5793: Corporate Income Tax Historic Preservation Tax Credit (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5793 reports the 2025 Michigan Corporate Income Tax Historic Preservation Tax Credit and calculates tax liability after the credit. It includes credit recapture, unused credits from a previous period, credits received by assignment, current-period credits, and carryforwards
Who files this form
The 2025 Form 5793 is used to report the Michigan Corporate Income Tax Historic Preservation Tax Credit, including unused credits, assigned credits, and credit recapture.
For any credit claimed, complete the project number and available credit amount. If filing as a Unitary Business Group, provide the designated member's name and FEIN, plus the FEIN of the member with the credit.
What you'll need
Have the following information available to complete the form:
- Taxpayer name and Federal Employer Identification Number (FEIN), or the designated member's information for a Unitary Business Group.
- Project number and available credit amount for each credit claimed, plus the member's FEIN if part of a Unitary Business Group.
- The amount from Form 4891, line 40; Form 4905, line 28; or Form 4908, line 21.
- Unused Historic Preservation Tax Credit from the previous period's return.
- Any credit recapture, credit received by assignment in this filing period, and current-period credit amounts.
The form does not list documents that must be attached.
Common mistakes
- Enter credit recapture on line 2 as a positive amount.
- On lines 5, 8, and 11, enter zero if the subtraction result is less than zero.
- Complete the project information for any credit claimed on the form.
- Carry the amount on line 11 to Form 4891, line 41; Form 4905, line 29; or Form 4908, line 22.
Questions people ask
Where do I report unused credit from my previous return?
Enter unused CIT Historic Preservation Tax Credit from the previous period's return on line 4.
Where do I report credit received by assignment?
Enter credit received by assignment in this filing period on line 7. If line 7 is greater than line 5, enter the difference on line 9 as assigned credit carried forward to the next period.
How do I calculate the total credit carried forward?
Add lines 6, 9, and 12. Enter the total on line 13 as the credit carried forward to the next period.
How do I calculate the total Historic Preservation Credit?
Subtract line 11 from line 3 and enter the result on line 14.