Michigan Department of Treasury
5092 (Rev. 04-21), Page 1 of 1
2022 Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return
Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended.
Taxpayer’s Business Name Business Account Number (FEIN or TR Number)
Tax type being amended Return Period (MM-YYYY)
Sales Tax
Use Tax on Sales and
Withholding Tax Use Tax on Purchases
Rentals
Reason Code for Amending Return (See Instr.) If Reason Code is “Other,” provide explanation
CORRECTED CORRECTED
PART 1: SALES AND USE TAX
A. Sales B. Use: Sales and Rentals
1.
Gross sales, rentals, accommodations and telecommunications
services. Carry amount from line 4 on Worksheet 5095 ................ 1a. 1b.
A. Sales Tax B. Use Tax
2.
Total sales and/or use tax. Taxable amount multiplied
by 6% (0.06). Carry amount from line 7 on Worksheet 5095 ........ 2a.
XXXXXXX
2b.
3. Total prepaid tax from Form 5083, 5085 and/or 5086
(e-le only) ..................................................................................... 3a. 3b.
XXXXXXX
4. Remaining amount of sales and/or use tax eligible for discount.
Subtract line 3 from line 2 .............................................................. 4a. 4b.
5. Total discount allowed (see instructions) ....................................... 5a. 5b.
6. Total sales and/or use tax due. Subtract line 5 from line 4 ............ 6a. 6b.
PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE
7.
Use tax on purchases for which no tax was paid or inventory purchased or withdrawn for business or
personal use (see instructions)....................................................................................................................... 7.
PART 3: WITHHOLDING TAX
8. Total amount of Michigan income tax withheld .............................................................................................. 8.
PART 4: TOTAL TAX/PAYMENT DUE
9.
Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7 and 8. If amount is negative, this is the
amount available for future tax periods (skip lines 10-14). ............................................................................ 9.
10.
Total prior payment (including overpayments available from prior return periods or amounts previously
paid for this return period) .............................................................................................................................. 10.
11.
Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount
available for future tax periods (skip lines 12-14) ........................................................................................... 11.
12. Penalty for late ling or late payment (see instructions) ................................................................................. 12.
13. Interest for late payment (see instructions) .................................................................................................... 13.
14. TOTAL PAYMENT DUE. Add lines 11, 12 and 13 ........................................................................................ 14.
TAXPAYER CERTIFICATION: I declare under penalty of perjury that this return is true and complete to the best of my knowledge.
Signature of Taxpayer or Ocial Representative (must be Owner, Ocer, Member, Manager, or Partner) Date
Print Taxpayer or Ocial Representative’s Name Title Phone Number
Make check payable to “State of Michigan.” Write the account number, “SUW Monthly/Quarterly” and return period on the check.
Send the return and payment due to: Michigan Department of Treasury, P.O. Box 30324, Lansing, MI 48909-7824
+ 0000 2022 88 01 27 0
Reset Form
Click Here to Use Michigan Treasury Online to File Electronically
2022 Form 5092, Page 2
Instructions for 2022 Sales, Use and Withholding Taxes
Amended Monthly/Quarterly Return (Form 5092)
Form 5092 is available for submission electronically
Monthly Filer
using Michigan Treasury Online (MTO) at
•
If the tax is less than $9, calculate the discount by
mto.treasury.michigan.gov or by using approved tax
multiplying the tax by 2/3 (.6667).
preparation software.
•
If tax is $9 to $1,200 and paid by the 12th, or $9 to $1,800
NOTE: Form 165 must be used to amend tax years prior to
and paid by the 20th, then enter $6.
2015.
•
If the tax is more than $1,200 and paid by the 12th,
Use this form to correct the 2022 Sales, Use and Withholding
calculate discount using this formula:
Taxes Monthly/Quarterly Return (Form 5080) that was
(Tax x .6667 x .0075). The maximum discount is $20,000
initially filed for the tax period. To complete the form check
for the tax period.
the tax type that is being amended and complete only the
•
If the tax is more than $1,800 and paid by the 20th,
corresponding tax section. If the reason code is “Other,”
calculate discount using this formula:
write an explanation for the amendment.
(Tax x .6667 x .005). The maximum discount is $15,000
IMPORTANT: This is a return for sales tax, use
for the tax period.
tax and/or withholding tax. Only enter figures for
Quarterly Filer
taxes the business is registered and/or liable for. If
•
If the tax is less than $27, calculate the discount by
it is determined that tax is owed the taxpayer will be
multiplying the tax by 2/3 (.6667).
liable for the deficiency as well as penalty and interest.
Complete the
Sales, Use and Withholding Taxes
•
If tax is $27 to $3,600 and paid by the 12th, or $27 to
Monthly/Quarterly and Amended Monthly/Quarterly
$5,400 and paid by the 20th, then enter $18.
Worksheet (Form 5095, hereafter referred to as
•
If the tax is more than $3,600 and paid by the 12th,
Worksheet 5095) prior to completing this form.
calculate discount using this formula:
Reason code for amending return: Using the table below,
(Tax x .6667 x .0075). The maximum discount is $20,000
select the two-digit code that best represents the reason for
for the tax period.
amending the return. Enter the code in the appropriate field
•
If the tax is more than $5,400 and paid by the 20th,
in the taxpayer information at the top of page 1.
calculate discount using this formula:
(Tax x .6667 x .005). The maximum discount is $15,000
01
Increasing tax liability
for the tax period.
02
Decreasing tax liability
Accelerated Filer
•
If the tax is paid by the 20th, calculate discount using this
03
Incorrect information/gures reported on original return
formula: (Tax x .6667 x .005). No maximum discount
04
Original return was missing information/incomplete
applies.
05
Claiming previously unclaimed prepaid sales tax
Credit Schedules
•
E-file only credit schedules (Form 5083, 5085 and/or
06
Dispute an adjustment
5086) include specific discount calculations. See
07
Tax Exempt
respective schedule form instructions for more
information. If filing a credit schedule with a monthly/
08
Other
quarterly return, calculate the allowable discount on sales
tax separate from the sales tax discount calculated on the
credit schedule. Sum both sales tax discount amounts and
PART 1: SALES AND USE TAX
enter on line 5 of this form.
Line 1a: Enter the amount from Worksheet 5095, line 4A.
PART 2: USE TAX ON ITEMS PURCHASED FOR
Line 1b: Enter the amount from Worksheet 5095, line 4B.
BUSINESS OR PERSONAL USE
Line 2a: Total Sales Tax. Negative figures are not allowed.
Line 7: Carry amount from line 9 of Worksheet 5095. To
Enter gross sales minus allowable deductions, times 6%,
determine use tax due from purchases and withdrawals,
which is the amount from line 7A on Worksheet 5095.
multiply the applicable tax base by 6%.
Line 2b: Total Use Tax. Negative figures not allowed. This
PART 3: WITHHOLDING TAX
is your gross sales minus your allowable deductions times
Line 8: Enter the total Michigan income tax withheld for the
6%, which is the amount from line 7B on Worksheet 5095.
tax period.
Line 5: Total Discount Allowed for Timely Filing and
PART 4: TOTAL TAX/PAYMENT DUE
Payment. Discounts apply only to 2/3 (0.6667) of the sales
and/or use tax collected at the 6 percent tax rate. See below
Line 9: If amount is negative, this is the amount available for
to calculate the discount:
future tax periods (skip lines 10-14).
2022 Form 5092, Page 3
Line 10: Enter any payments submitted for this period prior
How to Compute Penalty and Interest
to filing the return or any overpayment from prior periods.
If the return is filed late with tax due, include penalty and
Liability minus prior/over payments for this period must
interest with the payment. Penalty is 5% of the tax due and
be greater than or equal to zero. When claiming a prior/
increases by an additional 5% per month or fraction thereof,
over payment, enter only the amount needed to pay the total
after the second month, to a maximum of 25%. Interest is
liability for this return. In the event an overpayment still
charged daily using the average prime rate, plus 1 percent.
exists, declare it on the next return reporting a tax liability.
Refer to www.michigan.gov/taxes for current interest rate
Line 14:
Total Payment Due. Add lines 11, 12 and 13. Make
information or help in calculating late payment fees.
check payable to the “State of Michigan.” Write the account
number, “SUW Monthly/Quarterly”
and return period on
Tax Assistance
the check. Do not pay if the amount due is less than $1.
For assistance, call 517-636-6925. Assistance is available
using TTY through the Michigan Relay Center by calling
711.
