Instructions For C-8000d Recapture Of Capital Acquisition Deduction - Michigan Page 2

Part 4, Transfers Out of Michigan of All

Depreciable Real and Personal Property, Other

Than Mobile Tangible Assets, Acquired in Tax

Years Beginning After December 31, 1996 for

Business Use in Michigan That Were Eligible for

a Capital Acquisition Deduction.

Line 16, Columns a through e. Give all the

information required for each disposition in columns

a through e.

Line 18, Apportioned Total Federal Basis.

Multiply the amount on line 17 by the percentage

from C-8000H, line 16 or 19, whichever applies.

Part 5, Total Recapture.

Line 19. Enter here and on your annual return

(C-8000, line 35 or C-8044, line 9) or on your Notice

of No Return Required, C-8030, line 5, the total

adjustment required as a recapture for the capital

acquisition deduction.

If taxable only in Michigan, add lines 5, 10, 14 and

17. If taxable in another state, add lines 7, 11, 15 and

18.

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