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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Schedule Of Effective Income Tax Rate Reconciliation |
In Millions, Except Tax Rate |  |
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 796 |  |  | $ | 729 |  |  | $ | 756 |  |
Income tax expense at statutory rate |  |  | 279 |  |  |  | 255 |  |  |  | 265 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 39 |  |  |  | 36 |  |  |  | 37 |  |
Accelerated flow-through of regulatory tax benefits |  |  | (39) |  |  |  | (39) |  |  |  | - |  |
Other, net |  |  | (8) |  |  |  | (2) |  |  |  | - |  |
Income tax expense |  | $ | 271 |  |  | $ | 250 |  |  | $ | 302 |  |
Effective tax rate |  |  | 34.0 | % |  |  | 34.3 | % |  |  | 39.9 | % |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 896 |  |  | $ | 873 |  |  | $ | 880 |  |
Income tax expense at statutory rate |  |  | 314 |  |  |  | 306 |  |  |  | 308 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 42 |  |  |  | 42 |  |  |  | 43 |  |
Accelerated flow-through of regulatory tax benefits |  |  | (39) |  |  |  | (39) |  |  |  | - |  |
Other, net |  |  | (15) |  |  |  | (3) |  |  |  | (5) |  |
Income tax expense |  | $ | 302 |  |  | $ | 306 |  |  | $ | 346 |  |
Effective tax rate |  |  | 33.7 | % |  |  | 35.1 | % |  |  | 39.3 | % |
Significant Components Of Income Tax Expense Table |
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | - |  | $ | - |  | $ | - |
State and local |  |  | 24 |  |  | 24 |  |  | 34 |
|  | $ | 24 |  | $ | 24 |  | $ | 34 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 192 |  | $ | 198 |  | $ | 248 |
State and local |  |  | 36 |  |  | 31 |  |  | 23 |
|  | $ | 228 |  | $ | 229 |  | $ | 271 |
Deferred income tax credit |  |  | 19 |  |  | (3) |  |  | (3) |
Tax expense |  | $ | 271 |  | $ | 250 |  | $ | 302 |
Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 66 |  | $ | 8 |  | $ | 137 |
State and local |  |  | 32 |  |  | 36 |  |  | 45 |
|  | $ | 98 |  | $ | 44 |  | $ | 182 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 153 |  | $ | 236 |  | $ | 147 |
State and local |  |  | 32 |  |  | 29 |  |  | 20 |
|  | $ | 185 |  | $ | 265 |  | $ | 167 |
Deferred income tax credit |  |  | 19 |  |  | (3) |  |  | (3) |
Tax expense |  | $ | 302 |  | $ | 306 |  | $ | 346 |
Principal Components Of Deferred Income Tax Assets Table |
In Millions
December 31 | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (127) |  | $ | (72) |
Gas inventory |  |  | (96) |  |  | (117) |
Plant, property, and equipment |  |  | (2,429) |  |  | (2,217) |
Net regulatory tax liability |  |  | 50 |  |  | 65 |
Reserves and accruals |  |  | 59 |  |  | 63 |
Securitized costs |  |  | (122) |  |  | (144) |
Tax loss and credit carryforwards |  |  | 657 |  |  | 676 |
Other |  |  | (5) |  |  | - |
|  | $ | (2,013) |  | $ | (1,746) |
Less valuation allowance |  |  | (4) |  |  | (2) |
Total net deferred income tax liabilities |  | $ | (2,017) |  | $ | (1,748) |
Deferred tax assets, net of valuation reserves |  | $ | 762 |  | $ | 802 |
Deferred tax liabilities |  |  | (2,779) |  |  | (2,550) |
Total net deferred income tax liabilities |  | $ | (2,017) |  | $ | (1,748) |
Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (156) |  | $ | (103) |
Gas inventory |  |  | (96) |  |  | (117) |
Plant, property, and equipment |  |  | (2,457) |  |  | (2,263) |
Net regulatory tax liability |  |  | 50 |  |  | 65 |
Reserves and accruals |  |  | 30 |  |  | 34 |
Securitized costs |  |  | (122) |  |  | (144) |
Tax loss and credit carryforwards |  |  | 46 |  |  | 45 |
Other |  |  | (5) |  |  | (2) |
|  | $ | (2,710) |  | $ | (2,485) |
Less valuation allowance |  |  | - |  |  | (1) |
Total net deferred income tax liabilities |  | $ | (2,710) |  | $ | (2,486) |
Deferred tax assets, net of valuation reserves |  | $ | 126 |  | $ | 143 |
Deferred tax liabilities |  |  | (2,836) |  |  | (2,629) |
Total net deferred income tax liabilities |  | $ | (2,710) |  | $ | (2,486) |
Loss And Credit Carryforwards Table |
In Millions
| Gross Amount | Tax Attribute | Expiration |
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 885 |  | $ | 311 | 2025 – 2034 |
Local net operating loss carryforwards |  |  | 414 |  |  | 4 | 2023 – 2034 |
Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
Charitable contribution carryover |  |  | 2 |  |  | 1 | 2016 – 2019 |
General business credits |  |  | 71 |  |  | 71 | 2018 – 2035 |
Total tax attributes |  |  |  |  | $ | 657 |  |
Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 121 |  | $ | 42 | 2025 – 2034 |
Charitable contribution carryover |  |  | 2 |  |  | 1 | 2016 – 2019 |
General business credits |  |  | 3 |  |  | 3 | 2032 – 2035 |
Total tax attributes |  |  |  |  | $ | 46 |  |
Reconciliation Of Beginning And Ending Uncertain Tax Benefits Table |
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5 |  | $ | 4 |  | $ | 1 |
Additions for current-year tax positions |  |  | 1 |  |  | 2 |  |  | - |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | 3 |
Reductions for prior-year tax positions |  |  | (1) |  |  | (2) |  |  | - |
Balance at end of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5 |  | $ | 4 |  | $ | 1 |
Additions for current-year tax positions |  |  | 1 |  |  | 2 |  |  | - |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | 3 |
Reductions for prior-year tax positions |  |  | (1) |  |  | (2) |  |  | - |
Balance at end of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
Consumers Energy Company [Member] |
Schedule Of Effective Income Tax Rate Reconciliation |
In Millions, Except Tax Rate |  |
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 796 |  |  | $ | 729 |  |  | $ | 756 |  |
Income tax expense at statutory rate |  |  | 279 |  |  |  | 255 |  |  |  | 265 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 39 |  |  |  | 36 |  |  |  | 37 |  |
Accelerated flow-through of regulatory tax benefits |  |  | (39) |  |  |  | (39) |  |  |  | - |  |
Other, net |  |  | (8) |  |  |  | (2) |  |  |  | - |  |
Income tax expense |  | $ | 271 |  |  | $ | 250 |  |  | $ | 302 |  |
Effective tax rate |  |  | 34.0 | % |  |  | 34.3 | % |  |  | 39.9 | % |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 896 |  |  | $ | 873 |  |  | $ | 880 |  |
Income tax expense at statutory rate |  |  | 314 |  |  |  | 306 |  |  |  | 308 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 42 |  |  |  | 42 |  |  |  | 43 |  |
Accelerated flow-through of regulatory tax benefits |  |  | (39) |  |  |  | (39) |  |  |  | - |  |
Other, net |  |  | (15) |  |  |  | (3) |  |  |  | (5) |  |
Income tax expense |  | $ | 302 |  |  | $ | 306 |  |  | $ | 346 |  |
Effective tax rate |  |  | 33.7 | % |  |  | 35.1 | % |  |  | 39.3 | % |
Significant Components Of Income Tax Expense Table |
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | - |  | $ | - |  | $ | - |
State and local |  |  | 24 |  |  | 24 |  |  | 34 |
|  | $ | 24 |  | $ | 24 |  | $ | 34 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 192 |  | $ | 198 |  | $ | 248 |
State and local |  |  | 36 |  |  | 31 |  |  | 23 |
|  | $ | 228 |  | $ | 229 |  | $ | 271 |
Deferred income tax credit |  |  | 19 |  |  | (3) |  |  | (3) |
Tax expense |  | $ | 271 |  | $ | 250 |  | $ | 302 |
Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 66 |  | $ | 8 |  | $ | 137 |
State and local |  |  | 32 |  |  | 36 |  |  | 45 |
|  | $ | 98 |  | $ | 44 |  | $ | 182 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 153 |  | $ | 236 |  | $ | 147 |
State and local |  |  | 32 |  |  | 29 |  |  | 20 |
|  | $ | 185 |  | $ | 265 |  | $ | 167 |
Deferred income tax credit |  |  | 19 |  |  | (3) |  |  | (3) |
Tax expense |  | $ | 302 |  | $ | 306 |  | $ | 346 |
Principal Components Of Deferred Income Tax Assets Table |
In Millions
December 31 | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (127) |  | $ | (72) |
Gas inventory |  |  | (96) |  |  | (117) |
Plant, property, and equipment |  |  | (2,429) |  |  | (2,217) |
Net regulatory tax liability |  |  | 50 |  |  | 65 |
Reserves and accruals |  |  | 59 |  |  | 63 |
Securitized costs |  |  | (122) |  |  | (144) |
Tax loss and credit carryforwards |  |  | 657 |  |  | 676 |
Other |  |  | (5) |  |  | - |
|  | $ | (2,013) |  | $ | (1,746) |
Less valuation allowance |  |  | (4) |  |  | (2) |
Total net deferred income tax liabilities |  | $ | (2,017) |  | $ | (1,748) |
Deferred tax assets, net of valuation reserves |  | $ | 762 |  | $ | 802 |
Deferred tax liabilities |  |  | (2,779) |  |  | (2,550) |
Total net deferred income tax liabilities |  | $ | (2,017) |  | $ | (1,748) |
Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (156) |  | $ | (103) |
Gas inventory |  |  | (96) |  |  | (117) |
Plant, property, and equipment |  |  | (2,457) |  |  | (2,263) |
Net regulatory tax liability |  |  | 50 |  |  | 65 |
Reserves and accruals |  |  | 30 |  |  | 34 |
Securitized costs |  |  | (122) |  |  | (144) |
Tax loss and credit carryforwards |  |  | 46 |  |  | 45 |
Other |  |  | (5) |  |  | (2) |
|  | $ | (2,710) |  | $ | (2,485) |
Less valuation allowance |  |  | - |  |  | (1) |
Total net deferred income tax liabilities |  | $ | (2,710) |  | $ | (2,486) |
Deferred tax assets, net of valuation reserves |  | $ | 126 |  | $ | 143 |
Deferred tax liabilities |  |  | (2,836) |  |  | (2,629) |
Total net deferred income tax liabilities |  | $ | (2,710) |  | $ | (2,486) |
Loss And Credit Carryforwards Table |
In Millions
| Gross Amount | Tax Attribute | Expiration |
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 885 |  | $ | 311 | 2025 – 2034 |
Local net operating loss carryforwards |  |  | 414 |  |  | 4 | 2023 – 2034 |
Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
Charitable contribution carryover |  |  | 2 |  |  | 1 | 2016 – 2019 |
General business credits |  |  | 71 |  |  | 71 | 2018 – 2035 |
Total tax attributes |  |  |  |  | $ | 657 |  |
Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 121 |  | $ | 42 | 2025 – 2034 |
Charitable contribution carryover |  |  | 2 |  |  | 1 | 2016 – 2019 |
General business credits |  |  | 3 |  |  | 3 | 2032 – 2035 |
Total tax attributes |  |  |  |  | $ | 46 |  |
Reconciliation Of Beginning And Ending Uncertain Tax Benefits Table |
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5 |  | $ | 4 |  | $ | 1 |
Additions for current-year tax positions |  |  | 1 |  |  | 2 |  |  | - |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | 3 |
Reductions for prior-year tax positions |  |  | (1) |  |  | (2) |  |  | - |
Balance at end of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5 |  | $ | 4 |  | $ | 1 |
Additions for current-year tax positions |  |  | 1 |  |  | 2 |  |  | - |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | 3 |
Reductions for prior-year tax positions |  |  | (1) |  |  | (2) |  |  | - |
Balance at end of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: 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 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: 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 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + 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 + Details
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