Michigan Department of Treasury Attachment 13 4584 (Rev. 04-21), Page 1 of 4 2021 MICHIGAN Business Tax Election of Refund or Carryforward of Credits, and &DOFXODWLRQ RI +LVWRULF 3UHVHUYDWLRQ DQG %URZQ¿HOG 5HGHYHORSPHQW &DUU\IRUZDUG Issued under authority of Public Act 36 of 2007. Taxpayer Name )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU )(,1 RU 75 1XPEHU 1. Tax liability after Renaissance Zone Credit from Form 4573, line 15, or tax liability after Renaissance Zone Credit from Form 4596, line 16 .................................................................................................................................................... 1. 00 HISTORIC PRESERVATION CREDIT. If not claiming, skip to line 29. Recapture Calculation 2. +LVWRULF 3UHVHUYDWLRQ &UHGLW UHFDSWXUH &DUU\ WR )RUP OLQH D RU )RUP OLQH D............................. 2. 00 3. 7D[ /LDELOLW\ $IWHU +LVWRULF 3UHVHUYDWLRQ &UHGLW 5HFDSWXUH $GG OLQHV DQG ........................................................ 3. 00 4. Unused Basic/Enhanced credit from previous period return ................................................................................. 4. 00 5. Tax liability after Basic/Enhanced credit carryforward. Subtract line 4 from line 3. If less than zero, enter zero ... 5. 00 6. Basic/Enhanced credit carryforward to the next period. If line 4 is greater WKDQ OLQH HQWHU WKH GLႇHUHQFH ....................................................................... 6. 00 7. Unused Special Consideration credit from previous period return (see instructions) ............................................ 7. 00 8. Tax liability after Special Consideration credit carryforward. Subtract line 7 from line 5. If less than zero, enter zero .............................................................................................................................................................. 8. 00 9. Special Consideration credit carryforward to the next period. If line 7 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ........................................................... 9. 00 10. %DVLF (QKDQFHG FUHGLW UHFHLYHG E\ DVVLJQPHQW LQ WKLV ¿OLQJ SHULRG $WWDFK 0LFKLJDQ 'HSDUWPHQW RI 7UHDVXU\ approval letter received from Assignor.) ................................................................................................................ 10. 00 11. Tax liability after Basic/Enhanced credit received by assignment. Subtract line 10 from line 8. If less than zero, enter zero ........................................................................................................................................................................ 11. 00 12. Assigned Basic/Enhanced credit carryforward to the next period. If line 10 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ........................................................... 12. 00 13. 6SHFLDO &RQVLGHUDWLRQ FUHGLW UHFHLYHG E\ DVVLJQPHQW IRU WKLV ¿OLQJ SHULRG $WWDFK 0LFKLJDQ 'HSDUWPHQW RI Treasury approval letter received from Assignor.) ................................................................................................. 13. 00 14. Tax liability after Special Consideration credit received by assignment. Subtract line 13 from line 11. If less than zero, enter zero ..................................................................................................................................................... 14. 00 15. Assigned Special Consideration credit carryforward for the next year. If line LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ................................................ 15. 00 16. Current period Basic credit from Form 3581, line 4d ....................................... 16. 00 17. Current period Enhanced credit from Form 3581, line 5d ............................... 17. 00 18. Current period Basic/Enhanced credits. Add lines 16 and 17. .............................................................................. 18. 00 19. Tax liability after current period Basic/Enhanced credits. Subtract line 18 from line 14. If less than zero, enter zero ................................................................................................................................... 19. 00 20. Current period Basic/Enhanced credits that exceed liability. If line 18 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ........................................................ 20. 00 21. Special Consideration credit from Form 3581, line 6d..................................... 21. 00 22. Allowable current period Special Consideration credit. Enter the lesser of lines 19 and 21 ................................. 22. 00 23. Current period Special Consideration credit carryforward to next period. If OLQH LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ......................................... 23. 00 24. 7D[ OLDELOLW\ DIWHU +LVWRULF 3UHVHUYDWLRQ &UHGLW 6XEWUDFW OLQH IURP OLQH ........................................................ 24. 00 Carryforward Calculation 25. Prior year and assigned Basic/Enhanced credit carryforward to next period. Add lines 6 and 12 ........................................................................................... 25. 00 26. Total Special Consideration credit carryforward to next period. Add lines 9, 15, and 23 .................................................................................... 26. 00 27. Total Basic/Enhanced credit carryforward to next period. Add lines 25 and 20 ......................................................................................... 27. 00 28. Total Historic Preservation Credit. Subtract line 24 from line 3. Carry amount to Form 4573, line 16, or Form 4596, line 17............................ 28. 00 + 0000 2021 71 01 27 7 Continue on Page 2. |
2021 Form 4584, Page 2 of 4 FEIN or TR Number MEGA FEDERAL CONTRACT CREDIT. If not claiming, skip to line 38. 29. Tax liability before MEGA Federal Contract Credit from Form 4573, line 40 ......................................................... 29. 00 30. Unused credit from previous period MBT return .................................................................................................... 30. 00 31. Tax After Previous Period Credit. Subtract line 30 from line 29. If less than zero, enter zero ............................... 31. 00 32. Remaining unused credit from previous period MBT return. If line 30 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .......................................................... 32. 00 33. $YDLODEOH FUHGLW IURP WKH 0('& &HUWL¿FDWH DWWDFK .............................................................................................. 33. 00 34. Tax After Current Period Credit. Subtract line 33 from line 31. If less than zero, enter zero here and complete line 35; Otherwise, skip to line 36 .......................................................................................................... 34. 00 35. ,I OLQH LV JUHDWHU WKDQ OLQH HOHFW D UHIXQG RU FDUU\IRUZDUG RI FUHGLW E\ HQWHULQJ WKH GLႇHUHQFH RQ HLWKHU line 35a or line 35b. a. Refundable Amount. Carry amount to Form 4574, line 16 ........................ 35a. 00 b. Carryforward Amount.................................................................................. 35b. 00 36. Total Credit Carryforward. Add lines 32 and 35b ............................................. 36. 00 37. MEGA Federal Contract Credit. Subtract line 34 from line 29. Carry amount to Form 4573, line 41 ................................................................ 37. 00 BROWNFIELD REDEVELOPMENT CREDIT. If not claiming, skip to line 56. Recapture Calculation 38. 7D[ OLDELOLW\ EHIRUH %URZQ¿HOG 5HGHYHORSPHQW &UHGLW IURP )RUP OLQH RU )RUP OLQH ................ 38. 00 39. (QWHU 0%7 %URZQ¿HOG 5HGHYHORSPHQW &UHGLW UHFDSWXUH DPRXQW .................... 39. 00 40. Unused credit from previous period MBT return .............................................. 40. 00 41. Subtract line 40 from line 39. If less than zero, enter zero .............................. 41. 00 42. 5HPDLQLQJ SULRU \HDU FDUU\IRUZDUG ,I OLQH LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .................................... 42. 00 43. Assigned credit from 0%7 %URZQ¿HOG 5HGHYHORSPHQW &UHGLW $VVLJQPHQW &HUWL¿FDWH (attach) ........................................................................................... 43. 00 44. Subtract line 43 from line 41. If less than zero, enter zero .............................. 44. 00 45. 5HPDLQLQJ DVVLJQHG FUHGLW ,I OLQH LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ................................................ 45. 00 46. Available credit from 0%7 %URZQ¿HOG 5HGHYHORSPHQW &UHGLW &HUWL¿FDWH RI Completion (attach) ......................................................................................... 46. 00 47. Subtract line 46 from line 44. If less than zero, enter zero here; Otherwise, carry amount to Form 4587, line 7 ................................................ 47. 00 Carryforward Calculation 48. 5HPDLQLQJ FXUUHQW \HDU FUHGLW ,I OLQH LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ........................................... 48. 00 49. Available prior year and assigned credit. Add lines 42 and 45 .............................................................................. 49. 00 50. Tax after available prior year and assigned credit. Subtract line 49 from line 38. If less than zero, enter zero ..... 50. 00 51. Prior year and assigned credit carryforward. If line 49 is greater than OLQH HQWHU WKH GLႇHUHQFH ............................................................................. 51. 00 52. 7D[ DIWHU %URZQ¿HOG 5HGHYHORSPHQW &UHGLW 6XEWUDFW OLQH IURP OLQH ,I OHVV WKDQ ]HUR HQWHU ]HUR KHUH and complete line 53; otherwise, skip to line 55 .................................................................................................... 52. 00 53. ,I OLQH LV JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH ....................................... 53. 00 54. Total Credit Carryforward. Add lines 51 and 53 .............................................. 54. 00 55. %URZQ¿HOG 5HGHYHORSPHQW &UHGLW Subtract line 52 from line 38. Carry amount to Form 4573, line 56, or Form 4596, line 20............................ 55. 00 + 0000 2021 71 02 27 5 Continue on Page 3. |
2021 Form 4584, Page 3 of 4 FEIN or TR Number MEGA PLUG-IN TRACTION BATTERY MANUFACTURING CREDIT. If not claiming, carry amount from line 56 to line 61, and continue to the next credit. 56. Tax liability before MEGA Plug-In Traction Battery Manufacturing Credit from Form 4573, line 73 ...................... 56. 00 57. Unused credit from previous period MBT return .................................................................................................... 57. 00 58. Tax After Previous Period Credit. Subtract line 57 from line 56. If less than zero, enter zero ............................... 58. 00 59. Remaining unused credit from previous period MBT return. If line 57 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .......................................................... 59. 00 60. This credit is no longer available, except a carryforward amount reported on line 57. Leave this line blank ....... 60. X X X X X X X X 00 61. Enter amount from line 58. Skip to line 63............................................................................................................. 61. 00 62. a. Leave this line blank and skip to line 63 ..................................................... 62a. X X X X X X X X 00 b. Leave this line blank and skip to line 63 ..................................................... 62b. X X X X X X X X 00 63. Total Credit Carryforward. Enter amount from line 59 ..................................... 63. 00 64. MEGA Plug-In Traction Battery Manufacturing Credit. Subtract line 61 from line 56. Carry amount to Form 4573, line 75 ........................................... 64. 00 ANCHOR COMPANY PAYROLL CREDIT. If not claiming, carry amount from line 61 to line 69, and continue to the next credit. 65. Unused credit from previous period MBT return .................................................................................................... 65. 00 66. Tax After Previous Period Credit. Subtract line 65 from line 61. If less than zero, enter zero ............................... 66. 00 67. Remaining unused credit from previous period MBT return. If line 65 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .......................................................... 67. 00 68. $YDLODEOH FUHGLW IURP WKH 0('& &HUWL¿FDWH DWWDFK .............................................................................................. 68. 00 69. Tax After Current Period Credit. Subtract line 68 from line 66. If less than zero, enter zero here and complete line 70; otherwise, skip to line 71........................................................................................................................... 69. 00 70. ,I OLQH LV JUHDWHU WKDQ OLQH HOHFW D UHIXQG RU FDUU\IRUZDUG RI FUHGLW E\ HQWHULQJ WKH GLႇHUHQFH RQ HLWKHU OLQH 70a or line 70b. a. Refundable Amount. Carry amount to Form 4574, line 20 ......................... 70a. 00 b. Carryforward Amount.................................................................................. 70b. 00 71. Total Credit Carryforward. Add lines 67 and 70b .............................................. 71. 00 72. Anchor Company Payroll Credit. Subtract line 69 from line 61. Carry amount to Form 4573, line 77 ................................................................. 72. 00 ANCHOR COMPANY TAXABLE VALUE CREDIT. If not claiming, carry amount from line 69 to line 77, and continue to the next credit. 73. Unused credit from previous period MBT return .................................................................................................... 73. 00 74. Tax After Previous Period Credit. Subtract line 73 from line 69. If less than zero, enter zero ............................... 74. 00 75. Remaining unused credit from previous period MBT return. If line 73 is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .......................................................... 75. 00 76. $YDLODEOH FUHGLW IURP WKH 0('& &HUWL¿FDWH DWWDFK .............................................................................................. 76. 00 77. Tax After Current Period Credit. Subtract line 76 from line 74. If less than zero, enter zero here and complete line 78; Otherwise, skip to line 79 .......................................................................................................................... 77. 00 78. ,I OLQH LV JUHDWHU WKDQ OLQH HOHFW D UHIXQG RU FDUU\IRUZDUG RI FUHGLW E\ HQWHULQJ WKH GLႇHUHQFH RQ HLWKHU line 78a or line 78b. a. Refundable Amount. Carry amount to Form 4574, line 21 ......................... 78a. 00 b. Carryforward Amount.................................................................................. 78b. 00 79. Total Credit Carryforward. Add lines 75 and 78b ............................................ 79. 00 80. Anchor Company Taxable Value Credit. Subtract line 77 from line 69. Carry amount to Form 4573, line 79 ................................................................ 80. 00 + 0000 2021 71 03 27 3 Continue on Page 4. |
2021 Form 4584, Page 4 of 4 FEIN or TR Number MEGA POLY-SILICON ENERGY COST CREDIT AND MISCELLANEOUS MEGA BATTERY CREDITS — See Instructions Lines 81 through 88 calculate the following credits: MEGA Poly-Silicon Energy Cost Credit; MEGA Plug-In Traction Battery Integration Credit; MEGA Advanced Battery Engineering Credit; MEGA Battery Manufacturing Facility Credit; MEGA Large Scale Battery Credit; and MEGA Advanced Lithium Ion Battery Credit. If claiming multiple credits, see instructions. 81. Unused credit from previous period MBT return. a. Unused MEGA Poly-Silicon Energy Cost Credit.......................................... 81a. 00 b. Unused MEGA Plug-In Traction Battery Integration Credit......................... 81b. 00 c. Unused MEGA Advanced Battery Engineering Credit ................................. 81c. 00 d. Unused MEGA Battery Manufacturing Facility Credit .................................. 81d. 00 e. Unused MEGA Large Scale Battery Credit.................................................. 81e. 00 f. Unused MEGA Advanced Lithium Ion Battery Credit .................................. 81f. 00 g. Total of all unused credits. Add lines 81a through 81f ....................................................................................... 81g. 00 82. Tax After Previous Period Credit. Subtract line 81g from line 77. If less than zero, enter zero .............................. 82. 00 83. Remaining unused credit from previous period MBT return. If line 81g is JUHDWHU WKDQ OLQH HQWHU WKH GLႇHUHQFH .......................................................... 83. 00 84. $YDLODEOH FUHGLW IURP WKH 0('& &HUWL¿FDWH DWWDFK a. MEGA Poly-Silicon Energy Cost Credit ....................................................... 84a. 00 b. MEGA Plug-In Traction Battery Integration Credit ...................................... 84b. 00 c. This credit is no longer available. Skip to line 84d....................................... 84c. X X X X X X X X 00 d. MEGA Battery Manufacturing Facility Credit ............................................... 84d. 00 e. This credit is no longer available. Skip to line 84g....................................... 84e. X X X X X X X X 00 f. This credit is no longer available. Skip to line 84g....................................... 84f. X X X X X X X X 00 g. Total of all available credits. Add lines 84a, 84b and 84d .................................................................................. 84g. 00 85. Tax After Current Period Credit. Subtract line 84g from line 82. If less than zero, enter zero here and complete line 86; Otherwise, skip to line 87 ........................................................................................................................... 85. 00 86. ,I OLQH J LV JUHDWHU WKDQ OLQH HOHFW D UHIXQG RU FDUU\IRUZDUG RI FUHGLW E\ HQWHULQJ WKH GLႇHUHQFH RQ HLWKHU line 86a or line 86b. a. Refundable Amount. Carry amount to Form 4574, line 22 .......................... 86a. 00 b. Carryforward Amount................................................................................... 86b. 00 87. Total Credit Carryforward. Add lines 83 and 86b .............................................. 87. 00 88. MEGA Poly-Silicon Energy Cost Credit and Miscellaneous MEGA Battery Credit. Subtract line 85 from line 77. Carry amount to Form 4573, line 81 ............................................................................................................... 88. 00 + 0000 2021 71 04 27 1 |
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