4889: Request for Accelerated Payment for the Brownfield Redevelopment Credit and the Historic Preservation Credit (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4889 requests an accelerated, reduced payment of a Michigan Business Tax Brownfield Redevelopment Credit or Historic Preservation Credit. It identifies the taxpayer, credit type and project, and calculates the requested payment from the credit amount and applicable
Who files this form
Use Form 4889 to request an accelerated, reduced payment of an eligible Michigan Business Tax (MBT) Brownfield Redevelopment Credit or Historic Preservation Credit. The credit certificate must be for a tax year beginning after December 31, 2011. This form is not for Corporate Income Tax credits.
To qualify, you must have received the required Brownfield preapproval or historic preservation approval before January 1, 2012, or have been assigned a credit that met this requirement for the assignor.
Filing this request also requires you to file an MBT Annual Return and pay the MBT for the same tax year. You must remain in the MBT until the certificated credit and any carryforward are exhausted.
For a unitary business group (UBG), the Designated Member files on behalf of the member entitled to the credit. The election applies to the entire group, not just the member claiming the credit.
What you'll need
Have your taxpayer name, Federal Employer Identification Number (FEIN), address, tax-period information, project code and credit amount ready. The name and FEIN must match those used on your MBT Annual Return, Form 4567, for the same tax period.
Attach the applicable certificate issued by the Michigan Economic Development Corporation (MEDC) or State Historic Preservation Office (SHPO). The listed supporting documents are:
- Certificate of completion, assignment certificate or component completion certificate under section 437.
- Certificate of completed rehabilitation, assignment certificate or reassignment certificate under section 435.
Line 7 also identifies an assignment approval letter as an attachment, if applicable.
For a UBG, provide the Designated Member's information and the name and FEIN of the member entitled to claim the credit.
How to file
- Complete a separate Form 4889 for each credit.
- Enter the tax period and taxpayer information. If you are not a calendar-year taxpayer, enter the beginning and ending dates matching your federal taxable period.
- Select the credit type and indicate whether you are the qualified taxpayer or an assignee.
- Enter the project code on line 7 and attach the applicable certificate.
- Enter the credit amount on line 8. On line 9, enter 0.90 if you checked a box on line 5, or 0.86 if you checked a box on line 6. Multiply lines 8 and 9 to calculate line 10.
- Have a person authorized to discuss tax matters with the Michigan Department of Treasury sign the form and complete the certification information.
Mail the completed form, required certificate for each project and any additional attachments to:
Michigan Department of Treasury
Brownfield/Historic Credit Accelerated Refund
PO Box 30059
Lansing MI 48909
You must also file your MBT Annual Return by that return's due date.
Common mistakes
- Combining credits on one form. Only one credit may be claimed per Form 4889.
- Using this form for Corporate Income Tax credits. The instructions expressly exclude those credits.
- Skipping the MBT Annual Return. This request does not replace the annual return or the requirement to pay MBT for the same tax year.
- Claiming more than the annual payable amount at 90%. If the credit is paid over several years or has an annual payment limit, the 90% option applies only to the amount payable for the tax year claimed. The Special Consideration Credit has a separate 86% option for the total unused balance.
- Assuming a new address on this form controls delivery. Correspondence and any refund will go to the address on the last-filed Michigan Business Tax return.
Questions people ask
How much of my credit will I receive?
For credits selected on line 5, the accelerated payment is 90% of the amount payable for the tax period. You give up the remaining 10%. For the Special Consideration Historic Preservation Credit option on line 6, payment is 86% of the total unused balance issued for tax years beginning after December 31, 2011. You give up the remaining 14%.
Can I submit the request before the tax year ends?
Yes. The instructions allow filing before the end of the tax year and state that the department shall pay the refundable credit within 60 days after receiving the claim.
Can I claim the credit without choosing an accelerated payment?
Yes. The instructions say you may instead claim a Brownfield or Historic Preservation Credit as nonrefundable on the MBT Annual Return, Form 4567.
What happens if a UBG member other than the Designated Member files?
The Designated Member is required to file for the group. If another member files, the entire UBG is still treated as having elected to be taxed under the MBT.