Form 3581 - Michigan Historic Preservation Tax Credit - 2012

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Michigan Department of Treasury
Attachment 22
3581 (Rev. 10-12), Page 1
2012 MICHIGAN Historic Preservation Tax Credit
Issued under authority of Public Act 281 of 1967 and Public Act 36 of 2007.
INDIVIDUAL INCOME TAX AND FIDUCIARY FILERS ONLY.
Attach to Form MI-1040 or MI-1041.
Filer’s First Name, Middle Initial and Last Name or Business Name
Filer’s Social Security Number or FEIN/TR Number
MICHIGAN BUSINESS TAX FILERS ONLY.
Include with Form 4567, 4588 or 4590.
Federal Employer Identification Number (FEIN) or TR Number
Taxpayer Name (If Unitary Business Group, Name of Designated Member)
Federal Employer Identification Number (FEIN) or TR Number
Unitary Business Groups: Name of Unitary Business Group Member Reporting on This Form
PART 1: ALL FILERS
1.
1. Project Number (if multiple projects, see instructions) ...................................
00
2.
2. State Equalized Value (SEV). Enter the SEV of the resource ......................
3. Qualified Expenditures. Enter the qualified expenditures for the rehabilitation of the historic resource .............
00
3.
4. Basic Credit. Attach Certificate of Completion. Complete line 4a or 4b, whichever applies, and continue to 4c.
00
a. Multiply line 3 by 25% (0.25) ............................................................................................................................
4a.
00
b. If credit claimed on U.S. Form 3468, multiply line 3 by 5% (0.05) ....................................................................
4b.
c. Credit ceiling from Certificate of Completion ....................................................................................................
00
4c.
d. Basic credit. Enter lesser of lines 4a or 4b, whichever applies, and 4c.
Michigan Business Tax filers: If not assigning credit, carry to Form 4584, line 16. ...........................................
00
4d.
Individual Income Tax and Fiduciary Filers: Skip to Part 3.
PART 2: MICHIGAN BUSINESS TAX FILERS ONLY
5. Enhanced Credit. Attach Certificate of Completion.
a. Percentage from Certificate of Completion.......................................................................................................
%
5a.
00
b. Multiply line 3 by line 5a ...................................................................................................................................
5b.
c. Credit ceiling from Certificate of Completion ....................................................................................................
00
5c.
00
d. Enhanced credit. Enter the lesser of lines 5b or 5c and, if not assigning, carry to Form 4584, line 17 ..........
5d.
6. Special Consideration Credit. Attach Certificate of Completion.
a. Percentage from Certificate of Completion.......................................................................................................
%
6a.
00
b. Multiply line 3 by line 6a ...................................................................................................................................
6b.
c. Credit ceiling from Certificate of Completion ....................................................................................................
00
6c.
d. Special Consideration credit. Enter the lesser of lines 6b or 6c and, if not assigning, carry to Form 4584,
00
line 21 ................................................................................................................................................................
6d.
Michigan Business Tax Filers: Stop here; do not continue to page 2.
+
0000 2012 03 01 27 9

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