Form 4594 - Michigan Farmland Preservation Tax Credit

4594, Page 7

taxpayer. This supporting pro forma calculation should be

Treasury will continue to accept certain Portable Document

attached to the return as supporting documentation.

Format (PDF) attachments with MBT e-filed returns. A

current list of defined attachments is available in the MBT

line 26: This includes all shareholder compensation that was

“Electronic Filing Tax Preparer Handbook,” which is available

deducted in calculating federal taxable income. Complete the

on the Treasury Web site at by clicking

MBT Schedule of Shareholders and Officers (Form 4577) and

on “Business Taxpayer,” then “Michigan Business Tax E-File,”

include with the return.

and looking under “Tax Preparer Resources.” Follow your

Attachments

software instructions for submitting attachments with an

e-filed return.

Assemble the attachments in the following order:

If the MBT return includes supporting documentation or

1. The Michigan Farmland Preservation Tax Credit (Form

attachments that are not on the predefined list of attachments,

4594) must be filed with the MBT Annual Return (Form 4567).

the return can still be e-filed. Follow your software instructions

Place Form 4567 at the top of your filing followed by all other

for including additional attachments. The tax preparer or

forms necessary for filing in appropriate sequence order (found

taxpayer should retain file copies of all documentation or

at the top of each form). Do not place the Form 4594 on top.

attachments.

2. A copy of page 1 of 2016 U.S. Form 1120, U.S. Form 1120S

For more information and program updates, including exclusions

or U.S. Form 1041, and all supporting schedules.

from e-file, visit the e-file Web site at .

3. A copy of the 2016 property tax statement(s) that show

the taxable value, millage rates, property taxes levied, and

The taxpayer may be required to e-file its federal return.

corresponding agreement numbers.

Visit the IRS Web site at for more information

on federal e-file requirements and the IRS Federal/State

4. An official allocation of the tax statement amount between

Modernized e-File (MeF) program.

property subject to an FDRA and property not covered by an

FDRA.

Include completed Form 4594 as part of the tax return filing.

5. A copy of the receipt showing payment of years 2015 or

2016 property taxes or covered by multiple agreements.

For additional attachment requirements when using this credit

to pay the MBT liability, see “Mailing This Form” below.

For

assistance,

visit

Treasury’s

Web

site

or call Customer Contact at 517-

636-6925. Assistance is available using TTy through the

Michigan Relay Service by calling 1-800-649-3777 or 711.

Mailing This Form

Submit a completed Form 4594 with Form 4567. In addition,

complete and include the MBT Refundable Credits (Form

4574) Schedule of Corporate Income Tax Liability for a

Michigan Business Tax Filer (Form 4946) and the Schedule of

Certificated Credits (Form 4947), along with the attachments

listed in the above instructions; then include it with the filing of

Form 4567.

E-filing MBT Returns

Michigan has an enforced e-file mandate for MBT. Software

developers producing MBT tax preparation software and

computer-generated forms must support e-file for all eligible

Michigan forms that are included in their software package.

All eligible MBT returns prepared using tax preparation

software or computer-generated forms must be e-filed.

Treasury will be enforcing the e-file mandate for MBT. The

enforcement includes not processing computer-generated paper

returns that are eligible to be e-filed. A notice will be mailed to

the taxpayer, indicating that the taxpayer’s return was not filed

in the proper form and content and must be e-filed. Payment

received with a paper return will be processed and credited to

the taxpayer’s account even when the return is not processed.

Form 4594 - Michigan Farmland Preservation Tax Credit - 2016 Page 7

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