4589: Film Credit Assignment (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 4589 records the assignment or reassignment of a 2025 Michigan Business Tax Film Production Credit or Film Infrastructure Credit. It identifies the assignor and assignees and reports the credit amount, percentage assigned, and assigned credit amount.
Who files this form
The assignor, the party assigning or reassigning a Film Production Credit or Film Infrastructure Credit, must complete, sign, and file Form 4589 with the Michigan Department of Treasury.
After Treasury processes and returns the form, the assignor must give a copy to each assignee named in Part 2 and/or Part 3. The assignee must submit that copy with the tax return on which the film credit is claimed.
What you'll need
Have the applicable credit document available:
- Original Film Production Credit assignment: the Post-Production Certificate of Completion provided by the Michigan Film Office.
- Original Film Infrastructure Credit assignment: the Investment Expenditure Certificate.
- Reassignment: the immediately prior assignment form, which provides the credit amount to use.
You will also need the assignor’s name, address, FEIN or TR Number, project number, tax year end, and date the project was certified as completed. For each assignee, provide their name, FEIN or TR Number, tax year end, and percentage of credit being assigned.
How to file
- Complete Part 1 with the assignor’s identification and project information.
- Complete Part 2 for a Film Production Credit assignment and/or Part 3 for a Film Infrastructure Credit assignment. Mark whether each is an original assignment or reassignment.
- Calculate each assigned credit by multiplying the credit amount on line 7 or line 10 by the percentage in column D.
- Complete and sign the assignor certification in Part 4.
- Mail the completed form to:
Tax Policy Division
Michigan Department of Treasury
430 W. Allegan St.
Lansing, MI 48922
Treasury will return the form to the assignor after processing. The assignor must then give a copy to each named assignee for submission with the tax return claiming the credit.
Common mistakes
Follow these reminders printed on the form:
- Complete and sign the form before mailing it to Treasury.
- If you are not assigning or reassigning a Film Production Credit, skip Part 2 and go to Part 3.
- If you are not assigning or reassigning a Film Infrastructure Credit, skip Part 3 and go to Part 4.
- After Treasury returns the processed form, give a copy to each named assignee for submission with the return claiming the credit.
Questions people ask
Can this form be used for a reassignment?
Yes. Both the Film Production Credit and Film Infrastructure Credit sections include a reassignment option. For a reassignment, use the credit amount from the immediately prior assignment form.
How is the assigned credit calculated?
For the Film Production Credit, multiply line 7 by the percentage in column D. For the Film Infrastructure Credit, multiply line 10 by the percentage in column D.
Does the assignee need a copy of the processed form?
Yes. The assignor must provide a copy after Treasury processes and returns the form. The assignee submits it with the tax return on which the film credit is claimed.
Who can I contact with questions?
Contact the Michigan Department of Treasury at 517-373-9600.