Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.

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Treasury Taxes

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R&D Tax Credit — Live January 1, 2026

The R&D Tax Credit applies to tax years beginning on or after January 1, 2025. Businesses will not be able to submit a claim or take action until the credit becomes available for use starting January 1, 2026. This includes submitting the required R&D Credit Application in Michigan Treasury Online (MTO).

Steps to Claim the R&D Tax Credit

Step 1: Submit R&D Credit Application

Step 2: Review Proration Notice

Step 3: Claim the R&D Tax Credit

Michigan Treasury Online

Eligible businesses must file the Research and Development (R&D) Credit Application on Michigan Treasury Online (MTO).

Eligible Withholding Tax filers have the option to file their annual return and claim the R&D Tax Credit on MTO.

For tutorials and guides, visit the MTO Help Center

Access MTO