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Income Taxes | 9 Months Ended
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Sep. 30, 2014
Income Taxes | 9:INCOME TAXES Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations, excluding noncontrolling interests:
September 30 | 2014 |  | 2013 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |
U.S. federal income tax rate |  | 35.0 | % |  | 35.0 | % |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 4.9 |  |  | 5.0 |  |
Accelerated flow-through of regulatory tax benefits |  | (5.3) |  |  | - |  |
Other, net |  | (0.7) |  |  | 0.7 |  |
Effective tax rate |  | 33.9 | % |  | 40.7 | % |
Consumers |  |  |  |  |  |  |
U.S. federal income tax rate |  | 35.0 | % |  | 35.0 | % |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 4.9 |  |  | 4.8 |  |
Accelerated flow-through of regulatory tax benefits |  | (4.3) |  |  | - |  |
Other, net |  | (0.7) |  |  | (0.2) |  |
Effective tax rate |  | 34.9 | % |  | 39.6 | % |
Prior to 2014, Consumers recognized the income tax benefits associated with the removal costs of plant placed in service before 1993 as payments were made and the tax benefits were flowed through to customers. In September 2013, the MPSC issued an order authorizing Consumers to flow through to customers the income tax benefits on a straight-line basis over an accelerated period. This new regulatory treatment, which Consumers implemented in January 2014, will accelerate the return of $209 million of income tax benefits over five years to electric customers and $260 million of income tax benefits over 12 years to gas customers. For the nine months ended September 30, 2014, this new treatment reduced Consumers’ income tax expense by $30 million. In April 2014, the Internal Revenue Service completed its audit of the federal income tax returns of CMS Energy and its subsidiaries for 2010 and 2011. The audit resulted in no significant adjustments to CMS Energy’s or Consumers’ taxable income or income tax expense.
Consumers Energy Company [Member] |
Income Taxes | 9:INCOME TAXES Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations, excluding noncontrolling interests:
September 30 | 2014 |  | 2013 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |
U.S. federal income tax rate |  | 35.0 | % |  | 35.0 | % |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 4.9 |  |  | 5.0 |  |
Accelerated flow-through of regulatory tax benefits |  | (5.3) |  |  | - |  |
Other, net |  | (0.7) |  |  | 0.7 |  |
Effective tax rate |  | 33.9 | % |  | 40.7 | % |
Consumers |  |  |  |  |  |  |
U.S. federal income tax rate |  | 35.0 | % |  | 35.0 | % |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 4.9 |  |  | 4.8 |  |
Accelerated flow-through of regulatory tax benefits |  | (4.3) |  |  | - |  |
Other, net |  | (0.7) |  |  | (0.2) |  |
Effective tax rate |  | 34.9 | % |  | 39.6 | % |
Prior to 2014, Consumers recognized the income tax benefits associated with the removal costs of plant placed in service before 1993 as payments were made and the tax benefits were flowed through to customers. In September 2013, the MPSC issued an order authorizing Consumers to flow through to customers the income tax benefits on a straight-line basis over an accelerated period. This new regulatory treatment, which Consumers implemented in January 2014, will accelerate the return of $209 million of income tax benefits over five years to electric customers and $260 million of income tax benefits over 12 years to gas customers. For the nine months ended September 30, 2014, this new treatment reduced Consumers’ income tax expense by $30 million. In April 2014, the Internal Revenue Service completed its audit of the federal income tax returns of CMS Energy and its subsidiaries for 2010 and 2011. The audit resulted in no significant adjustments to CMS Energy’s or Consumers’ taxable income or income tax expense.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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