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Michigan Department of Treasury
2006
(Rev. 7-06)
C-8000D
2006 MICHIGAN
SBT Recapture of Capital Acquisition Deduction
Issued under authority of P.A. 228 of 1975. See instruction booklet for filing guidelines.
1. Name
2. Federal Employer Identification Number (FEIN) or TR Number
PART 1: DISPOSITION OF DEPRECIABLE REAL PROPERTY ACQUIRED IN TAX YEARS BEGINNING
BEFORE OCTOBER 1, 1989
3. Enter all depreciable real property located in Michigan that was sold or otherwise disposed of during the tax year.
Include property acquired on or after January 1, 1976 and in tax years beginning before October 1, 1989.
a.
b.
c.
d.
e.
f.
Description
Location
Date Acquired
Date Sold
Gross Sales Price
Gain or (Loss)
4.
4.
Total columns 3e and 3f. A loss on 4f will increase recapture
5.
Adjusted Proceeds. If line 4f is a gain, subtract it from 4e. If line 4f is a loss, add it to 4e
.00
5.
If taxable in another state, complete lines 6 and 7; otherwise, go to line 8.
6.
Apportioned gains or (losses). Multiply line 4f by the percentage
from C-8000H, line 16 or line 19, whichever applies
.00
6.
7.
.00
7.
Apportioned Adjusted Proceeds. If line 6 is a gain, subtract it from 4e. If line 6 is a loss, add it to 4e
PART 2: DISPOSITION OF DEPRECIABLE PERSONAL PROPERTY ACQUIRED IN TAX YEARS
BEGINNING BEFORE OCTOBER 1, 1989
8.
Enter all depreciable personal property that was sold or otherwise disposed of during the tax year.
Include property acquired on or after January 1, 1976 and in tax years beginning before October 1, 1989.
a.
b.
c.
d.
e.
f.
Description
Location
Date Acquired
Date Sold
Gross Sales Price
Gain or (Loss)
Total columns 8e and 8f. A loss on 9f will increase recapture
9.
9.
10.
.00
10.
Adjusted Proceeds. If line 9f is a gain, subtract it from 9e. If line 9f is a loss, add it to 9e
If taxable in another state, complete line 11; otherwise, go to line 12.
.00
11.
11.
Apportioned Adjusted Proceeds. Multiply line 10 by the percentage from C-8000H, line 23
Continue on page 2.