Exhibit 99.1

The expenses to be incurred by CMS Energy relating to the offering of $300,000,000 principal amount of its 5.05% Senior Notes due 2022, under CMS Energy’s Registration Statement on Form S-3 (Registration No. 333-174906) and a related prospectus supplement filed with the Securities and Exchange Commission and dated March 7, 2012 are estimated to be as follows:

Estimated Fees

SEC Registration Fee		$	34,380.00
Services of Independent Registered Public Accounting Firms			90,000.00
Trustee Fees and Expenses			10,000.00
Legal Fees and Expenses			20,000.00
Rating Agency Fees			225,000.00
Printing and Delivery Expenses			15,000.00
Miscellaneous Expenses			55,000.00
Total		$	449,380.00