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Michigan Department of Treasury Attachment 04
4570 (Rev. 06-21), Page 1 of 4
2021 MICHIGAN Business Tax Credits for Compensation,
Investment, and Research and Development
Issued under authority of Public Act 36 of 2007.
Taxpayer Name )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU )(,1 RU 75 1XPEHU
1. Tax liability before the Compensation and Investment Tax Credits from Form 4568, line 3 ............................. 1. 00
PART 1: COMPENSATION CREDIT. If not claiming this credit, go to Part 2.
2. Michigan Compensation ................................................................................................................................... 2. 00
3. Multiply line 2 by 0.37% (0.0037). .................................................................................................................... 3. 00
PART 2: INVESTMENT TAX CREDIT
Read instructions to ensure eligibility before claiming this credit. If not claiming this credit, carry amount from line 3 to line 21.
Capital Investments
4. Total eligible depreciable tangible assets located in Michigan that were acquired during the tax year
(from line 35). ........................................................................................................................................................ 4. 00
5. Total eligible depreciable tangible assets purchased or acquired for use outside of Michigan in a tax year
beginning after December 31, 2007, that were transferred into Michigan during the tax year (from line 36) .... 5. 00
6. Total eligible depreciable mobile tangible assets that were acquired during the tax year (from line 37) ............ 6. 00
7. Mobile Tangible Assets ,I VXEMHFW WR DSSRUWLRQPHQW PXOWLSO\ OLQH E\ WKH SHUFHQWDJH IURP )RUP
OLQH F ,I QRW VXEMHFW WR DSSRUWLRQPHQW HQWHU DPRXQW IURP OLQH ..................................................................... 7. 00
8. Total Capital Investments. Add lines 4, 5 and 7 ................................................................................................. 8. 00
9. Total cost paid or accrued of all depreciable real and personal property located everywhere that was acquired
during the tax year (authorized under MCL 208.1513(3)) .................................................................................... 9. 00
/,1( ,6 )25 67$7,67,&$/ 385326(6 21/< $1' 6+28/' 127 %( 86(' ,1 $1< &$/&8/$7,21 21 7+,6 )250
Recapture of Capital Investments Acquired or Transferred into Michigan During the Tax Year
10. $GMXVWHG 3URFHHGV IURP UHFDSWXUH RI HOLJLEOH GHSUHFLDEOH WDQJLEOH DVVHWV ORFDWHG LQ 0LFKLJDQ WKDW ZHUH
acquired or transferred into Michigan during the tax year and were also sold or otherwise disposed of during
the tax year (from line 39)...................................................................................................................................... 10. 00
If subject to apportionment, complete lines 11 and 12; otherwise, go to line 13.
11. Apportioned gains/losses. Multiply line 38, column F, by the percentage from Form 4567, line 11c ..................... 11. 00
12. $SSRUWLRQHG $GMXVWHG 3URFHHGV ,I OLQH LV D JDLQ VXEWUDFW LW IURP OLQH FROXPQ ( ,I OLQH LV D ORVV DGG
its positive value to line 38, column E.................................................................................................................... 12. 00
13. $GMXVWHG 3URFHHGV IURP UHFDSWXUH RI HOLJLEOH GHSUHFLDEOH PRELOH WDQJLEOH DVVHWV DFTXLUHG GXULQJ WKH WD[ \HDU
that were sold or otherwise disposed of during the tax year (from line 41) .............................................................. 13. 00
If subject to apportionment, complete line 14; otherwise, go to line 15.
14. $SSRUWLRQHG $GMXVWHG 3URFHHGV 0XOWLSO\ OLQH E\ SHUFHQWDJH IURP )RUP OLQH F ................................. 14. 00
15. $GMXVWHG )HGHUDO %DVLV RI HOLJLEOH GHSUHFLDEOH WDQJLEOH DVVHWV RWKHU WKDQ PRELOH WDQJLEOH DVVHWV DFTXLUHG
during the tax year that are eligible for the Investment Tax Credit and are transferred outside Michigan during
the tax year (from line 42)...................................................................................................................................... 15. 00
16. Recapture of Capital Investments. Add lines 10, 13, and 15. Or, if taxable in another state,
add lines 12, 14, and 15 ........................................................................................................................................ 16. 00
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