4584: Election of Refund or Carryforward of Credits, and Calculation of Historic Preservation and Brownfield Redevelopment Carryforward (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4584 is used to elect a refund or carryforward of certain Michigan Business Tax credits and calculate Historic Preservation and Brownfield Redevelopment credit carryforwards. It also reports credit recapture calculations, the MEGA Federal Contract Credit, and carryf
Who files this form
The 2025 Form 4584 is used by Michigan Business Tax taxpayers to calculate the credits, carryforwards, recapture amounts, and refund elections covered by the form.
It includes sections for:
- Historic Preservation Credit.
- MEGA Federal Contract Credit.
- Brownfield Redevelopment Credit.
- MEGA Plug-In Traction Battery Manufacturing Credit carryforwards.
- Anchor Company Payroll and Taxable Value credits.
- MEGA Poly-Silicon Energy Cost and miscellaneous MEGA battery credits.
Follow each section’s directions for skipping credits you are not claiming.
What you'll need
Have your taxpayer name and Federal Employer Identification Number (FEIN) or TR Number ready. Depending on the credits you claim, you will also need:
- Related tax forms: Form 4573 or Form 4596 for the tax liability amounts requested on Form 4584.
- Your previous period return: For unused credit amounts carried forward.
- Form 3581: For current-period Historic Preservation Credit amounts from lines 4d, 5d, and 6d.
- Treasury approval letters received from the assignor: Attach these for assigned Historic Preservation credits reported on lines 10 and 13.
- MEDC certificates: Attach these for available credits reported on lines 33, 68, 76, and 84, as applicable.
- Brownfield certificates: Attach the MBT Brownfield Redevelopment Credit Assignment Certificate for line 43 and the Certificate of Completion for line 46, as applicable.
Common mistakes
- Entering negative amounts where zero is required. Many calculation lines specifically say to enter zero if the result is less than zero.
- Filling in discontinued-credit lines. Line 60 says the MEGA Plug-In Traction Battery Manufacturing Credit is no longer available except for a carryforward reported on line 57. Leave lines 60, 62a, and 62b blank. Lines 84a, 84c, 84e, and 84f also identify credits that are no longer available and direct you to skip ahead.
- Putting the same excess credit in both election boxes. Lines 35, 70, 78, and 86 direct you to enter the difference on either the refund line or the carryforward line.
- Missing required attachments. Attach the approval letters and credit certificates requested for the credits you claim.
- Skipping a section without carrying the tax liability forward. If you are not claiming the battery manufacturing or Anchor Company credits, follow the printed directions to carry the amount to line 61, 69, or 77, as applicable.
Questions people ask
Which credits have a refund-or-carryforward election on this form?
The form provides elections for excess current-period MEGA Federal Contract Credit on line 35, Anchor Company Payroll Credit on line 70, Anchor Company Taxable Value Credit on line 78, and the credits calculated together on line 86. Each election directs you to enter the excess on either the refund line or the carryforward line.
Where do I report the refundable amounts?
Carry line 35a to Form 4574, line 16; line 70a to Form 4574, line 20; line 78a to Form 4574, line 21; and line 86a to Form 4574, line 22.
Can I still use an unused MEGA Plug-In Traction Battery Manufacturing Credit?
The form says this credit is no longer available except for a carryforward amount reported on line 57. Report the unused credit from the previous period MBT return there and follow the section’s calculations.
Where are the Historic Preservation and Brownfield carryforward totals shown?
For Historic Preservation, line 26 shows the total Special Consideration credit carryforward, and line 27 shows the total Basic/Enhanced credit carryforward. For Brownfield Redevelopment, line 54 shows the total credit carryforward.