Michigan Department of Treasury 
4905 (Rev. 10-22), Page 1 of 2                                                                                                                                This form cannot be used as 
                                                                                                                                                              an amended return; use the 
                                                                                                                                                              Insurance Company Amended 
2022 Insurance Company Annual Return for                                                                                                                      Return for Corporate Income and 
                                                                                                                                                              Retaliatory Taxes (Form 4906).
Corporate Income and Retaliatory Taxes 
Issued under authority of Public Act 38 of 2011. 
1.  Taxpayer Name                                                                                                      2. Federal Employer Identification Number (FEIN) 

Address (Number, Street) 
                                                                                                                       3.        Check if Foreign Insurer 
City                                             State ZIP/Postal Code    Country Code  4. State of Incorporation (use 2 letter abbreviation) 

DIRECT PREMIUMS WRITTEN IN MICHIGAN                                                                                              A                                        B 
See instructions before completing lines 5 through 23.                                                                           Qualified Health Ins. Policies           All Other Policies 
5.  Gross direct premiums written in Michigan................................................................          5.                                     00                             00 
6.  Premiums on policies not taken.................................................................................    6.                                     00                             00 
7.  Returned premiums on canceled policies..................................................................           7.                                     00                             00 
8.  Receipts on sales of annuities ................................................................................... 8.                                     00                             00 
9.  Receipts on reinsurance assumed (see instructions) ................................................                9.                                     00                             00 
10.  Add lines 6 through 9.................................................................................................  10.                              00                             00 
11.  Direct Premiums Written in Michigan.  Subtract line 10 from line 5.  
     If less than zero, enter zero .......................................................................................  11.                               00                             00 
DISABILITY INSURANCE EXEMPTION 
12.  Disability insurance premiums written in Michigan, not including credit or disability  
     income insurance premiums (see instructions) ...........................................................  12.                                            00                             00 
13.  Proportional share of limit and phase-out. 
     Column A: Divide line 12, column A, by the sum of line 12, columns A and B. 
     Column B: Divide line 12, column B, by the sum of line 12, columns A and B.........                               13.                                    %                              % 
14.  Enter the sum of all disability insurance premiums from both columns of line 12  
     OR $190,000,000, whichever is less ...............................................................................................  14.                              00 
15.  Gross direct premiums from insurance carrier services everywhere...............................................  15.                                                 00 
16.  Phase out  ........................................................................................................................................  16. 280,000,000 00 
17.  Subtract line 16 from line 15. If less than zero, enter zero  ..............................................................  17.                                    00 
18.  Exemption reduction. Multiply line 17 by 2  ......................................................................................  18.                              00 
19.  Subtract line 18 from line 14. If less than zero, enter zero  ..............................................................  19.                                    00 
20.  Allocated reduced exemption. 
     Column A: Multiply line 19 by the percentage on line 13, column A. 
     Column B:Multiply line 19 by the percentage on line 13, column B .......................  20.                                                            00                             00 
21.  Adjusted tax base. 
     Column A: Subtract line 20, column A, from line 11, column A. 
     Column B: Subtract line 20, column B, from line 11, column B...............................        21.                                                   00                             00 
22.  Multiply line 21, column A, by 0.9391% and column B by 1.25% (0.0125)................  22.                                                               00                             00 
23.  Tax before credits. Add line 22, columns A and B............................................................................  23.                                    00 
CREDITS 
24.  Enter amounts paid from 1/1/2021 to 12/31/2021 to each of the following: 
     a.  Michigan Workers’ Compensation Placement Facility .....................................................................................  24a.                                       00 
     b.  Michigan Basic Property Insurance Association ..............................................................................................  24b.                                  00 
     c.  Michigan Automobile Insurance Placement Facility  ........................................................................................  24c.                                    00 
     d.  Property and Casualty Guaranty Association ..................................................................................................  24d.                                 00 
     e.  Michigan Life and Health Insurance Guaranty Association  .............................................................................  24e.                                        00 
25.  Add lines 24a through 24e......................................................................................................................................  25.                    00 
26.  Michigan Examination Fees or Regulatory Fee......................................................................................................  26.                                  00 
27.  Credit. Multiply line 26 by 50% (0.50) .....................................................................................................................  27.                       00 
28.  Subtract line 25 and line 27 from line 23  ................................................................................................................  28.                        00 
29.  Tax Liability after Historic Preservation Credit from Form 5793, line 11. If less than or equal to $100, enter zero  29.                                                                00 
30.  Total Recapture of Certain Business Tax Credits from Form 4902 .........................................................................  30.                                           00 
31.  Total Michigan Tax. Add line 29 and line 30 .........................................................................................................  31.                              00 

+  0000 2022 38 01 27 5                                                                                                                                         Continue and sign on Page 2 

2022 Form 4905, Page 2 of 2                                                                                      Taxpayer FEIN 
Foreign and alien insurers complete lines 32 through 46. Use column A to report burdens that would be imposed by the taxpayer’s state of 
incorporation on a hypothetical Michigan company doing the same business in that state. Use column B to report actual burdens imposed by 
Michigan on the taxpayer. 
                                                                                                                 A                                                             B 
TAXES                                                                                                            State of Incorporation                                        Michigan 
32.  State of incorporation tax.......................................................................  32.                             X  X  X  X  X  X  X  X 
33.  Michigan Tax from line 31 ......................................................................  33.       X  X  X  X  X  X  X  X 
FEES AND ASSESSMENTS 
34.   Annual statement filing fee  ....................................................................  34.                            X  X  X  X  X  X  X  X
35.   Certificate of Authority renewal fee ........................................................  35.                                X  X  X  X  X  X  X  X 
36.   Certificate of Compliance  ......................................................................  36.                            X  X  X  X  X  X  X  X 
37.   Certificate of Deposit  .............................................................................  37.                        X  X  X  X  X  X  X  X 
38.   Certificate of Valuation ...........................................................................  38.                         X  X  X  X  X  X  X  X 

39.  Other fees. Include a detailed schedule of fees  ....................................  39. 
40.  Fire Marshall Tax  ...................................................................................  40.                        X  X  X  X  X  X  X  X 
41.  Second Injury Fund  ...............................................................................  41. 
42.  Silicosis and Dust Disease Fund ...........................................................  42. 
43.  Safety Education and Training Fund  .....................................................  43. 

44.  Other assessments. Include a detailed schedule of assessments ........  44. 
TOTAL 
45.  Total Taxes, Fees and Assessments.  Add lines 32 through 44 .............  45. 
46.  Retaliatory Amount. Subtract line 45, column B, from column A.  If less than zero, enter zero..............................  46.                                                   00 
47.   Total Tax Liability.  Add lines 31 and 46. Domestic insurers, enter amount from line 31.......................................  47.                                               00 

PAYMENTS AND TAX DUE 
48.  Overpayment credited from prior period return  ......................................................................................................  48.                         00 
49.  Estimated tax payments  .........................................................................................................................................  49.             00 
50.  Tax paid with request for extension  ........................................................................................................................  50.                 00 
51.  Michigan tax withheld  .............................................................................................................................................  51.          00 
52.   Workers’ Disability Supplemental Benefit (WDSB) Credit (attach document)  ........................................................  52.                                           00 
53.  Total Payments. Add lines 48 through 52  ...............................................................................................................  53.                      00 
54.   TAX DUE. Subtract line 53 from line 47. If less than zero, leave blank ..................................................................  54.                                    00 
55.  Underpaid estimate penalty and interest from Form 4899, line 38. ........................................................................  55.                                     00 
56.  Annual Return Penalty (see instructions)  ...............................................................................................................  56.                     00 
57.  Annual Return Interest (see instructions)  ...............................................................................................................  57.                    00 
58.   PAYMENT DUE. If line 54 is blank, go to line 59. Otherwise add lines 54 through 57 ...........................................  58.                                               00 

OVERPAYMENT, REFUND OR CREDIT FORWARD 
59.   Overpayment. Subtract line 47, 55, 56 and 57 from line 53. If less than zero, leave blank (see instructions) ...........  59.                                                     00 
60.   CREDIT FORWARD. Amount on line 59 to be credited forward and used as an estimate for next tax year.............                   60.                                             00 
61.   REFUND. Subtract line 60 from line 59 ..................................................................................................................  61.                     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 

+  0000 2022 38 02 27 3 

                                                                          Instructions for Form 4905 
Insurance Company Annual Return for Corporate Income and Retaliatory Taxes 
Purpose                                                                                                        Line 2:  Enter  the  taxpayer’s Federal              Employer           Identification          
                                                                                                               Number  (FEIN).  Be sure               to use   the  same  account  number on                   
To   calculate  premiums tax                   levied  on  insurance           companies                       all forms.     The    taxpayer    FEIN      from      line       2 must be   repeated         in   
under  the  Corporate Income                     Tax  and           to claim      credits  against             the proper     location    on   page  2.   
that tax.    Foreign          insurers        must  also compare                burdens      in order  
to determine              if retaliatory tax           is due, and     calculate   that        tax,       if   NOTE:  Unless  already registered,               taxpayers         must   register                
due.                                                                                                           with   the  Michigan Department              of  Treasury        before   filing                 a   
                                                                                                               tax   return.  Taxpayers are     encouraged          to  register       online   at             
Effects of Public Act 222 of 2018                                                                              www.michigan.gov/businesstaxes                       . Taxpayers          that register           
PA 222           of 2018 amended         MCL       206.635,          which      levies           a tax on      with   Treasury  online receive           their  registration      confirmation                   
insurance  companies  equal      to 1.25%      of gross  direct  premiums                                      within seven    days.      
written  on  risk located                  or residing      in Michigan.          For      the  2022              If the  taxpayer    does     not  have  an FEIN,        the     taxpayer      must             
tax  year,  gross  direct  premiums  attributable      to qualified  health                                              an FEIN     before     filing   the CIT.     The    Web       site                      
                                                                                                               obtain
insurance   premiums  are taxed                  at  0.9391         percent.      (See     the                                                                      provides      information on                 
                                                                                                               www.michigan.gov/businesstaxes
instructions        under  “Direct Premiums                   Written         in  Michigan”                                      an FEIN. 
                                                                                                               obtaining
for      a definition  of qualified              health    insurance        policies.)     The              
remaining  portion      of the  tax  base      is still  taxed      at 1.25%.                                  Returns received without a registered account number will 
                                                                                                               not be processed until such time as a number is provided. 
Line-by-Line Instructions 
                                                                                                               Line   3:   Check    this  box         if the  company               is a foreign    insurer.  
Lines  not  listed  are  explained  on  the  form. 
                                                                                                               Alien  insurers  are  considered  foreign  insurers,  unless  their  port  
Do  not  enter  data in      boxes  filled  with  Xs.                                                          of  entry      is Michigan,      in which  case  the  company      is considered  
                                                                                                               domestic  for  the  filing      of this  return. 
Amended Returns:  To                    amend      a current          or  prior year       annual         
return,   complete           the Insurance Company Amended Return for                                          Line    4: Alien  insurers,  enter  the  two-letter  postal  code  for  the  
Corporate Income and Retaliatory Taxes                                 (Form  4906) that                  is   U.S.  state  that      is your  port      of entry. 
applicable for       that     year,  and         attach   a   separate    sheet    explaining         the   
reason for     the   changes.     Complete           and       file  all  schedules,        all   forms        Direct Premiums Written in Michigan 
and   all  attachments  filed  with the                original       return,     even              if not     NOTE:  For  line  5  through  line  13  and  line  20  through 
amending  information  on                     a particular  form      or schedule.  Include                    line  22,  complete  Column  A  to  report  Qualified  Health 
   a copy     of    an  amended  federal  return or                         a signed  and  dated               Insurance  Policies  and  Column  B  to  report  all  other 
Internal   Revenue            Service  (IRS)  audit document,                           if applicable.         policies. 
Do not include a copy of the original return with the amended                                                  “Qualified   health  insurance policies”             means         policies   written           
return. Find  detailed  instructions      on Form  4906.                                                       on   risk  located or     residing   in   this  state  that   are one     of   the              
Line 1:  Enter  the  complete name                     and    address         including       the              following  types      of policies:  
two-digit   abbreviation  for the                country      code.       See   the  list of                          (a)  Comprehensive  major  medical, regardless                             of whether  
country  codes      in the       Corporate Income Tax (CIT) Forms and                                                 the   policy      is eligible  for          a health  savings account           or         
Instructions for Insurance Companies  (Form  4904).                                                                   purchased  on  the  health  insurance  marketplace.  
NOTE:      Any      correspondence  regarding the                        return   filed    and/                       (b)  Student.  
or   refund  will  be sent                to the  address  provided on            this     form.                      (c)  Children’s  health  insurance  program.  
The taxpayer’s          primary       address            in Treasury files,        identified            as           (d)  Medicaid.  
the  legal  address and          used       for  all  purposes        other    than     refund                               Employer comprehensive,                regardless    of whether                     
                                                                                                                      (e)
and  correspondence  on                    a specific      CIT  return,  will not          change                           policy         is eligible  for       a health  savings account           or         
                                                                                                                      the
unless the     taxpayer           files    a   Notice of Change or Discontinuance                                     purchased on         the  health    insurance    marketplace.            
(Form 163)        with     Treasury     . 
                                                                                                                      (f) Multiple     employer        associations         or trusts and      any   other     
FOREIGN FILERS:                      Complete the              address      fields   follows:   as                    employer  associations  and  trusts. 
         Address: Enter the              postal    address       for    this    taxpayer.                      Qualified  Health  Insurance  Policies  are  taxed          at a special  rate,  
         City:   Enter  the  city name              for       this  taxpayer.     DO       NOT                 determined  annually  using      astatutory            formula. 
         include the       country        name   this   in     field.                                          Line 5: Enter  all  gross  direct  premiums  written  on  property      or
         State: Enter the         two-letter          state   province   or        abbreviation.               risk  located      or residing      in Michigan. 
              If there   no   is applicable       two-letter     abbreviation,              leave   this       Line 6:  Enter  premiums on            policies      not   taken   to  the  extent              
         field blank.                                                                                          these  premiums  were  included      in line    5.
         ZIP/Postal Code: Enter                   the   ZIP     Code   Postal   or          Code.              Line 7:  Enter  returned  premiums on                canceled      policies                to the  
         Country   Code:   Enter the                   two-letter         country   code                       extent  these  premiums  were  included      in line    5.
         provided in      this  tax  booklet. 
                                                                                                                                                                                                             8 

Line 8: Enter receipts           on      sales      ofannuities to   the       extent    these          •   Michigan Basic            Property      Insurance       Association         
receipts were      included   line   in     5.                                                          •   Michigan Automobile               Insurance       Placement        Facility     
Line   9:   Enter  receipts  on reinsurance              premiums             assumed    to             •   Property and        Casualty      Guaranty        Association        
the extent    these    receipts   were         included      inline 5,   and         only   tax   if    •   Michigan Life          and    Health    Insurance         Guaranty     Association           
was paid    on    the  original   premiums.            
                                                                                                        •   Catastrophic  Claims  Association 
DISABILITY INSURANCE EXEMPTION                                                                          •   Assessment under           Health       Insurance         Claims    Assessment           Act   
Line 12: “Disability insurance”                   includes      any      policy   contract   or             (HICAA). 
of insurance      against       loss  resulting     from   sickness   from   or         bodily      
            death    by       accident,   both,   or    including         also  the   granting        Line   32:   Enter  the tax                   a Michigan company             would        pay        
injury or
of   specific  hospital benefits         and       medical,      surgical     and    sick-            to                                                                                                  
                                                                                                            the taxpayer’s state          of incorporation                   if it conducted         the  
care  benefits   any   to       person,    family   group,   or          subject   certain   to       same                                                                                                
                                                                                                              amounts and types              of    business     there     as the  taxpayer                
                                                                                                                                                                                                          
                                                                                                            is conducting       in   Michigan. Attach                a copy of the        state   of      
exclusions.
                                                                                                      incorporation’s           tax  form  on which          this    pro  forma    tax    on  the          
The      exclusion  for disability       insurance       premiums             does   not              hypothetical Michigan                company      was      calculated.      
include    credit insurance          or  disability      income        insurance                    
                                                                                                      Lines 34 through 44:                      In column    A,   “State      of Incorporation,”  
premiums.
                                                                                                      enter    the  amounts that          would       be paid     by                 a hypothetical        
Line 22, Column A: Multiply                      line     0.9391     21 by    percent.                Michigan          insurance company              doing    the   same   types       and                  
Line 22, Column B:              Multiply       line     1.25     21 by  percent       (0.0125).       amounts                                                                                             
                                                                                                                     of business in       the      taxpayer’s      home     state  that the               
                                                                                                      taxpayer      is doing      in Michigan. 
CREDITS                                                                                               Lines 39 and 41-44: In column                          B, “Michigan,” enter          the   actual       
Line   24:   Enter  the amounts              paid  to the  listed          facilities                 amounts paid                by the taxpayer        to Michigan. 
or   associations from         January       1, 2021,    to December           31,                  
2021,      including  special assessments.               Net   the    amounts        paid             Line 44:      Attach      a detailed schedule                of assessments. 
and      refunds  received during          2021    for   the     same      facility  or               Line 46:      Subtract       line   45,  column             B, from line  45,   column          A. If
association.       If refunds received            exceed  the     amount          paid   the   in     less than     zero,     enter   zero.   
year for    the   same      facility   association,   or  enter         zero.   
                                                                                                      PAYMENTS, REFUNDABLE CREDITS, AND TAX DUE 
Line 24c:     For   tax    years  beginning         on    and     after      January   2021,   1,     Line  49:  Enter  the total          tax     paid  with     the  quarterly       estimated           
amounts  paid   the   to       Michigan       Automobile          Insurance         Placement         tax returns.        
Facility   (MAIPF)  that  are attributable               to      the assigned        claims         
plan shall     not      beincluded in   the        calculation   this   of     credit.                Line 51:                                                                                            
                                                                                                                       Report here Michigan              Tax      withheld     for deferred               
                                                                                                      compensation           plans,  life insurance          and/or     lottery   annuities                
Line 26: Enter  the amount               of      Michigan Examination                Fees  or         issued          to a business       account      number        through    MCL       206.703(1).  
Regulatory Fees          paid   2022   in       (under    Michigan            Compiled      Law       Taxpayers  can  enter  the  Michigan  Tax  withheld  reported  on  the  
500.224).                                                                                             W-2G  and/or  1099R. 
Line  29:       If not    claiming       the   CIT  Historical Preservation              Tax          Also   report  any credit           for  the    taxpayer’s      allocated      share      of         
Credit, carry     the   amount        from     line     line     28 to 29.                            Michigan  flow-through  entity  (FTE)  tax  levied  on  and  paid  by  
Line  30:      Enter  the  Total Recapture             of      Certain Business        Tax            an                                                                                                  
                                                                                                            electing flow-through entity. Such an electing flow-through 
Credits from      Form         4902.   Include      acopy   Form   of         4902.                   entity                                                                                               
                                                                                                                should be indirectly            owned       by  this   taxpayer.       Include             a
                                                                                                      copy      of the  Schedule  K-1  with  the  Schedule  K-1  notes,      or other  
Retaliatory Instructions                                                                              supporting   documentation  received from                         the  electing      flow-  
For foreign and alien insurers only; domestic insurers skip                                           through  entity,      to support  the  credit  claimed  on  this  line. 
lines 32 through 46.                                                                                                   The Worker’s           Disability       Supplemental         Benefit                
                                                                                                      Line 52: 
Do   not   mail  this return     with      the   Michigan        Annual       Financial               (WDSB)   Credit      is available      to an             insurance  company subject                  
Statement.                                                                                            to   the  Worker’s  Disability Compensation                       Act  of  1969.      The            
                                                                                                      credit      is equal      to the    amount       paid  during  that tax          year   by  the      
Foreign    insurers  must pay            to  Michigan    the  same            type of                                   company  pursuant to           Section        352   of the       act, as           
                                                                                                      insurance
obligation       a similar     Michigan          insurer      is required      to pay      in the                    by  the  director      of the  Worker’s  Compensation  Agency,  
                                                                                                      certified
company’s        state      of domicile.  Enter all      items   that         are  required                                 of  Licensing and         Regulatory        Affairs    (LARA),                    
                                                                                                      Department
of       a Michigan    insurance       company.        Some      taxes       and   obligations                     the  tax  year. The       amount               of the  credit       is provided      to
                                                                                                      during
imposed   other   in    states   may      have      no  corresponding           requirement                             by  LARA.  For more            information          on  WDSB        credit         
                                                                                                      taxpayers
in  Michigan;  however,  this  does not                relieve   the       foreign   insurer                           contact  LARA,  Workers’  Compensation  Agency,  by  
                                                                                                      eligibility,
from the     obligation   computing   of            and   paying  the         correct   amount                       at 1-888-396-5041,            by  email      at wcinfo@michigan.gov  , 
                                                                                                      phone
of the    tax.                                                                                              visit  the  LARA  Web  site      atwww.michigan.gov/wca. 
                                                                                                      or
Do   not   include   the   following   Michigan   assessments,                                        Line 55:         If  penalty and       interest    are    owed      for not  filing                     
or   comparable assessments              in  the company’s             state of                       estimated  returns      or for  underestimating  tax,  complete  the                           CIT 
incorporation, in      the  retaliatory  calculation:                                                 Penalty and Interest Computation for Underpaid Estimated 
  • Michigan Worker’s            Compensation             Placement           Facility                Tax   (Form   4899),  to  compute penalty                      and  interest     due.                 If a

9 

taxpayer chooses          not          to file  Form 4899,        Treasury will          compute           Other Supporting Forms and Schedules 
penalty     and  interest and            bill    for  payment.     (Form      4899  is                 
                                                                                                           The  following  forms  and  their  requested  attachments  should be      
available on      the  Web          at   www.michigan.gov/treasuryforms.) 
                                                                                                           included as      part of      this  return, as      applicable: 
Line 56: Refer      to the “Computing                   Penalty      and  Interest”        section     
                                                                                                             • Proof   of  payment  for any      items      listed  in  the  “Michigan”          
in Form      4904          to determine the        annual        return   penalty       rate     and   
                                                                                                               column  for  lines  40  through  43. 
use the    following      Overdue          Tax    Penalty     worksheets.         
                                                                                                             • Worker’s   Disability   Supplemental   Benefit   (WDSB)  
                                                                                                               Certificate. 
            WORKSHEET – OVERDUE TAX PENALTY 
A.   Tax due      from      Form       4905,      line       54 ........                          00         • California  insurers              must  include Bureau      of  Fraudulent          
B.   Late      or insufficient                                                                                 Claims  assessments. 
     payment penalty              percentage       ................                               %          • New York domiciled                  companies  must  file and       pay  a            
C.   Multiply  line          A by line    B.....................                                  00           tentative retaliatory    tax   Michigan   to     by   the    Michigan     annual    
Carry  amount  from  line          C to Form  4905,  line  56.                                                 return   due  date  (March 1).    Form       4905    must     be  filed  after    
                                                                                                               the  actual  CT33 is      filed  with  New  York.  Transfer  the  CT33  
                                                                                                               numbers  onto  the  Form  4905  and  attach a      copy of      the  CT33  
Line 57: Use the          following        worksheet               to calculate Overdue          Tax               substantiate  the  taxpayer’s  claim. 
                                                                                                               to
Interest. 

          WORKSHEET – OVERDUE TAX INTEREST 
A.   Tax  due  from  Form  4905,  line      54 ........                                           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  4905,  line  57. 

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       under      the  “Computing                 
Penalty   and  Interest” section                 in  Form    4904     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  4905,  line  57. 
Line  59:            If the    amount      of    the  tax overpayment,              less  any          
penalty   and  interest  due on            lines      55,  56   and      57,           is less  than   
zero,  enter  the  difference  (as      apositive              number)  on  line  59. 
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  60  and          61 as applicable. 
Line 60:   If     the    taxpayer         anticipates           a CIT      or Retaliatory         Tax  
liability      in the  filing  period  subsequent      to this  return,  some      or
all      of any  overpayment             from  line  59  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. 
Reminder:  Taxpayers must                        sign  and   date  returns.      Tax                   
preparers   must  provide                      a Preparer Taxpayer            Identification           
Number   (PTIN),  FEIN or                 Social      Security     number       (SSN),                    a
business  name,  and      abusiness                address  and  phone  number. 

                                                                                                                                                                                               10