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Michigan Department of Treasury Attachment 21
4587 (Rev. 04-21)
2021 MICHIGAN Business Tax Schedule of Recapture
of Certain Business Tax Credits and Deductions
Issued under authority of Public Act 36 of 2007.
Taxpayer Name )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU )(,1 RU 75 1XPEHU
Complete this schedule for any recapture in this tax year of previous tax credits and deductions listed on this schedule.
1. This recapture has expired. Leave this line blank and skip to line 2a .................................................................. 1. X X X X X X X X 00
2. a. Recapture of Michigan Business Tax MEGA Employment Tax Credit ............................................................. 2a. 00
b. This recapture has expired. Leave this line blank and skip to line 4 ............................................................... 2b. X X X X X X X X 00
c. This recapture has expired. Leave this line blank and skip to line 4 ............................................................... 2c. X X X X X X X X 00
3. This recapture has expired. Leave this line blank and skip to line 4 .................................................................... 3. X X X X X X X X 00
4. Recapture of MEGA Federal Contract Credit ........................................................................................................ 4. 00
5. Recapture of MEGA Photovoltaic Technology Credit ............................................................................................ 5. 00
6. This recpature has expired. Leave this line blank and skip to line 7 ..................................................................... 6. X X X X X X X X 00
7. 5HFDSWXUH RI 0%7 %URZQ¿HOG 5HGHYHORSPHQW &UHGLW (QWHU WKH DPRXQW IURP )RUP OLQH ...................... 7. 00
8. Recapture of Film Infrastructure Credit
a. Enter all eligible depreciable tangible assets located in Michigan that were acquired in a tax year beginning after
December 31, 2007, and were sold or otherwise disposed of during the tax year. (Date format: MM-DD-YYYY)
A B C D E F
Description City Date Acquired Date Sold Gross Sales Price Gain/Loss
b. Total columns E and F. A loss in column F will increase recapture............................ 8b.
c. $GMXVWHG 3URFHHGV ,I OLQH E FROXPQ ) LV D JDLQ VXEWUDFW OLQH E FROXPQ ) IURP OLQH E FROXPQ (
If line 8b, column F, is a loss, add line 8b, column E and F .............................................................................. 8c. 00
If taxable in another state, complete lines 8d and 8e; otherwise, skip to line 8f.
d. Apportioned gains (losses). Multiply line 8b, column F, by the percentage from Form 4567, line 11c ............. 8d. 00
e. $SSRUWLRQHG $GMXVWHG 3URFHHGV ,I OLQH G LV D JDLQ VXEWUDFW OLQH G IURP OLQH E FROXPQ (
If line 8d is a loss, add line 8d and line 8b, column E ....................................................................................... 8e. 00
f. Recapture of Film Infrastructure Credit. Multiply line 8c or line 8e by 25% (0.25)...........................................8f. 00
9. Recapture of Anchor Company Payroll Credit ....................................................................................................... 9. 00
10. Recapture of Anchor Company Taxable Value Credit ........................................................................................... 10. 00
11. 5HFDSWXUH RI 4XDOL¿HG $ႇRUGDEOH +RXVLQJ GHGXFWLRQV ......................................................................................... 11. 00
12. Recapture of Miscellaneous MEGA Battery Credits (for the recapture of the MEGA Battery Manufacturing Facility
Credit, MEGA Large Scale Battery Credit, and MEGA Advanced Lithium Ion Battery Credit; see instructions)
a. Total Recapture of Miscellaneous MEGA Battery Credits ................................................................................. 12a. 00
b. Battery Credit code ...................................................................................... 12b.
c. Second Battery Credit code......................................................................... 12c.
13. Total Recapture of Certain Business Tax Credits and Deductions. Add lines 2a, 4, 5, 7, 8f, 9, 10, 11
and 12a. Carry amount to Form 4567, line 56, Form 4588, line 26, or Form 4590, line 29 .................................. 13. 00
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