Form 3581 - Michigan Historic Preservation Tax Credit

Form 3581 - Michigan Historic Preservation Tax Credit - 2012 Page 5

irrevocable. Any carry forward from prior years is not subject

to this option. If you choose to receive a refund of the excess

credit amount, complete line 16.

Other Supporting Forms and Schedules

To claim credit, include Form 3581 with the taxpayer’s

Michigan Individual Income Tax Return (Form MI-1040),

Fiduciary Income Tax Return (Form MI-1041), Michigan

Business Tax Annual Return (Form 4567), Insurance Company

Annual Return for Michigan Business and Retaliatory Taxes

(Form 4588), or Michigan Business Tax Annual Return for

Financial Institutions (Form 4590), and attach the documents

listed below to the return:

• Historic Preservation Certification Application, Part 1,

Evaluation of Eligibility, signed and dated

• Historic

Preservation Certification Application Part 3,

Certification of Completed Work, signed and dated

• Copy of “Michigan Verification of Taxable Credit

Eligibility,” if applicable

• A detailed list of qualified expenditures and dates paid.

Each IIT assignee must attach a copy of the letter the assignor

received and a completed Form 3581 with any required

attachments to their Form MI-1040, or Form MI-1041.

Questions

For questions regarding the tax credit, contact Treasury:

• Individual Income Tax: (517) 636-4486

• Michigan Business Tax: (517) 636-6925

For questions regarding federal and State certification, contact

SHPO at (517) 373-1630.

Additional Information

State Historic Preservation Office:

Federal Historic Preservation Tax Incentives:

To obtain Treasury forms:

Form 3581 - Michigan Historic Preservation Tax Credit - 2012 Page 5