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2002
Michigan Department of Treasury
(Rev. 10-02)
2002 MICHIGAN
C-8000MC
SBT Miscellaneous Credits
This form is issued under authority of P.A. 228 of 1975. See instruction booklet for filing guidelines.
1. Name
2. Federal Employer ID No. (FEIN) or TR No.
Read the instructions to be sure of eligibility before claiming any of these credits.
PART 1: REFUNDABLE CREDITS
.00
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
5.
Subtotal. Add lines 3 and 4
5.
A
B
C
THE APPRENTICESHIP CREDIT
6.
Enter all payroll and wages paid to each apprentice. Include
the value of fringes and other payroll expenses paid
6.
7.
Multiply line 6 by 50%
7.
8.
Enter all educational costs paid for each apprentice
during the tax year
8.
9.
Add lines 7 and 8
9.
10.
Enter the smaller of line 9 or $2,000
10.
.00
11.
Apprenticeship Credit. Add line 10 across
11.
12.
TOTAL REFUNDABLE CREDITS
.00
12.
Add lines 5 and 11. Enter here and on Form C-8000, line 53 or C-8044, line 20
PART 2: NONREFUNDABLE CREDITS
.00
13.
13.
Enter the amount from Form C-8000, line 45
.00
14.
14.
Enter the amount of the Unincorporated Credit from C-8000, line 46
.00
15.
15.
Tax After Unincorporated Credit. Subtract line 14 from line 13
THE 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 15 to line 29.
Street Address of Property or Parcel No.: _______________________________________________________
.00
16.
16.
Enter the average value of property located within the zone
.00
17.
17.
Multiply rentals within the zone by 8 and enter the result
.00
18.
18.
Total property value within the zone. Add lines 16 and 17
.00
19.
19.
Enter the average value of all Michigan property
.00
20.
20.
Multiply Michigan rentals by 8 and enter the result
.00
21.
21.
Add lines 19 and 20
%
22.
22.
Divide line 18 by line 21
.00
23.
23.
Enter the total payroll within the zone
.00
24.
24.
Enter the total Michigan payroll
%
25.
25.
Divide line 23 by line 24
%
26.
26.
Add lines 22 and 25
%
27.
27.
Divide line 26 by 2. If there is only one factor, enter the amount from line 26
.00
28.
28.
Enterprise Zone Credit. Multiply line 15 by line 27
29.
Tax After Enterprise Zone Credit. Subtract line 28 from line 15.
.00
29.
If this amount is less than zero, enter zero
THE MEGA BUSINESS ACTIVITY CREDIT. If this credit is not being claimed, carry the amount from line 29 to line 36.
.00
30.
30.
Enter the MEGA Business Activity Credit from the Annual Tax Credit Certificate
.00
31.
31.
Enter any unused credit from the previous years
.00
32.
32.
Total Available Credit. Add lines 30 and 31
.00
33.
33.
MEGA Business Activity Credit. Enter the amount from line 29 or line 32, whichever is smaller
34.
Tax After MEGA Business Activity Credit. Subtract line 33 from line 29.
.00
34.
If this amount is less than zero, enter zero
.00
35.
35.
Credit Forward. If line 32 is greater than line 29, enter the difference
Continue on page 2.