Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Step 3: Claim the R&D Tax Credit
Step 3: Claim the R&D Tax Credit
Before Claiming
The Research and Development (R&D) Tax Credit can be claimed on the annual return after completing the following:
- Submit R&D Credit Application
- Review Proration Notice and apply proration, if applicable
If the Proration Notice includes a proration percentage for the tax year being claimed, the adjusted credit must be calculated and used when filing.
When to Claim
The R&D Tax Credit is claimed when filing the business’s annual return:
- Corporate Income Tax (CIT) filers: File and claim by April 30 following the expense year (for full calendar year filers), plus extension if applicable.
- Withholding Tax filers: File and claim by February 28, two calendar years following the expense year.
The expense year is the calendar year when the Michigan Qualified R&D Expenses (MQREs) were incurred.
Where to Claim
- Corporate Income Tax (CIT):
- Form 4891
- Form 4905
- Form 4908
- Withholding Tax:
- Form 5081
Michigan Treasury Online MTO
Eligible Withholding Tax filers can file the annual return and claim the R&D Tax Credit through MTO.