent  of the        ownership        interest       with   voting        rights        
institution member             reporting     on     Part   2B   this   of form.     Combine            or  ownership  interests that                  confer    comparable            rights  to      voting      
line 18  for  each         financial    institution      member           and  enter  on    Part       rights   the   of     other       U.S.   persons;      and        
2A, line  3A.                                                                                            •    That  has  business activities              or      operations which           result      in          a
Line 22: Enter  overpayment credited                       from   prior    return    (MBT              flow   value   of         between   among   or          persons           included   the   in       UBG    
or CIT).  When            membership     UBG     of a         changes     from     one    filing       or     has  business activities           or      operations         that  are integrated                  
period   the   to      next,   credit    forward   an   of      overpayment           from    the      with,     are  dependent  upon, or                 contribute         to      each other.    Flow          
prior return   remains           with   the  DM’s        account.                                      of     value      is determined by         reviewing              the  totality    of      facts and       
                                                                                                       circumstances   business   of              activities             and  operations.     
Sum  the  entries of      all UBG          members        on   line  22   and     carry  to           
Form 4908,     line        25.                                                                                A person       that     would  be a      standard taxpayer              if viewed                   
                                                                                                       separately       is defined             as      a financial  institution if              it is owned,      
Line 23:     All  CIT estimated             payments         for  a UBG        should                  directly   indirectly,   or           by   financial   a          institution    and       UBG       is in a  
be   made  by the         DM.     Enter    estimates      paid  by the     DM        on                with   owner.   its          
this   line      of the DM’s      copy     of      Part 2B.  If      any other  member              
                                                                                                              If eligible,      a UBG      may    alternatively             be   determined         by   way      of
paid   estimates  attributable to            this   group      return,   enter    those           
                                                                                                       an     Affiliated  Group  Election                   (see  instructions for           Form        4891     
estimates    on  that member’s              copy    of  Part   2B. Include        all               

22

- 25 -

for the      CIT      definition             of an  affiliated  group,  and  for eligibility                           Part 4: Persons Included in the Prior Combined 
and      other  details about            the    election).                    The “greater         than                Return, but Excluded From Current Return 
50%         test”  for  the affiliated          group       may      be   different         than  the                  The      purpose  of Part                4 is to  assist    Treasury            in tracking                 
traditional control            test     discussed          above,      and     the     affiliated       group          membership changes                         of a UBG from     year            to year.      If the reason    
         is determined without          regard              to the relationship         test     discussed             the person            is not on  this  return           is because      it did not        satisfy     the   
above.                                                                                                                 flow      of value, etc.,     test       at any time     during         the   filing   period,        list   
The      purpose  of Part                        3 is to  identify  entities for            which      the             the person       on  line     26,  and   do      not   enter        it here. 
ownership            test  described  above                     is satisfied   but       which  are not                Line 27C:       Reason          codes  for            a person   being  included                     in last  
included        on     this  combined return,                  either    because         the    flow             of    year’s     return  but not       on   the     combined        return       for financial                    
value/integration/dependence/contribution  test                                           is not  satisfied            institutions  supported      by this  form: 
or because         the     member              is excluded by         statute.              A new member             
whose net        capital            is not included               in this return       because          its  tax        10      The   person  no longer              meets     the   control        test  but the                
year        ends  after  the filing         period        of   the   UBG      also       should    be                           ownership  interest      is still  greater  than  zero. 
listed here.                                                                                                            12 The         person  no longer             meets     the   control        test  and  the               
NOTE:   If           there      is only      one      financial  institution member                                in a         ownership  interest      is zero. 
UBG for              a given  tax      year,  that  member  must file                    this   form             in     14      Before  the  beginning      of the  filing  period  for  this  return,  
support      of its       Form      4908        and  list  all excluded             members            using                    the  person  ceased      to exist  due      to dissolution. 
the reason       codes        below.    
                                                                                                                        16  Before          the  beginning      of the  filing  period  for  this  return,  
Line  26A:        If a person               being        listed  here           is listed  on  federal                          the   person  ceased               to exist    due             to a merger      or    similar    
Form 851,        enter     the  identifying              number        for  that       person    from        the                combination. 
column called              “Corp.    No.”             at the left   edge         of pages          1, 2, and   3        
of federal       Form      851.                                                                                             If the  reason      is not  listed       among  these  reason codes,                  describe         
Line  26D: From  the  following list                                  of reason       codes,    select  the            the                                                                                             
                                                                                                                             reason     in 21 characters   or less   in the space provided.
number         for   the  reason explaining                    why   this  affiliate                  is being         Part 5: Persons included in the Federal Financial 
excluded        from  the combined                    return     of  financial        institutions                     Institutions Examination Council (FFIEC) Report that                                                     
supported      by this form.                                                                                           are not Members of the UBG 
1*          Lacks  business  activities  resulting          in a flow      of value      or                            If                                                                                                         
                                                                                                                            a company   is included   in the top-tiered parent entity’s FFIEC 
            integration   with,  dependence upon,                         or   contribution            to              report                                                                                                     
                                                                                                                                  (that   company’s equity                is included             as part      of the      total  
            the  group.                                                                                                equity                                                                                                     
                                                                                                                                    capital   of the     return supported by                  this  form),      yet    that       
                                                                                                                       company   does           not  meet  either the          control        test           or relationship  
    2       Foreign  operating  entity.                                                                                test  required              to be a UBG member,           list that     company           here.    
    3       Foreign  entity. 
    4       Member  has  no  CIT  tax  year  (as      amember                                of this  UBG)             Other Supporting Forms and Schedules 
            ending  with      or within  this  filing  period.                                                         For   each  member  that files                a      separate federal        return,     attach             
    5       Insurance   company.                (Insurance companies                     always        file            copies   the   of   same       pages   that   of       member’s         federal      return   are   as      
            separately.)                                                                                               required  for      a separate filer           in      similar circumstances.             See    the         
    6       “Standard”   taxpayers not                    owned      by a  financial                                   “Attachments”  section   Form   of                    4908   instructions           for     guidance        
            institution.   (Financial   institutions   and   “standard”                                                on required       pages   federal   of         returns.     
            taxpayers  are  not  included      on the  same  combined  return.)                                            If some     or    all  members         reporting on       the      current      combined                
    7       Other.                                                                                                     return are       also      members     federal     of a      consolidated             group,       each     
*NOTE:             Reason  code number                    1      does not     apply      to          a group           member will         prepare       its   portion   this   of     Form          4910    on    the    basis    
that  has  made  the  Affiliated  Group  election.                                                                     of       a pro  forma      federal  return. In          this  case,     attach     a copy       of            
                                                                                                                       the   applicable  pro  forma form               and     schedules          as   listed     in the           
   If you       have      questions,  call the              Michigan       Department             of                   “Attachments”  section   Form   of               4908       instructions.           
Treasury,  Technical  Services  Section, at      517-636-4230. 
                                                                                                                       NOTE:  An          entity  that is      disregarded for             federal      income        tax          
Line 26E:                 If this  person  has  nexus  with  Michigan,  check  this  box.                              purposes also          will   be   disregarded           for   Michigan           CIT     purposes.         
Line  26F: Enter  the entity’s                      six-digit       North       American Industry                      Therefore,      as  with  the federal           treatment,          the    activity      of      such       
Classification   System  (NAICS) code.                               For            a complete  list of                an   entity  will  be included             and  reported       on      the   return      (or on             
six-digit  NAICS  codes, see                    the     U.S.     Census       Bureau          Web      site            Form  4910)       filed  by  the entity’s             owner,   as          if that activity     was         
       atwww.census.gov/eos/www/naics/,      or enter  the  same NAICS                                                 conducted  directly   the   by           owner.        
code used        when       filing      the   entity’s          federal    Form        1120,     Schedule              Include completed Form 4910 as part of the tax return filing.                                            
K, federal       Form       1120S,           or federal Form           1065.    

                                                                                                                                                                                                                               23

- 26 -

                                                         2022 Supplemental Instructions 
              for Financial Institution Members in Unitary Business Groups (UBGs) 
NOTE:  These instructions          for  Unitary      Business      Groups                   Before   completing      a combined return,                     UBGs           should    first         
(UBGs)   are  meant to        supplement       general    instructions     and              complete   Form  4896 and                Form   4897        or  Form         4910.  These              
form-specific  instructions  for  financial  institution  taxpayers      of                 forms  are  used               to gather  data  from  each member                  included             in
the  Corporate  Income  Tax  (CIT),  not      to replace  them.                             the   combined  filing schedule,               and      eliminate        intercompany                  
                                                                                            transactions   where              applicable,        to support  the  primary return.                  
Standard taxpayers            and    standard members                refer to  all      
                                                                                            Insurance   companies  that are                part     of            a UBG  will each         file     
taxpayers      or UBG      members,     respectively,  other  than financial           
                                                                                               a separate      Form     4905,     but  should be        listed       as    an  excluded             
institutions   or  insurance companies.          Standard     members        of           a
                                                                                            affiliate  with  an  incompatible  tax  base  on  Form  4896      or Form  
UBG   should     see  the  “Supplemental Instructions              for  Standard       
                                                                                            4910,      as applicable. 
Members      in UBGs”  section      in the  CIT Forms and Instructions 
for Standard Taxpayers  (Form  4890).                                                       The Designated Member (DM) 
There   is not          a corresponding supplement         for   insurance                       A UBG  combined  return      of financial  institutions      is filed  under  
companies  because,  although  they  can  be  members          of a UBG,                    the  name  and  Federal  Employer  Identification  Number  (FEIN)  
they  do  not  file  combined  returns.                                                     or   Michigan  Treasury (TR)              assigned          number         of  the  DM      of         
                                                                                            the   financial  institution group.            Designated              Member       means                 a
Introductory   pages  of this      CIT   instruction      booklet      contain              UBG  member  that has               nexus   with     Michigan            and   will  file    the       
general   information   designed   to   assist   in   identifying                           combined   CIT  return on             behalf    of  the     financial          institution             
the   existence  and membership         of             a UBG. The      following            members      of the  group.          In a brother-sister  controlled  group,  any  
instructions address:                                                                       member  with  nexus may               be  designated                    to serve      as DM.    In      a
                                                                                            parent-subsidiary   controlled  group or                           a combined  controlled              
  • Filing  combined  returns  by  different  member  types  within      a
                                                                                            group   (an  interlocking combination                   of                 a parent-subsidiary         
    UBG. 
                                                                                            group  and      a brother-sister  group),  the  controlling  member  must  
  • Understanding  the  role      of the  Designated  Member  (DM).                         serve      as DM          if it has  nexus  with  Michigan.          If it does  not  have  
  • For   each  type of     UBG   member       that  is reported       on                 a nexus,  the  controlling member                may      appoint         any    member       with       
    combined   return  (standard and           financial   institution),    there           nexus  with  Michigan      to serve      as DM.  That  DM  must  continue  
    is      a required  form  that collects    data  that           is necessary  for       to   serve  as such      every      year,  unless                 it ceases    to  be        a group  
    preparation          of a combined  return:                                             member   or  the controlling              member        attains        Michigan      nexus.            
      ○ The     CIT  Unitary  Business  Group  Affiliates  Excluded                         The  filing  period          of a combined  return      is based  on  the  tax  year  
           from the Return of Standard Taxpayers                     (Form  4896)           of  the  DM. 
           and  CIT Data on Unitary Business Group Members                                  If      a UBG      is comprised      of both  standard  members  and  financial  
           (Form   4897)  support            a combined  return of       standard           institutions,  the  UBG  will  have  two  DMs  (one  for  the  standard  
           members      to be  filed  on  the    CIT Annual Return            (Form         members  completing  Form  4891  and  related  forms,  and  one  for  
           4891).                                                                           the   financial  institution  members completing                             Form  4908      and       
      ○ The     CIT Unitary  Business Group Combined Filing                                 related  forms). 
           Schedule for Financial Institutions                  (Form 4910)            
           supports      a combined return       of  financial   institution                     If the  standard       members       are  owned        by      a financial      institution,  
           members   to  be filed    on  the       CIT Annual Return for                    they  will  file      as part      of the  financial  UBG  return,  Form  4910. 
           Financial Institutions (Form  4908).                                             NOTE:    If        the UBG         filed  under  MBT              in 2011 and          is now filing    
Guidance  that      is specific      to only   one  form      is contained      in the      under  CIT,  the  UBG  must  use  the  same  DM      if the  DM  still  has  
instructions   for  that form,     in  sections  titled    either    “Special               nexus,              is a C corporation,  and      is still      a member      of the  UBG.       If
Instructions  for  Unitary  Business  Groups”      or simply  “UBGs.”                       the  DM  no  longer has             nexus,           is not          a C corporation,          or is no  
Following  are  instructions  that  apply      to more  than  one  form.                    longer      a member      of the  UBG,  then  the  UBG  must  select      a new  
                                                                                            DM  using  the  rules  laid  out      in these  instructions. 
Special Instructions and the Designated Member 
                                                                                            Role of the DM: The  DM  speaks,  acts,  and  files  the  CIT  return  
Special Instructions for the Annual Return                                                  on   behalf      of the     group  for  CIT purposes.                  Only    the  DM      may        
By  definition,   UBG   a     can  include      standard   members,       insurance         file      a valid  extension  request  for  the  group.  Treasury  maintains  
companies,   and financial        institutions.    However,        in some                  the  group’s  CIT  tax  data  (e.g.,  prior  CIT  returns,  overpayment  
cases   not  all  members of      the  UBG     will  be  included      on the               credit  forward)  under  the  DM’s  name  and  account  number.  The  
same   return.  All standard      members      in  a UBG      (except      those            DM  must  be             of the   same    taxpayer  type (standard                       or financial  
owned  by  and  unitary  with      financiala          institution)  file      singlea      institution)      as the  members  for  which      it files      acombined                    return. 
combined  return  on  Form  4891.  Financial  institution  members  
of       a UBG  (including  any standard       member      owned       by and               Recapture of Certain Credits 
unitary  with      financiala   institution      thein     group)  file      combineda      Recapture      ofcredits, must        be  earned        and     calculated     based        on         
return  on  Form  4908.  Insurance  company  members          UBGof a                       actions performed             on   after   or  January   2012,   1,            regardless   the   of    
each  file  separately  on  Form  4905.                                                     method  selected  for  the  tax  calculation. 

24

- 27 -

Effects of Members Joining a Group 
When      an entity  becomes      amember                  of a UBG part         way through     
the  member’s  tax  year,  for  CIT  purposes  the  new  member  will  
experience      a short  tax  year  beginning  on  the  date  the  member  
joins   the  group,  even           if it does   not   have            a short  period for       
federal  purposes. 
For   both  the UBG    return     and     the  new     member’s           separate               
short   period  return,  tax bases        will  be    calculated          using  actual          
numbers from      the  applicable         short  period             of the new   member.       

Effects of Members Leaving a Group 
When      a member  of          a UBG  ceases to           be                a member  part      
way   through  the member’s             tax  year,   for  CIT       purposes     the             
departing  member  will experience                     a short   tax  year  ending on            
the  departure date,   even               if it does  not  have      a short    period  for      
federal  purposes. 
For  both  the  UBG  return  and  the  departing  member’s  separate  
short   period  return,  tax bases        will  be    calculated          using  actual          
numbers      from  the applicable        short   period       of the        departing            
member. 

Other UBG-Related Issues 
An   affiliated  person  that is      excluded from           membership             in a          
UBG  because       foreign       it is a person,   which       has      nexus    and  meets      
the applicable   filing  threshold,           must   file   separate   a        CIT  return.  

Further Guidance 
For   information  on  CIT issues,           see  the    Treasury         Web   site  at           
www.michigan.gov/taxes  . 

                                                                                                   25

- 28 -

                                                                    Country Codes 

Countries are  identified  by   two-letter codes       – Country Codes         – which  are required          on   some Michigan   Business  Tax  (MBT)  forms,  
including  the  annual  returns.  The  following          is a list      of countries  and  their  codes. 

AF  Afghanistan                CK    Cook Islands                   IN   India                            NR  Nauru                    SB  Solomon Islands 
AX   Åland Islands             CR    Costa Rica                     ID   Indonesia                        NP  Nepal                    SO  Somalia 
AL    Albania                  CI    Côte D’ivoire                  IR    Iran                            NL    Netherlands            ZA    South Africa 
DZ    Algeria                  HR   Croatia                         IQ    Iraq                            AN   Netherlands Antilles    GS   S. Georgia, Sandwich 
AS  American Samoa             CU  Cuba                             IE   Ireland                          NC   New Caledonia           KR  South Korea 
AD  Andorra                    CY  Cyprus                           IM  Isle Of Man                       NZ  New Zealand              SS  South Sudan 
AO  Angola                     CZ    Czech Republic                 IL   Israel                           NI   Nicaragua               ES   Spain 
AI   Anguilla                  CD    Dem. Rep. of Congo             IT   Italy                            NE  Niger                    LK   Sri Lanka   
AQ   Antarctica                DK   Denmark                         JM   Jamaica                          NG   Nigeria                 SD   Sudan 
AG   Antigua & Barbuda         DJ    Djibouti                       JP    Japan                           NU   Niue                    SR   Suriname 
AR   Argentina                 DM   Dominica                        JE    Jersey                          NF   Norfolk Island          SJ    Svalbard, Jan Mayen 
AM   Armenia                   DO   Dominican Republic              JO    Jordan                          KP   North Korea             SZ    Swaziland 
AW  Aruba                      EC  Ecuador                          KZ   Kazakhstan                       MP  N. Mariana Islands       SE Sweden 
AU   Australia                 EG   Egypt                           KE   Kenya                            NO   Norway                  CH   Switzerland 
AT    Austria                  SV    El Salvador                    KI    Kiribati                        OM  Oman                     SY    Syrian Arab Republic 
AZ    Azerbaijan               GQ   Equatorial Guinea               KW   Kuwait                           PK    Pakistan               TW   Taiwan 
BS   Bahamas                   ER  Eritrea                          KG   Kyrgyzstan                       PW   Palau                   TJ    Tajikistan 
BH  Bahrain                    EE   Estonia                         LA   Laos                             PS   Palestinian Occ. Terr.  TZ   Tanzania 
BD   Bangladesh                ET    Ethiopia                       LV    Latvia                          PA    Panama                 TH    Thailand 
BB  Barbados                   FK   Falkland Islands                LB   Lebanon                          PG  Papua New Guinea         TL   Timor-Leste 
BY    Belarus                  FO   Faroe Islands                   LS    Lesotho                         PY    Paraguay               TG   Togo 
BE   Belgium                   FJ    Fiji                           LR    Liberia                         PE    Peru                   TK    Tokelau 
BZ    Belize                   FI    Finland                        LY    Libya                           PH   Philippines             TO   Tonga 
BJ   Benin                     FR   France                          LI    Liechtenstein                   PN   Pitcairn                TT    Trinidad & Tobago 
BM   Bermuda                   GF   French Guiana                   LT    Lithuania                       PL   Poland                  TN    Tunisia 
BT    Bhutan                   PF    French Polynesia               LU    Luxembourg                      PT    Portugal               TR   Turkey 
BO   Bolivia                   TF    Fr. Southern Terr.             MO   Macao                            PR   Puerto Rico             TM   Turkmenistan 
BA  Bosnia, Herzegovina  GA         Gabon                           MK  Macedonia                         QA  Qatar                    TC    Turks & Caicos 
BW   Botswana                  GM   Gambia                          MG   Madagascar                       RE   Réunion                 TV    Tuvalu 
BV    Bouvet Island            GE   Georgia                         MW         Malawi                     RO   Romania                 UG   Uganda 
BR   Brazil                    DE   Germany                         MY   Malaysia                         RU   Russian Federation      UA   Ukraine 
IO    Brit. Ind. Ocean Terr.  GH   Ghana                            MV   Maldives                         RW   Rwanda                  AE   United Arab Emir. 
BN   Brunei Darussalam         GI    Gibraltar                      ML   Mali                             BL   St. Barthélemy          GB   United Kingdom 
BG   Bulgaria                  GR   Greece                          MT   Malta                            SH   St. Helena              UN   United Nations 
BF   Burkina Faso              GL  Greenland                        MH  Marshall Islands                  KN   St. Kitts & Nevis       US   United States 
BI   Burundi                   GD  Grenada                          MQ  Martinique                        LC    St. Lucia              UM  U.S. Minor Out. Isl. 
KH   Cambodia                  GP   Guadeloupe                      MR   Mauritania                       MF   St. Martin              UY   Uruguay 
CM  Cameroon                   GU  Guam                             MU  Mauritius                         PM  St. Pierre & Miquelon  UZ      Uzbekistan 
CA  Canada                     GT  Guatemala                        YT   Mayotte                          VC   St. Vincent, Grenad.    VU  Vanuatu 
CV   Cape Verde                GG  Guernsey                         MX   Mexico                           WS  Samoa                    VE  Venezuela 
KY   Cayman Islands            GN   Guinea                          FM   Micronesia                       SM   San Marino              VN   Vietnam 
CF   Cent. African Repub.      GW   Guinea-Bissau                   MD   Moldova                          ST    Sao Tome & Principe  VG   Virgin Islands, British 
TD   Chad                      GY   Guyana                          MC   Monaco                           SA    Saudi Arabia           VI    Virgin Islands, U.S. 
CL    Chile                    HT   Haiti                           MN   Mongolia                         SN   Senegal                 WF   Wallis & Futuna 
CN  China                      HM  Heard, McDonald Isl.  ME              Montenegro                       RS  Serbia                   EH  Western Sahara 
CX   Christmas Island          VA   Holy See (Vatican)              MS  Montserrat                        SC  Seychelles               YE  Yemen 
CC   Cocos Islands             HN  Honduras                         MA  Morocco                           SL   Sierra Leone            ZM  Zambia 
CO  Colombia                   HK  Hong Kong                        MZ  Mozambique                        SG  Singapore                ZW  Zimbabwe 
KM   Comoros                   HU   Hungary                         MM   Myanmar                          SK   Slovakia 
CG  Congo                      IS   Iceland                         NA  Namibia                           SI   Slovenia                XX Countries-Other   

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