State of MI Corporate Income Tax (CIT)

My client is a partnership with two owners, a husband & wife.
Management of rental real estate.
Annual Gross receipts are over one million.
Do they need to file the Corporate Income Tax (CIT)?

https://www.michigan.gov/taxes/0,4676,7-238-43519_59553_67244_91103-488297--,00.html

Nope.

This tax is for hard c corps. Michigan individuals pay the tax on pas thru entities thru their individual tax returns.

Thanks.

Will the State of MI refund the money we paid them when we filed the MBT?

https://www.michigan.gov/taxes/0,4676,7-238-43519_46621---,00.html

The mbt was repealed when the CIT was created, but they left it as an optional filing for those who became subject to the CIT. I believe they did this because some hard C corps had mbt attributes they could continue using.

Short story I think you’ll need to amend the mbt and claim, instead, the entity has no filing requirement.

Thanks again.

There is only a check box named "Check if this is an amended return."

do i input all zeros except for here, where i input my payment which was made by error?

PART 4: PAYMENTS, REFUNDABLE CREDITS AND TAX DUE
line #66
AMENDED RETURN ONLY
b. Overpayment from original and/or amended returns .

There is only a check box named "Check if this is an amended return."
do i input all zeros except for here, where i input my payment which was made by error?

Yes. MI stupidly went away from the 3 column format a couple years ago to the idiotic checkbox.

hope my client gets a refund quick. The notice from the State settles the confusion.