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What must be included with my claim for a farmland preservation tax credit?

To claim a farmland preservation tax credit when filing your MI-1040, you must also file:

  • Farmland Preservation Tax Credit Claim (MI-1040CR-5).
  • Schedule of Taxes and Allocation to Each Agreement (Schedule CR-5).
  • A schedule of your Total Household Resources (MI-1040CR, MI-1040CR-2, or MI-1040CR-7).
  • Pages 1 and 2 of your U.S. 1040, and copies of U.S. Schedules 1, C, D, E, F; and U.S. Forms 4797 and 4835, if you filed them with your federal return.
  • Property tax statements which show the taxable value and an itemized listing of the taxes levied for all land being claimed. Property tax statements may be attached as a PDF to your E-filed return.
  • Form 5678, Michigan Signed Distribution Statement for Joint Owners of Farmland Development Rights Agreements, Schedule K-1, or Farmland Schedule K-1 worksheet. The Farmland Schedule K-1 Worksheet may be attached as a PDF to your E-filed return).
  • An official assessor’s breakdown for property tax statements covering multiple FDRAs and/or including land not enrolled in or excluded from an FDRA. The Assessor’s breakdown may be attached as a PDF to your E-filed return.