Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Eligible Businesses
Eligible Businesses
Which Businesses Can Claim the Credit?
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.
Corporate Income Tax (CIT) Filers
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.
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Withholding Tax Filers
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.
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