Form 4574 - Michigan Business Tax Refundable Credits

A Post-Production Certificate will be issued verifying the

Complete Form 4584 to claim this credit and elect a refund or

amount of the credit to be claimed once the Michigan Film

carryforward of the resulting overpayment.

Office is satisfied that expenditure and eligibility requirements

For more information, contact MEDC at 1-888-522-0103 or

are met.

visit the MEDC Web site at

The credit may be assigned in the tax year in which the

org/.

Post-Production Certificate is issued but such assignment is

Anchor Company Taxable Value Credit

irrevocable.

This credit is available for a qualified taxpayer that was

For

information,

contact

the

Michigan

Film

designated by MEGA as an anchor company within the last

Office

1-800-477-3456

visit

the

Web

site

five years and that has influenced a new qualified supplier or

customer to open, locate, or expand in Michigan.

Line 18: A taxpayer claiming a Film Production Credit must

Complete Form 4584 to claim this credit and elect a refund or

attach the Post-Production Certificate to the return. A taxpayer

carryforward of the resulting overpayment.

claiming an assigned Film Production Credit must attach to the

For more information, contact MEDC at 1-888-522-0103 or

return an MBT Film Credit Assignment (Form 4589) approved

visit the MEDC Web site at

by Treasury. (If the certificate or approved assignment form is

org/.

not attached, the credit will be disallowed.)

MEGA Poly-Silicon Energy Cost Credit and

UBGs: Enter the total amount for this credit claimed by all

Miscellaneous MEGA Battery Credits

eligible members and provide the requested post-production

certification or Form 4589 for each eligible member.

Beginning January 1, 2012, these credits are available as

certificated credits to the extent that the taxpayer has entered

MEGA Plug-In Traction Battery Manufacturing Credit

into an agreement with MEGA by December 31, 2011, but the

The MEGA Plug-In Traction Battery Manufacturing Credit

credit has not been fully claimed or paid prior to January 1, 2012.

encourages investment in the development, manufacture,

These credits must be claimed beginning with the taxpayer’s

commercialization, and affordability of advanced automotive

first tax year ending after December 31, 2011, in order for the

high-power energy batteries. The credit is available only to a

taxpayer to remain taxable under the MBT and claim the credit.

taxpayer that has entered into an agreement with MEGA that

This credit cannot be claimed for a tax period ending in 2015

provides that the taxpayer will manufacture plug-in traction

or later.

battery packs in Michigan. The taxpayer must attach the

Include completed Form 4574 as part of the tax return filing.

MEGA certificate to the MBT annual return on which the

credit is claimed. This credit cannot be claimed for a tax

period ending in 2015 or later.

NOTE: Beginning January 1, 2012, this credit is available as

a certificated credit to the extent that the taxpayer has entered

into an agreement with MEGA by December 31, 2011, but

the credit has not been fully claimed or paid prior to January

1, 2012.

This credit must be claimed beginning with the

taxpayer’s first tax year ending after December 31, 2011, in

order for the taxpayer to remain taxable under the MBT and

claim the credit.

For more information, contact MEDC at 1-888-522-0103 or visit

the MEDC Web site at org/.

Line 19: Complete Form 4584 to claim this credit and elect a

refund or carryforward of the resulting overpayment.

Anchor Company Payroll Credit