Form 4596 - Business Tax Miscellaneous Credits For Insurance Companies - 2012 Page 6
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6An assigned credit amount must first be claimed against the
assignee’s MBT liability during the assignee’s tax year in
which the credit was assigned.
Beginning January 1, 2012, this credit is available as a
certificated credit to the extent that the taxpayer has entered
into an agreement with the Michigan Film Office with the
concurrence of the State Treasurer by December 31, 2011, but
the credit has not been fully claimed or paid prior to January 1,
2012.
NOTE: To qualify for the credit, a taxpayer must not be
delinquent in a tax or other obligation owed to Michigan nor be
owned or under common control of an entity that is delinquent.
A credit cannot be claimed for any direct expenditure for which
a Film Production Credit was claimed against either an MBT or
withholding tax liability.
For
more
information,
contact
the
Michigan
Film
Office
at
1-800-477-3456
or
visit
the
Web
site
at
Include completed Form 4596 as part of the tax return filing.
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