How to Fill Out and Submit Michigan Form 5092: Sales, Use, and Withholding Amendment

Michigan Form 5092 is the amended return you file when you need to fix a Sales, Use and Withholding Taxes Monthly/Quarterly Return (Form 5080) that you already submitted.¹ If the original return contained wrong figures, missing information, or a miscalculation of your sales, use, or withholding liability for a month or quarter, Form 5092 is the correction tool. You can file it electronically through Michigan Treasury Online or send a paper copy to the Department of Treasury.²

When Form 5092 Is the Right Form

Form 5092 corrects a single monthly or quarterly period reported on Form 5080. If the return you need to fix is the annual reconciliation (Form 5081) rather than a periodic return, you need Form 5082 instead, not Form 5092.³

Common reasons to file Form 5092 include discovering unreported taxable sales, correcting a transaction that was taxed when it should have been exempt, adjusting withholding after a payroll error, claiming prepaid sales tax you forgot to take, or responding to a Treasury notice. The form uses a two-digit reason code to identify why you are amending:⁴

01 – Increasing tax liability
02 – Decreasing tax liability
03 – Incorrect information or figures on the original return
04 – Original return was missing information or incomplete
05 – Claiming previously unclaimed prepaid sales tax
06 – Disputing an adjustment
07 – Tax exempt
08 – Other (requires a written explanation)

If you choose code 08, write a clear explanation on the form describing what was wrong with the original return.

What to Gather First

Before you touch Form 5092, complete the Sales, Use and Withholding Taxes Monthly/Quarterly and Amended Monthly/Quarterly Worksheet (Form 5095). The instructions require this worksheet because most entries on Form 5092 pull straight from calculations you work out there.¹

You also need your Business Account Number (FEIN or TR Number), a copy of the original Form 5080 for the period you are correcting, and the supporting records that justify the corrected figures: sales receipts, invoices, purchase records, and payroll documents. Confirm the specific tax period and the tax type (sales, use, withholding, or a combination) you are amending so you fill out only the sections that apply.

Filling Out the Form

Form 5092 has a header section and four parts. Check the box at the top of page one for each tax type you are amending and leave the parts that don’t apply blank.⁴

Header: Taxpayer Information

Enter your business name, Business Account Number, the tax period being amended, and the two-digit reason code. This tells the Department of Treasury which original return the amendment ties to and why you are changing it.

Part 1: Sales and Use Tax

Lines 1a and 1b report your corrected gross sales and use tax bases, carried from Worksheet 5095 (lines 4A and 4B). Line 2a is total sales tax: gross sales minus allowable deductions, multiplied by 6%. Line 2b does the same for use tax on receipts from sales, rentals, and services. Negative figures are not permitted on these lines. Michigan’s general sales and use tax rate is 6%.⁵

Line 5 handles the timely filing discount. If the original return claimed a discount, your corrected figures may change it, and the recalculated amount goes here. The discount applies only to two-thirds of the sales or use tax collected at the 6% rate, and the exact figure depends on whether you file monthly, quarterly, or on an accelerated schedule and whether payment was made by the 12th or the 20th of the month.¹ Work the calculation on Worksheet 5095 and bring the result over.

Part 2: Use Tax on Purchases

Line 7 covers use tax on items you bought or withdrew from inventory for business or personal use without paying sales tax at purchase. Pull the amount from Worksheet 5095, line 9. The tax is the applicable base multiplied by 6%.

Part 3: Withholding Tax

Line 8 is a single entry: the corrected total Michigan income tax withheld for the tax period. If the amendment is only to fix a withholding figure, this is often the only tax-calculation line you will touch.

Part 4: Total Tax and Payment Due

Line 9 adds your corrected tax from Parts 1 through 3. If the sum is negative, meaning the amendment drops your liability below what you already paid, the form treats that amount as a credit available for future tax periods, and you skip the remaining lines.¹ Line 10 captures payments already submitted for the period plus any overpayment credits carried from prior periods. Line 14 is the final payment due, the sum of lines 11, 12, and 13. Don’t send a payment if the amount owed is less than $1.

Submitting the Amendment

You can file Form 5092 electronically through Michigan Treasury Online at mto.treasury.michigan.gov or mail a paper copy to the Department of Treasury.² Filing through MTO produces an immediate confirmation that the return was received, which is useful when you are close to a deadline or resolving a Treasury notice. Certified mail provides a comparable record for paper submissions.

When the amendment creates additional tax owed, pay with the submission. MTO handles electronic payments; paper filers should include a check payable to the State of Michigan.

If the Amendment Increases Your Tax

Additional tax that was not paid on time triggers a penalty of 5% of the unpaid amount. The penalty grows by an additional 5% for each month or partial month the tax stays unpaid after the second month, up to a maximum of 25%.¹ Interest accrues daily on the unpaid balance at a rate the state resets periodically. Under the administrative code, the minimum penalty is $10 or 5% of the tax (whichever is greater), and continued non-payment can push the maximum to 50%.⁶

Filing a voluntary amendment before the Treasury contacts you is generally better than waiting for an audit to surface the same error, and proactive correction can support a later request for penalty waiver.

If the Amendment Reduces Your Tax

When your corrected figures show an overpayment, Form 5092 does not offer a choice between refund and credit. The form automatically classifies the negative balance as an amount available for future tax periods, which offsets tax owed in later months or quarters.¹

If you want an actual refund instead of a forward credit, you can petition the Department of Treasury separately under MCL 205.30, which allows taxpayers who paid tax they believe is not due to request a refund within the applicable statute of limitations. The department applies any overpayment to known liabilities first and refunds the remainder.⁷

How Far Back You Can Amend

Michigan law generally gives taxpayers four years from the date the original return was due to file a refund claim for overpaid sales or use tax. That window effectively limits how far back an amendment reducing your liability can reach. The Department of Treasury can also look back four years when assessing unpaid tax from an amendment that increases liability.⁷

Records to Keep

Keep every record supporting both the original Form 5080 and the amended Form 5092 for at least four years after the tax was due. The General Sales Tax Act requires taxpayers to maintain accurate inventory records, purchase records, daily sales records, receipts, invoices, and bills of lading for that period.⁸ The Revenue Act separately requires anyone liable for a tax administered by the department to keep records necessary for proper determination of tax liability.⁹

Hold onto the original return, the amended return, the completed Worksheet 5095, and the supporting invoices or payroll documents together. If the Department of Treasury questions the amendment years later, that paper trail is what resolves it.

1
Michigan Department of Treasury. Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return
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Michigan Department of Treasury. I Need to Amend My Sales, Use and Withholding Tax Return – What Is the Process
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Michigan Department of Treasury. 2025 Sales and Use Tax Forms
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Michigan Department of Treasury. Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return
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Michigan Department of Treasury. Sales and Use Taxes
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Cornell Law Institute. Michigan Administrative Code R 205.1013 – Failure to File or Pay Penalty
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Michigan Legislature. Michigan Compiled Laws 205.30 – Overpayment and Refund
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Michigan Legislature. Michigan Compiled Laws 205.68 – General Sales Tax Act
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Michigan Legislature. Michigan Compiled Laws 205.28 – Records and Returns