Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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To be eligible for the Research and Development (R&D) Tax Credit, a business must have incurred Michigan Qualified R&D Expenses (MQREs) during the calendar year that exceed its base amount.
Once this requirement is met, businesses can determine their eligibility and key deadlines based on their tax type.
Note: A business does not need to qualify for or claim the federal credit to be eligible for the Michigan R&D Tax Credit.
CIT filers have relatively straightforward eligibility criteria and timelines for the R&D Tax Credit. However, Unitary Business Groups (UBGs) and fiscal year filers have additional considerations.
Withholding Tax filers must be flow-through entities, employers, and not subject to CIT or Michigan Business Tax (MBT) to be eligible for the R&D Tax Credit.