Form C-8000mc - Sbt Miscellaneous Credits - 2005
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Michigan Department of Treasury
2005
(Rev. 11-05)
C-8000MC
2005 MICHIGAN
SBT Miscellaneous Credits
Issued under authority of P.A. 228 of 1975. See instruction booklet for filing guidelines.
2. Federal Employer ID Number (FEIN) or TR Number
1. Name
Read the instructions to determine eligibility before claiming any of these credits.
PART 1: REFUNDABLE CREDITS
3. Enter the MEGA Employment Tax Credit from the Annual Tax Credit Certificate ........................................
3.
______________
.00
4. Enter the amount of WDSB Credit allowed by the Bureau of Worker’s Disability Compensation ..............
4.
______________
.00
APPRENTICESHIP CREDIT. ENTER NAICS CODE _______________
A
C
B
5. Enter all payroll and wages paid to each apprentice or special
apprentice. Include the value of fringes and other payroll expenses 5.
6. Multiply line 5 by 50% .......................................................................
6.
7. Enter all educational costs paid for each apprentice or special
apprentice during the tax year ..........................................................
7.
8. Add lines 6 and 7 ..............................................................................
8.
9. Enter the amount on line 8 - limited to $1,000, $2,000 or
$4,000 (see instructions) .................................................................
9.
10. Apprenticeship Credit. Add line 9 across ................................................................................................... 10. _______________
.00
NEXT ENERGY PAYROLL CREDIT. Available only to businesses located within an alternative energy renaissance zone.
Enter the street address of property or parcel number: _______________________________________________________________
11. Enter the total payroll of research, development or manufacturing employees
who work primarily within the zone ...............................................................................................................
11. _______________
.00
12. Payroll Credit. Multiply line 11 by the income tax rate for the tax year .......................................................
12. _______________
.00
13. Subtotal for Apprenticeship and Next Energy Payroll Credit. Add lines 10 and 12 ...............................
13. _______________
.00
TOTAL REFUNDABLE CREDITS
14. Add lines 3, 4 and 13. Enter here and on Form C-8000, line 53 or C-8044, line 19 ...................................
14. _______________
.00
PART 2: NONREFUNDABLE CREDITS
15. Enter the amount from Form C-8000, line 45 ............................................................ 15. ______________
.00
16. Amount of the Unincorporated Credit from Form C-8000, line 46 ........................... 16. ______________
.00
.00
17. Tax after Unincorporated Credit. Subtract line 16 from line 15 ................................................................. 17. _______________
ENTERPRISE ZONE CREDIT. This credit is available only to certified firms located in Benton Harbor.
If this credit is not being claimed, carry the amount from line 17 to line 31.
Enter the street address of the property or parcel number: ___________________________________________________________
18. Enter the average value of property located within the zone . 18. _____________
.00
19. Multiply rentals within the zone by 8 and enter the result ..... 19. _____________
.00
20. Total property value within the zone. Add lines 18 and 19 ....................................... 20. ______________
.00
21. Enter the average value of all Michigan property .................. 21. _____________
.00
22. Multiply Michigan rentals by 8 and enter the result ............... 22. _____________
.00
23. Add lines 21 and 22 .................................................................................................. 23. ______________
.00
24. Divide line 20 by line 23 ............................................................................................ 24. ______________
.00
.00
25. Enter the total payroll within the zone .................................... 25. _____________
.00
26. Enter total Michigan payroll ................................................... 26. _____________
.00
27. Divide line 25 by line 26 ............................................................................................ 27. ______________
.00
28. Add lines 24 and 27 .................................................................................................. 28. ______________
29. Divide line 28 by 2. If there is only one factor, enter the amount from line 28 ......... 29. ______________
.00
30. Enterprise Zone Credit. Multiply line 17 by line 29 ...................................................................................... 30. ______________
.00
31. Tax After Enterprise Zone Credit. Subtract line 30 from line 17. If less than zero, enter zero .................. 31. ______________
.00
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