Michigan Department of Treasury                                                                                                                   Attachment 02 
4568 (Rev. 04-22), Page 1 of 2 

2022 MICHIGAN Business Tax Nonrefundable Credits Summary 
Issued under authority of Public Act 36 of 2007. 
Taxpayer Name                                                                                                 Federal Employer Identification Number (FEIN) or TR Number 

  1.  Tax before all credits from Form 4567, line 53, or Form 4590, line 26  .......................................................          1.                        00 

  2.  There is no amount to be entered on this line. Skip to line 3......................................................................     2.  X X X X X X X X X X X 00
  3.  Tax After SBT credit carryforwards. Enter amount from line 1. 
    If less than zero, enter zero  ..................................................................     3.  00 

  4.  a.  Compensation and Investment Tax Credits from Form 4570, line 26 ....................................................                4a.                       00 

    b.  If Form 4570, line 20, is negative, enter here as a negative number. Otherwise, leave blank  ..............                           4b.                       00 

  5.  Research and Development Credit from Form 4570, line 33  .....................................................................          5.                        00 
  6.  Tax After Research and Development Credit. Subtract lines 4a, 4b 
    and 5 from line 3 (see instructions)  .......................................................         6.  00 

  7.  Small Business Alternative Credit from Form 4571, line 13 or 19, whichever applies................................                      7.                        00 

  8.  Gross Receipts Filing Threshold Credit from Form 4571, line 27 ...............................................................          8.                        00 
  9.  Tax After Gross Receipts Filing Threshold Credit. Subtract lines 7 and 
    8 from line 6 (see instructions)  ..............................................................      9.  00 

10.  Community and Education Foundations Credit from Form 4572, line 5 .....................................................                  10.                       00 

11. Homeless Shelter/Food Bank Credit from Form 4572, line 9 .....................................................................            11.                       00 
12. Tax After Homeless Shelter/Food Bank Credit. Subtract lines 10 and 
    11 from line 9. If less than zero, enter zero  ...........................................            12. 00 

13.  This credit is no longer available. Leave this line blank and skip to line 15  ...............................................           13. X X X X X X X X X X X 00 

14.  This credit is no longer available. Leave this line blank and skip to line 15  ...............................................           14. X X X X X X X X X X X 00 

15.  Start-up Business Credit from Form 4573, line 9.  If less than zero, enter as a negative number  .............                           15.                       00 
16.  Tax After Start-up Business Credit. Subtract lines 13 and 15 from line 
    12. If less than zero, enter zero  .............................................................      16. 00 

17.  Public Contribution Credit from Form 4572, line 14....................................................................................   17.                       00 

18.  Arts and Culture Credit from Form 4572, line 19 ........................................................................................ 18.                       00 
19.  Tax After Arts and Culture Credit. Subtract lines 17 and 18 from line 
    16 (see instructions)  .............................................................................. 19. 00 

20.  Next Energy Business Activity Credit from Form 4573, line 12  ..................................................................         20.                       00 

21.  Renaissance Zone Credit from Form 4573, line 14 ....................................................................................     21.                       00 

22. Historic Preservation Credit Net of Recapture from Form 4573, line 17b  ..................................................                22.                       00 

23. Low-Grade Hematite Credit from Form 4573, line 22.................................................................................        23.                       00 

24.  New Motor Vehicle Dealer Inventory Credit from Form 4573, line 27  ........................................................              24.                       00 

+  0000 2022 15 01 27 3                                                                                                                           Continue on Page 2 

2022 Form 4568, Page 2 of 2                                                                                 FEIN or TR Number 

25.  Large Food Retailer Credit from Form 4573, line 31 ..................................................................................                             25. 00 

26.  Mid-size Food Retailer Credit from Form 4573, line 35 ..............................................................................                              26. 00 

27.  Bottle Deposit Administration Credit from Form 4573, line 39 ....................................................................                                 27. 00 

28.  MEGA Federal Contract Credit from Form 4573, line 41............................................................................                                  28. 00 

29.  Individual or Family Development Account Credit from Form 4573, line 47 ...............................................                                           29. 00 

30.  Bonus Depreciation Credit from Form 4573, line 51  ..................................................................................                             30. 00 

31.  International Auto Show Credit from Form 4573, line 54 ............................................................................                               31. 00 

32.  Brownfield Redevelopment Credit from Form 4573, line 56 .......................................................................                                   32. 00 

33.  Private Equity Fund Credit from Form 4573, line 61  ..................................................................................                            33. 00 

34.  Film Job Training Credit from Form 4573, line 66  ......................................................................................                          34. 00 

35.  Film Infrastructure Credit from Form 4573, line 72 .....................................................................................                          35. 00 

36.  MEGA Plug-In Traction Battery Manufacturing Credit from Form 4573, line 75 .........................................                                              36. 00 

37.  Anchor Company Payroll Credit from Form 4573, line 77 ..........................................................................                                  37. 00 

38.  Anchor Company Taxable Value Credit from Form 4573, line 79 ...............................................................                                       38. 00 
39.  MEGA Poly-Silicon Energy Cost Credit and Miscellaneous MEGA Battery Credits from Form 4573, 
     line 81 ......................................................................................................................................................... 39. 00 
40.  Total Nonrefundable Credits.  Add lines 4a, 4b, 5, 7, 8, 10, 11, 15, 17, 18, and 20 through 39.  Enter total 
     here and carry total to Form 4567, line 54, or Form 4590, line 27  .............................................................                                  40. 00 
41.  Tax After Nonrefundable Credits. Subtract line 40 from line 1. If less 
     than zero, enter zero. (This line must be equal to Form 4567, line 55, 
     or Form 4590, line 28.) .......................................................................... 41. 00 

+  0000 2022 15 02 27 1 

                                                                         Instructions for Form 4568 
                    Michigan Business Tax (MBT) Nonrefundable Credits Summary 

Purpose                                                                                                             Line-by-Line Instructions 
The   purpose  of this        form              is to  determine               a taxpayer’s  tax                    Lines not listed are explained on the form. 
liability after   application               of nonrefundable tax           credits.         
                                                                                                                    Name and Account Number:                      Enter name         and   account      number      
Form   4568   is   intended   to   summarize  all                                       applicable                  as   reported  on page      1      of the  applicable      MBT      annual    return          
nonrefundable          credits.  Specific eligibility            criteria,            including                     (either   the MBT Annual Return                      (Form  4567) for        standard         
varying   credit  carryforward life                spans,       apply    to  each        of the                     taxpayers   the   or    MBT Annual Return for Financial Institutions 
nonrefundable          credits.  For more            details    about     each        of the                        (Form  4590)). 
credits, refer         to the MBT       Act       or the instructions          for     the   specific              
forms  referenced  on  this  form.                                                                                  Line 6:                                                                                      
                                                                                                                             Although most of   the entries                 on    this form      are credits     
                                                                                                                    that cause  tax      liability      todecrease, if      there is   an     entry      on  line   
NOTE: Beginning  January      1, 2012,  only  those  taxpayers  with                                                4b, subtracting       that  negative        number       will    cause  tax    liability      to
   a certificated  credit,  which      is awarded  but  not  yet  fully  claimed                                    increase. 
or  utilized,  may  elect          to be MBT  taxpayers. 
                                                                                                                    The total   created      by  the     calculations   this   in     line  cannot       be  less   
NOTE:  This form              may     be  used     by   both     standard        taxpayers                          than  zero.      A total of      less than  zero   is      only possible     through   a         
and   financial institutions.          Insurance         companies          use the                                 calculation  error     incorrect     or an      line   entry.    
Miscellaneous Credits for Insurance Companies (Form 4596)                                                      to   
claim credits     for   which     they    may            be eligible. Of   the         credits    listed            Line 9:                                                                                      
                                                                                                                             The total created by the calculations in   this line cannot 
                                                                                                                    be   less  than  zero. A      total of  less   than     zero    is only      possible         
on this  form,    financial      institutions         may     only   claim        the     following:           
                                                                                                                    through       a calculation  error     incorrect     or an       line  entry.  
  • Single  Business  Tax  (SBT)  Credit  Carryforwards 
                                                                                                                    Line 16: Although  most   the   of              entries  on      this  form   are    credits   
  • Compensation  Credit                                                                                            that cause  tax      liability      todecrease, if      there is     negative     a     entry   
  • Renaissance Zone            Credit                                                                              on   line  15,  subtracting that        negative        number     will  cause     tax        
  • Historic Preservation             Credit                                                                        liability   increase.   to  
  • Individual      or Family  Development Account                         Credit                                   Line 19:     The  total created         by    the  calculations       in this      line       
  • Brownfield  Redevelopment Credit                                                                                cannot     be  less than   zero.      A      total of less    than  zero  is only             
                                                                                                                    possible  through   calculation   a           error     incorrect     or an   line  entry.  
  • Film Infrastructure           Credit.       
                                                                                                                    Include completed Form 4568 as part of the tax return filing. 
The goal         of arranging credits                in this fashion               is to minimize the              
need for    taxpayers           to go through         all  the   available        forms        before           
deciding    which  ones may              be    applicable       to  them.      Under          the               
present  arrangement, taxpayers                   are   able           to identify       the  forms             
pertaining    to  them, and           efficiently       prepare        the  tax return.                         
Taxpayers should           claim    all   credits        for  which     they      are     eligible.           

Special Instructions for Unitary Business Groups 
Credits are    earned      and    calculated          on   either         an entity-specific   or   
group basis,           as determined by          the     relevant    statutory            provisions            
for   the  respective credits.         Intercompany             transactions             are  not               
eliminated for       the   calculation               of any credits.      Credits         earned               or   
calculated on     either           an entity-specific      or group basis              by    Unitary            
Business  Group  (UBG)  members  are  generally  applied  against  
the   tax  liability of   the    UBG,       unless      otherwise         specified         by                  
statute. 
Entity-specific provisions              are     applied       on       a member-by-member  
basis and    are  addressed              in the line-by-line         instructions                   of each  
form.   In  none          of these    cases  does             a taxpayer       that                is a UBG  
take   the  entity  type            of its  parent,  Designated  Member (DM),                                   
or   any  other  member               of the   UBG.      A UBG            taxpayer  will  not                   
be   attributed  an entity       type     based         on  the  composition             of its                 
members. 
Complete  one  Form  4568  for  the  group. 
Further  UBG  instructions  are  provided  on  the  forms  where  the  
credits  are  calculated. 

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