Michigan Department of Treasury                                                                                              Attachment 05
4585 (Rev. 04-21), Page 1 of 2

2021 MICHIGAN Business Tax Investment Tax Credit Recapture
From Sale of Assets Acquired Under Single Business Tax
Issued under authority of Public Act 36 of 2007.
Taxpayer Name (If Unitary Business Group, Name of Designated Member)                        )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU  )(,1  RU 75 1XPEHU

Unitary Business Groups Only:  Name of Unitary Business Group Member Reporting on This Form )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU  )(,1  RU 75 1XPEHU

PART 1:  CALCULATION OF SINGLE BUSINESS TAX (SBT) INVESTMENT TAX CREDIT (ITC) RECAPTURE BASES
(DFK URZ LQ OLQHV     LV IRU DVVHWV DFTXLUHG LQ DQ 6%7 WD[ \HDU DQG GLVSRVHG RI WKLV \HDU  (QWHU \HDUV LQ GDWH RUGHU  ZLWK WKH ROGHVW OLVWHG ¿UVW  &ROXPQV % 
and C are totals by acquisition year. Line 1, column D, and Line 2, column E: For all years, enter MBT apportionment percentage from Form 4567, line 11c. 
Enter amounts in whole dollars (no cents).
Depreciable Tangible Assets
1. AB CDEF
Taxable Year (End Date)                                                                             Apportioned              SBT ITC Recapture
 In Which Disposed      Combined Sales Price                               Apportionment            Gain/Loss                (Base 1)
Assets Were Acquired    of Disposed Assets by           Net Gain/Loss From Percentage               Multiply Column C        Subtract Column E
   (MM-DD-YYYY)               Year of Acquisition       Sale of Assets     From Form 4567, line 11c by Column D              From Column B

Depreciable Mobile Tangible Assets
2. AB CDEF
Taxable Year (End Date)                                                                                                      SBT ITC Recapture
 In Which Disposed      Combined Sales Price of                            $GMXVWHG 3URFHHGV        Apportionment            (Base 2)
Assets Were Acquired          Disposed Assets by        Net Gain/Loss From Subtract Column C        Percentage               Multiply Column D
   (MM-DD-YYYY)               Year of Acquisition       Sale of Assets     From Column B            From Form 4567, line 11c by Column E

Assets Transferred Outside Michigan
3. AB
Taxable Year (End Date)         SBT ITC Recapture 
 In Which Disposed            &RPELQHG $GMXVWHG )HGHUDO %DVLV RI 
Assets Were Acquired          Disposed Assets by Year of Acquisition
   (MM-DD-YYYY)                                 (Base 3)

+ 0000 2021 75 01 27 9                                                                                                       Continue on Page 2.

2021 Form 4585, Page 2 of 2                                                     FEIN or TR Number
                                                                   UBG Member FEIN or TR Number

PART 2:  CALCULATION OF SBT ITC RECAPTURE RATES
(QWHU DPRXQWV IURP $// SULRU 6%7 &     ,7& IRUPV ¿OHG IRU WD[ \HDUV EHJLQQLQJ RQ RU DIWHU -DQXDU\          (QWHU 6%7 WD[ \HDUV LQ GDWH RUGHU  (QWHU 
amounts in whole dollars only (no cents).
4. AB                                                                        C                                      DE
   Return For
   Taxable Year                                                                                                               (ႇHFWLYH 
   Ending                   Net Capital Investment                 SBT ITC                                       SBT ITC Used Percentage Rate of 
   (MM-DD-YYYY)              &     ,7&  /LQH                 &     ,7&  /LQH                          &     ,7&  /LQH         SBT ITC by Year
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %
                                                                                                                                                 %

Enter amounts from Form 4569, line 3, for all periods ending in 2008 or 2009.
5. AB
   Return For
   Taxable Year
   Ending                   SBT ITC Carryforward Used
   (MM-DD-YYYY)                           )RUP       OLQH   

PART 3:  CALCULATION OF SBT ITC RECAPTURE AMOUNTS
Enter amounts in whole dollars only (no cents).
6. AB CD
Taxable Year (End Date) 
 In Which Disposed          Total SBT ITC Recapture Base                     <HDU 6SHFL¿HG 5HFDSWXUH 
Assets Were Acquired         by Year of Acquisition                          Percentage Rate from                   Recapture Amount
   (MM-DD-YYYY)             $GG $PRXQWV IURP &ROXPQV  )   ) DQG  %           Line 4, Column E                       Multiply Column B by Column C
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %
                                                                                              %

   7. TOTAL. Enter total of Line 6, column D. Add this amount to the total of Form 4570, Worksheet 2 
   (in instructions), column U, if applicable, and carry the sum to Form 4570, line 19 ......................... 7.                              00

+ 0000 2021 75 02 27 7

                                            Instructions for Form 4585 
             Michigan Business Tax (MBT) Investment Tax Credit Recapture  
               From Sale of Assets Acquired Under Single Business Tax

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7.   AB                                                                 C                D
   Taxable Year 
   (End Date)
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8.   EF                                                                 G                H
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9.   IJ                                                                 K LM
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