Skip to main content
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.

Calculate Credit

Proration Notice

Claim Credit

Special Situations

Fiscal Year Filers

Unitary Business Groups

Short Tax Years