4902: Schedule of Recapture of Certain Business Tax Credits* (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4902 is a Corporate Income Tax schedule for reporting recapture of certain previously claimed business tax credits in 2025. It totals recapture amounts for the listed Michigan Business Tax and Single Business Tax credits and carries the total to Form 4891, 4905, or
Who files this form
Complete Michigan Form 4902 if you have a recapture in tax year 2025 of any previous tax credit listed on the schedule. The listed credits are Michigan Business Tax (MBT) credits except where noted otherwise.
What you'll need
The schedule asks for:
- Your taxpayer name.
- Your Federal Employer Identification Number (FEIN).
- Recapture amounts for the applicable credits listed on lines 1 through 15.
The supplied form does not specify supporting documents to attach.
Questions people ask
What is Form 4902 used for?
It reports recapture in tax year 2025 of previous business tax credits listed on the schedule.
Does the schedule include Single Business Tax credits?
Yes. It includes recapture of the Single Business Tax (SBT) Investment Tax Credit, SBT “New” Brownfield Credit, and SBT Historic Preservation Credit.
How do I calculate the total recapture?
Add lines 1 through 15 and enter the total on line 16.
Where does the total recapture go next?
Carry the amount from line 16 to Form 4891, line 42; Form 4905, line 30; or Form 4908, line 23, as applicable.