Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Step 1: Submit R&D Credit Application
Step 1: Submit R&D Credit Application
When to Submit
The Research and Development (R&D) Credit Application deadline is dependent on the expense year (i.e. the calendar year when the MQREs were incurred):
- For expense year 2025: April 1, 2026
- For later years: March 15 following the expense year
Eligible businesses must submit a timely R&D Credit Application to qualify for the R&D Tax Credit. Late submissions will not be accepted.
How to Submit
1. Determine Eligibility
To qualify for the R&D Tax Credit, a business must be an eligible Corporate Income Tax (CIT) filer or Withholding Tax filer.
Keep in mind that a business does not have to be registered with Treasury to apply for the R&D Tax Credit. However, the business must be registered with Treasury before claiming the credit.
2. Calculate Unadjusted Credit
Use the final, accurate variables to calculate the unadjusted credit. Eligible businesses are prompted to enter all variables and are guided through the calculation when completing their R&D Credit Application in Michigan Treasury Online (MTO).
Review guidance and examples for calculating the unadjusted credit.
3. Submit R&D Credit Application
The R&D Credit Application must be submitted through Michigan Treasury Online (MTO) by the deadline. It will be available on January 1 following the expense year.
4. What Happens Next
After the R&D Credit Application deadline, Treasury will publish the annual Proration Notice.
Once the Proration Notice has been published, proceed to the next step: Review Proration Notice.
Application Issues and Follow-Up
If there are issues with an R&D Credit Application, Treasury will use the contact information on the application to reach out and resolve them.