Form C-8000mc - Single Business Tax Miscellaneous Credits - 2000
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1
2SINGLE BUSINESS TAX
Michigan Department of Treasury
(Rev. 10-00)
C-8000MC
MISCELLANEOUS CREDITS
2000
This form is issued under authority of P.A. 228 of 1975.
See instruction booklet for filing guidelines.
1 Name
2 Federal Employer ID No. (FEIN) or TR No.
Read the instructions to be sure you are eligible before you claim any of these
A. REFUNDABLE CREDITS
.00
1.
Enter the MEGA Employment Tax Credit from your Annual Tax Credit Certificate
1.
.00
2.
Enter the amount of WDSB Credit allowed by the Bureau of Worker's Disability Compensation
2.
.00
3.
3.
Subtotal. Add lines 1 and 2
A
B
C
THE APPRENTICESHIP CREDIT
4.
Enter all payroll and wages paid to each apprentice. Include
the value of fringes and other payroll expenses paid
4.
5.
5.
Multiply line 4 by 50%
6.
Enter all educational costs paid for each apprentice
6.
during the tax year
7.
7.
Add lines 5 and 6
8.
8.
Enter the smaller of line 7 or $2,000
9.
9.
.00
Apprenticeship Credit. Add line 8 across
10.
TOTAL REFUNDABLE CREDITS
.00
Add lines 3 and 9. Enter here and on your C-8000, line 53 or C-8044, line 20
10.
B. NONREFUNDABLE CREDITS
11.
.00
Enter the amount from your C-8000, line 45
11.
12.
.00
Enter the amount of your unincorporated credit from C-8000, line 46
12.
13.
.00
Subtract line 12 from line 11
13.
THE ENTERPRISE ZONE CREDIT. This credit is available only to certified firms located in Benton Harbor.
If you are not claiming this credit, carry the amount from line 13 to line 27.
Street Address of Property or Parcel No.:
14.
.00
Enter the average value of property located within the zone
14.
15.
.00
Multiply rentals within the zone by 8 and enter the result
15.
16.
.00
Total property value within the zone. Add lines 14 and 15
16.
17.
.00
Enter the average value of all Michigan property
17.
18.
.00
Multiply Michigan rentals by 8 and enter the result
18.
19.
.00
Add lines 17 and 18
19.
20.
%
Divide line 16 by line 19
20.
21.
.00
Enter the total payroll within the zone
21.
22.
.00
Enter the total Michigan payroll
22.
23.
%
Divide line 21 by line 22
23.
24.
%
Add lines 20 and 23
24.
25.
%
Divide line 24 by 2. If you have only one factor, enter the amount from line 24
25.
26.
.00
Enterprise Zone Credit. Multiply line 13 by line 25
26.
27.
.00
Subtract line 26 from line 13. If this amount is less than zero, enter zero
27.
THE MEGA BUSINESS ACTIVITY CREDIT. If you are not claiming this credit, carry the amount from line 27 to line 34.
28.
.00
Enter the MEGA Business Activity Credit from your Annual Tax Credit Certificate
28.
29.
.00
Enter any unused credit from the previous years
29.
30.
.00
Total Available Credit. Add lines 28 and 29
30.
31.
.00
MEGA Business Activity Credit.
Enter the amount from line 27 or line 30, whichever is smaller
31.
32.
.00
Subtract line 31 from line 27
32.
33.
.00
Credit Forward. If line 30 is greater than line 27, enter the difference
33.
34.
.00
Enter the amount from line 27 or 32
34.
35.
.00
If you have an Apprenticeship Credit, enter the amount from line 9
35.
36.
.00
Subtract line 35 from line 34. If this amount is less than zero, enter zero
36.
Continued on reverse
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