Michigan - 2011 tax year refund based on MTC election due April 1

March 2013

Overview

Taxpayers may elect the equally weighted three factor formula under the Multistate Tax Compact (MTC) in lieu of the single sales factor when calculating the Michigan Business Tax for tax year 2011. For companies that extended their December 31, 2011 Michigan return by filing a Michigan extension by April 30, 2012 and which also had a federal extension, the original return was due December 31, 2012, so any refund claim would need to be filed by March 31, 2013 (April 1, 2013 as March 31 falls on a Sunday).

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
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