Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Corporate Income Tax (CIT) Filers
Corporate Income Tax (CIT) Filers
Taxpayer Eligibility
The Research and Development (R&D) Tax Credit is available to Corporate Income Tax (CIT) filers with Michigan Qualified R&D Expenses (MQREs) for the expense year—the calendar year when the MQREs were incurred—that exceed their base amount.
Eligible CIT filers that are a Unitary Business Group (UBG) must perform all calculations using combined values from all members of the group.
Deadlines and Key Dates
- MQREs Incurred: January – December of the expense year
- R&D Credit Application Deadline
- For expense year 2025: April 1, 2026
- For later years: March 15 following the expense year
- Proration Notice Expected: April following the expense year
- Tax Return and Final Claim Due: April 30 following the tax year (for full calendar year filers), plus extension if applicable
While the R&D Tax Credit calculation is based on calendar-year activity, the filing deadline for the tax return follows the business’s tax year.