2014 Michigan Education Foundation MBT Credit Certification Application

The Michigan Business Tax was replaced by the Corporate Income Tax (CIT) effective January 1, 2012, as the primary business tax in Michigan. Many credits formerly available to taxpayers were eliminated from the CIT. However, taxpayers with certificated MBT credits may elect to continue filing and paying the MBT instead of the CIT. Therefore, some taxpayers filing MBT may continue to claim credits for donations to Michigan Education Foundations that the Michigan Department of Treasury has certified as eligible education foundations.

Michigan Education Foundations that want to apply for certification must complete the Application for Michigan Education Foundation Certification (Form 4629) and send in the application by April 1, 2014.

If you have any questions, contact the Tax Policy Bureau at 517-0373-9600 or by e-mail Treas_Tax_Policy@Michigan.gov.