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Instructions for Form 4576
Michigan Business Tax (MBT) e-file Annual Return Payment Voucher
Mail this voucher with payment for the MBT e-filed annual return (Forms 4567, 4588, or 4590). Do not use this
form if filing a Corporate Income Tax return.
Use Form 4576, Michigan Business Tax e-file Annual rates, see the Revenue Administrative Bulletins on the
Return Payment Voucher, when you e-file a tax due return. Treasury Web site at www.michigan.gov/treasury.
Do not use this voucher for any other type of payment.
To ensure that payments are correctly applied to the
On the voucher below, enter the Payment Due Amount account:
from either:
• Michigan Business Tax Annual Return (Form 4567), • Do not attach copies of your return to Form MBT-V.
line 70, Attaching a copy of your return will delay the
• Insurance Company Annual Return for Michigan application of payment to your account.
Business and Retaliatory Taxes (Form 4588), line 58, or
• Verify that the nine-digit Federal Employer
• Annual Return for Financial Institutions (Form 4590),
Identification Number (FEIN) appears correctly on the
line 43.
voucher. If filing as a Unitary Business Group, enter
Enter the amount in the box marked “WRITE PAYMENT the Designated Member’s FEIN.
AMOUNT HERE.”
• Make check payable to the “State of Michigan.”
The MBT payment for non-insurance returns is due on or Print the FEIN, the tax year, and “MBT-V” on the
before the last day of the fourth month after the end of the front of the check.
tax year. An insurance company must pay the tax required
by March 1 after the end of the tax year. Penalty is 5 percent • Detach the MBT Payment Voucher from these
of tax due, for the first two months. Penalty increases by an instructions.
additional 5 percent per month, or fraction thereof, after the
second month, to a maximum of 25 percent. Late payments • Mail the voucher and the check (do not staple the
will also be assessed interest at the rate of 1 percent above check to the voucher) to the address on the voucher.
the current adjusted prime rate. The interest rate is adjusted
by the Michigan Department of Treasury (Treasury) on For assistance, call 517-636-6925. Assistance is
January 1 and July 1 of each year to 1 percent above the available using TTY through the Michigan Relay Center
adjusted prime rate. For a complete list of interest by calling 1-800-649-3777 or 711.
www.michigan.gov/taxes
Do NOT send a copy of your return with this voucher.
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Michigan Department of Treasury, Form 4576 (Rev. 04-18)
MICHIGAN Business Tax e-file Annual Return Payment Voucher
MBT-V
Issued under authority of Public Act 36 of 2007. See instructions for filing guidelines
Taxpayer Name and Address (Street, City, State, ZIP Code) Tax Year Ending (YYYYMM) Federal Employer Identification Number (FEIN)
WRITE PAYMENT
AMOUNT HERE a $ .00
MAIL TO: Make check payable to “State of Michigan.”
Michigan Department of Treasury Write the FEIN, tax year and “MBT-V” on the
P.O. Box 30774 check. Enclose the check and voucher. Do not
Lansing, MI 48909 fold or staple.
DO NOT WRITE IN THIS SPACE
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