Instructions for Form 4901
           Corporate Income Tax (CIT) e-file Annual Return Payment Voucher
Mail this voucher with payment for the CIT e-filed annual return (Forms 4891, 4905, 4908) or CIT e-file amended 
return (Forms 4892, 4906, 4909).

Use Form 4901, Corporate Income Tax e-file Annual Return                                 the second month, to a maximum of 25 percent. Late 
Payment Voucher, when e-filing a tax due return.                                         payments will also be assessed interest at the rate of  1 
                                                                                         percent above the adjusted prime rate. The interest rate 
Do not use this voucher for any other type of payment or                                 is adjusted by the Michigan Department of Treasury 
any other tax.                                                                           (Treasury) on January 1 and July 1 of each year to 1 
On the voucher below, enter the Payment Due Amount from                                  percent above the adjusted prime rate.

either:                                                                                  A complete list of interest rates are posted as Revenue 
• Corporate Income Tax Annual Return (Form 4891),                                        Administrative Bulletins on the Treasury Web site at 
  line 52,                                                                               www.michigan.gov/treasury.
• Insurance Company Annual Return for Corporate Income 
                                                                                         To ensure that payments are correctly applied to the 
  and Retaliatory Taxes (Form 4905), line 51, or 
                                                                                         account:
• Annual Return for Financial Institutions (Form 4908), 
  line 31                                                                                •  Do not attach copies of your return to Form CIT-V.  
                                                                                           Attaching a copy of your return will delay the 
or, if amending:                                                                           application of payment to your account.  
• CIT Amended Return (Form 4892), line 55,                                               •  Verify that the nine-digit Federal Employer 
• Insurance Company Amended Return for Corporate                                           Identification Number (FEIN) appears correctly on 
  Income and Retaliatory Taxes (Form 4906), line 54,                                       the voucher. If filing as a Unitary Business Group, 
• Amended Return for Financial Institutions (Form 4909),                                   enter the Designated Member’s FEIN.   
  line  34                                                                               •  Make check payable to the “State of Michigan.”  
                                                                                           Print the FEIN, the tax year, and “CIT-V” on the front 
Enter the amount paid in the box marked “WRITE                                             of the check.
PAYMENT AMOUNT HERE.”                                                                    • Detach the CIT Payment Voucher from these 
                                                                                           instructions.
The CIT payment for non-insurance returns is due on or 
before the last day of the fourth month after the end of the                             •  Mail the voucher and the check (do not staple the 
tax year. An insurance company must pay the tax required                                   check to the voucher) to the address on the voucher.
by March 1 after the end of the tax year. Penalty is 5 percent                           For assistance, call 517-636-6925. Assistance is 
of tax due, for the first two months. Penalty increases by                               available using TTY through the Michigan Relay Center 
an additional 5 percent per month, or fraction thereof, after                            by calling 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 4901 (Rev. 03-19)

MICHIGAN Corporate Income Tax e-file Annual Return Payment Voucher                                                                  CIT-V
Issued under authority of Public Act 38 of 2011.  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 FEIN, the tax year and “CIT-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