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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes [Line Items] |
Schedule Of Effective Income Tax Rate Reconciliation | Presented in the following table is the difference between actual income tax expense on continuing operations and income tax expense computed by applying the statutory U.S. federal income tax rate:
In Millions, Except Tax Rate |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 829 |  |  | $ | 774 |  |  | $ | 886 |
Income tax expense at statutory rate |  | 174 |  |  | 163 |  |  | 310 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect 1 |  | 48 |  |  | 46 |  |  | 26 |
TCJA excess deferred taxes 2 |  | (31 | ) |  | (26 | ) |  | — |
Production tax credits |  | (20 | ) |  | (14 | ) |  | (8 | )
Accelerated flow-through of regulatory tax benefits 3 |  | (13 | ) |  | (39 | ) |  | (39 | )
Research and development tax credits, net 4 |  | (2 | ) |  | (11 | ) |  | (1 | )
Impact of the TCJA 5 |  | — |  |  | (4 | ) |  | 148 |
Other, net |  | (9 | ) |  | — |  |  | (12 | )
Income tax expense |  | $ | 147 |  |  | $ | 115 |  |  | $ | 424 |
Effective tax rate |  | 17.7 | % |  | 14.9 | % |  | 47.9 | %
Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 928 |  |  | $ | 847 |  |  | $ | 971 |
Income tax expense at statutory rate |  | 195 |  |  | 178 |  |  | 340 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect 1 |  | 53 |  |  | 51 |  |  | 30 |
TCJA excess deferred taxes 2 |  | (31 | ) |  | (26 | ) |  | — |
Accelerated flow-through of regulatory tax benefits 3 |  | (13 | ) |  | (39 | ) |  | (39 | )
Production tax credits |  | (12 | ) |  | (12 | ) |  | (8 | )
Research and development tax credits, net 4 |  | (2 | ) |  | (11 | ) |  | (1 | )
Impact of the TCJA 5 |  | — |  |  | 1 |  |  | 33 |
Other, net |  | (5 | ) |  | — |  |  | (16 | )
Income tax expense |  | $ | 185 |  |  | $ | 142 |  |  | $ | 339 |
Effective tax rate |  | 19.9 | % |  | 16.8 | % |  | 34.9 | %
1 | In 2017, CMS Energy completed the evaluation of its methodology for the state apportionment of Consumers’ electricity sales to MISO, taking into account recent state tax law developments in the electric utility sector. To recognize the anticipated refund and the impact of the expected lower effective tax rate on their deferred state tax liabilities, CMS Energy, including Consumers, recorded a $14 million income tax benefit in 2017. These tax benefits were net of reserves for uncertain tax positions and primarily
attributable to Consumers. In 2018, CMS Energy amended its 2013 Michigan Corporate Income Tax return and submitted a refund claim for taxes previously paid. The refund claim was denied by the State of Michigan. In 2019, CMS Energy received an unfavorable informal conference decision and filed a petition with the Michigan Tax Tribunal. A trial is anticipated in 2020. CMS Energy’s uncertain tax position on this matter remains unchanged.
2 | In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a net $1.6 billion regulatory liability. As a result of an order received in September 2019, Consumers began refunding these excess deferred taxes to customers. For additional details on the order received, see Note 3, Regulatory Matters.
3 | In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014, with the electric portion ending in 2018 and the gas portion continuing through 2025.
4 | In March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions, at that time.
5 | In December 2017, CMS Energy and Consumers recorded a reasonable estimate to measure and account for the impact of the TCJA. In December 2018, CMS Energy recorded a true-up of their estimate and eliminated the $9 million valuation allowance on the sequestration of alternative minimum tax credits.
Significant Components Of Income Tax Expense | Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (31 | ) |  | $ | (67 | ) |  | $ | — |
State and local |  | 28 |  |  | — |  |  | 6 |
|  | $ | (3 | ) |  | $ | (67 | ) |  | $ | 6 |
Deferred income taxes |  |  |  |  |  |
Federal |  | $ | 97 |  |  | $ | 112 |  |  | $ | 368 |
State and local |  | 32 |  |  | 58 |  |  | 36 |
|  | $ | 129 |  |  | $ | 170 |  |  | $ | 404 |
Deferred income tax credit |  | 21 |  |  | 12 |  |  | 14 |
Tax expense |  | $ | 147 |  |  | $ | 115 |  |  | $ | 424 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | 107 |  |  | $ | 6 |  |  | $ | 159 |
State and local |  | 41 |  |  | 13 |  |  | 17 |
|  | $ | 148 |  |  | $ | 19 |  |  | $ | 176 |
Deferred income taxes |  |  |  |  |  |
Federal |  | $ | (10 | ) |  | $ | 60 |  |  | $ | 120 |
State and local |  | 26 |  |  | 51 |  |  | 29 |
|  | $ | 16 |  |  | $ | 111 |  |  | $ | 149 |
Deferred income tax credit |  | 21 |  |  | 12 |  |  | 14 |
Tax expense |  | $ | 185 |  |  | $ | 142 |  |  | $ | 339 |
Principal Components Of Deferred Income Tax Assets And Liailities | Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions |
December 31 | 2019 |  | 2018 |
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 239 |  |  | $ | 385 |
Net regulatory tax liability |  | 385 |  |  | 395 |
Reserves and accruals |  | 43 |  |  | 39 |
Total deferred income tax assets |  | $ | 667 |  |  | $ | 819 |
Valuation allowance |  | (2 | ) |  | (8 | )
Total deferred income tax assets, net of valuation allowance |  | $ | 665 |  |  | $ | 811 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,033 | ) |  | $ | (1,955 | )
Employee benefits |  | (172 | ) |  | (165 | )
Securitized costs |  | (59 | ) |  | (65 | )
Gas inventory |  | (32 | ) |  | (35 | )
Other |  | (24 | ) |  | (78 | )
Total deferred income tax liabilities |  | $ | (2,320 | ) |  | $ | (2,298 | )
Total net deferred income tax liabilities |  | $ | (1,655 | ) |  | $ | (1,487 | )
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 385 |  |  | $ | 395 |
Tax loss and credit carryforwards |  | 20 |  |  | 64 |
Reserves and accruals |  | 24 |  |  | 21 |
Total deferred income tax assets |  | $ | 429 |  |  | $ | 480 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (1,995 | ) |  | $ | (1,943 | )
Employee benefits |  | (178 | ) |  | (172 | )
Securitized costs |  | (59 | ) |  | (65 | )
Gas inventory |  | (32 | ) |  | (35 | )
Other |  | (29 | ) |  | (74 | )
Total deferred income tax liabilities |  | $ | (2,293 | ) |  | $ | (2,289 | )
Total net deferred income tax liabilities |  | $ | (1,864 | ) |  | $ | (1,809 | )
Loss And Credit Carryforwards | Presented in the following table are the tax loss and credit carryforwards at December 31, 2019:
In Millions
| Gross Amount |  | Tax Attribute |  | Expiration
CMS Energy, including Consumers |  |  |  |  |
Local net operating loss carryforwards |  | $ | 389 |  |  | $ | 4 |  | 2023 – 2036
General business credits |  | 206 |  |  | 206 |  | 2026 – 2039
Alternative minimum tax credits |  | 29 |  |  | 29 |  | Not applicable
Total tax attributes |  |  |  | $ | 239 |  |
Consumers |  |  |  |  |
General business credits |  | $ | 20 |  |  | $ | 20 |  | 2027 – 2039
Total tax attributes |  |  |  | $ | 20 |  |
Reconciliation Of Beginning And Ending Uncertain Tax Benefits | Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 19 |  |  | $ | 14 |  |  | $ | 5 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 10 |
Additions for prior-year tax positions |  | 3 |  |  | 4 |  |  | — |
Reductions for prior-year tax positions |  | — |  |  | — |  |  | (1 | )
Balance at end of period |  | $ | 23 |  |  | $ | 19 |  |  | $ | 14 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 28 |  |  | $ | 21 |  |  | $ | 5 |
Additions for current-year tax positions |  | 1 |  |  | 2 |  |  | 17 |
Additions for prior-year tax positions |  | 5 |  |  | 5 |  |  | — |
Reductions for prior-year tax positions |  | — |  |  | — |  |  | (1 | )
Balance at end of period |  | $ | 34 |  |  | $ | 28 |  |  | $ | 21 |
Consumers Energy Company |
Income Taxes [Line Items] |
Schedule Of Effective Income Tax Rate Reconciliation | Presented in the following table is the difference between actual income tax expense on continuing operations and income tax expense computed by applying the statutory U.S. federal income tax rate:
In Millions, Except Tax Rate |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 829 |  |  | $ | 774 |  |  | $ | 886 |
Income tax expense at statutory rate |  | 174 |  |  | 163 |  |  | 310 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect 1 |  | 48 |  |  | 46 |  |  | 26 |
TCJA excess deferred taxes 2 |  | (31 | ) |  | (26 | ) |  | — |
Production tax credits |  | (20 | ) |  | (14 | ) |  | (8 | )
Accelerated flow-through of regulatory tax benefits 3 |  | (13 | ) |  | (39 | ) |  | (39 | )
Research and development tax credits, net 4 |  | (2 | ) |  | (11 | ) |  | (1 | )
Impact of the TCJA 5 |  | — |  |  | (4 | ) |  | 148 |
Other, net |  | (9 | ) |  | — |  |  | (12 | )
Income tax expense |  | $ | 147 |  |  | $ | 115 |  |  | $ | 424 |
Effective tax rate |  | 17.7 | % |  | 14.9 | % |  | 47.9 | %
Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 928 |  |  | $ | 847 |  |  | $ | 971 |
Income tax expense at statutory rate |  | 195 |  |  | 178 |  |  | 340 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect 1 |  | 53 |  |  | 51 |  |  | 30 |
TCJA excess deferred taxes 2 |  | (31 | ) |  | (26 | ) |  | — |
Accelerated flow-through of regulatory tax benefits 3 |  | (13 | ) |  | (39 | ) |  | (39 | )
Production tax credits |  | (12 | ) |  | (12 | ) |  | (8 | )
Research and development tax credits, net 4 |  | (2 | ) |  | (11 | ) |  | (1 | )
Impact of the TCJA 5 |  | — |  |  | 1 |  |  | 33 |
Other, net |  | (5 | ) |  | — |  |  | (16 | )
Income tax expense |  | $ | 185 |  |  | $ | 142 |  |  | $ | 339 |
Effective tax rate |  | 19.9 | % |  | 16.8 | % |  | 34.9 | %
1 | In 2017, CMS Energy completed the evaluation of its methodology for the state apportionment of Consumers’ electricity sales to MISO, taking into account recent state tax law developments in the electric utility sector. To recognize the anticipated refund and the impact of the expected lower effective tax rate on their deferred state tax liabilities, CMS Energy, including Consumers, recorded a $14 million income tax benefit in 2017. These tax benefits were net of reserves for uncertain tax positions and primarily
attributable to Consumers. In 2018, CMS Energy amended its 2013 Michigan Corporate Income Tax return and submitted a refund claim for taxes previously paid. The refund claim was denied by the State of Michigan. In 2019, CMS Energy received an unfavorable informal conference decision and filed a petition with the Michigan Tax Tribunal. A trial is anticipated in 2020. CMS Energy’s uncertain tax position on this matter remains unchanged.
2 | In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a net $1.6 billion regulatory liability. As a result of an order received in September 2019, Consumers began refunding these excess deferred taxes to customers. For additional details on the order received, see Note 3, Regulatory Matters.
3 | In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014, with the electric portion ending in 2018 and the gas portion continuing through 2025.
4 | In March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions, at that time.
5 | In December 2017, CMS Energy and Consumers recorded a reasonable estimate to measure and account for the impact of the TCJA. In December 2018, CMS Energy recorded a true-up of their estimate and eliminated the $9 million valuation allowance on the sequestration of alternative minimum tax credits.
Significant Components Of Income Tax Expense | Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (31 | ) |  | $ | (67 | ) |  | $ | — |
State and local |  | 28 |  |  | — |  |  | 6 |
|  | $ | (3 | ) |  | $ | (67 | ) |  | $ | 6 |
Deferred income taxes |  |  |  |  |  |
Federal |  | $ | 97 |  |  | $ | 112 |  |  | $ | 368 |
State and local |  | 32 |  |  | 58 |  |  | 36 |
|  | $ | 129 |  |  | $ | 170 |  |  | $ | 404 |
Deferred income tax credit |  | 21 |  |  | 12 |  |  | 14 |
Tax expense |  | $ | 147 |  |  | $ | 115 |  |  | $ | 424 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | 107 |  |  | $ | 6 |  |  | $ | 159 |
State and local |  | 41 |  |  | 13 |  |  | 17 |
|  | $ | 148 |  |  | $ | 19 |  |  | $ | 176 |
Deferred income taxes |  |  |  |  |  |
Federal |  | $ | (10 | ) |  | $ | 60 |  |  | $ | 120 |
State and local |  | 26 |  |  | 51 |  |  | 29 |
|  | $ | 16 |  |  | $ | 111 |  |  | $ | 149 |
Deferred income tax credit |  | 21 |  |  | 12 |  |  | 14 |
Tax expense |  | $ | 185 |  |  | $ | 142 |  |  | $ | 339 |
Principal Components Of Deferred Income Tax Assets And Liailities | Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions |
December 31 | 2019 |  | 2018 |
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 239 |  |  | $ | 385 |
Net regulatory tax liability |  | 385 |  |  | 395 |
Reserves and accruals |  | 43 |  |  | 39 |
Total deferred income tax assets |  | $ | 667 |  |  | $ | 819 |
Valuation allowance |  | (2 | ) |  | (8 | )
Total deferred income tax assets, net of valuation allowance |  | $ | 665 |  |  | $ | 811 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,033 | ) |  | $ | (1,955 | )
Employee benefits |  | (172 | ) |  | (165 | )
Securitized costs |  | (59 | ) |  | (65 | )
Gas inventory |  | (32 | ) |  | (35 | )
Other |  | (24 | ) |  | (78 | )
Total deferred income tax liabilities |  | $ | (2,320 | ) |  | $ | (2,298 | )
Total net deferred income tax liabilities |  | $ | (1,655 | ) |  | $ | (1,487 | )
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 385 |  |  | $ | 395 |
Tax loss and credit carryforwards |  | 20 |  |  | 64 |
Reserves and accruals |  | 24 |  |  | 21 |
Total deferred income tax assets |  | $ | 429 |  |  | $ | 480 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (1,995 | ) |  | $ | (1,943 | )
Employee benefits |  | (178 | ) |  | (172 | )
Securitized costs |  | (59 | ) |  | (65 | )
Gas inventory |  | (32 | ) |  | (35 | )
Other |  | (29 | ) |  | (74 | )
Total deferred income tax liabilities |  | $ | (2,293 | ) |  | $ | (2,289 | )
Total net deferred income tax liabilities |  | $ | (1,864 | ) |  | $ | (1,809 | )
Loss And Credit Carryforwards | Presented in the following table are the tax loss and credit carryforwards at December 31, 2019:
In Millions
| Gross Amount |  | Tax Attribute |  | Expiration
CMS Energy, including Consumers |  |  |  |  |
Local net operating loss carryforwards |  | $ | 389 |  |  | $ | 4 |  | 2023 – 2036
General business credits |  | 206 |  |  | 206 |  | 2026 – 2039
Alternative minimum tax credits |  | 29 |  |  | 29 |  | Not applicable
Total tax attributes |  |  |  | $ | 239 |  |
Consumers |  |  |  |  |
General business credits |  | $ | 20 |  |  | $ | 20 |  | 2027 – 2039
Total tax attributes |  |  |  | $ | 20 |  |
Reconciliation Of Beginning And Ending Uncertain Tax Benefits | Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions |
Years Ended December 31 | 2019 |  | 2018 |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 19 |  |  | $ | 14 |  |  | $ | 5 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 10 |
Additions for prior-year tax positions |  | 3 |  |  | 4 |  |  | — |
Reductions for prior-year tax positions |  | — |  |  | — |  |  | (1 | )
Balance at end of period |  | $ | 23 |  |  | $ | 19 |  |  | $ | 14 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 28 |  |  | $ | 21 |  |  | $ | 5 |
Additions for current-year tax positions |  | 1 |  |  | 2 |  |  | 17 |
Additions for prior-year tax positions |  | 5 |  |  | 5 |  |  | — |
Reductions for prior-year tax positions |  | — |  |  | — |  |  | (1 | )
Balance at end of period |  | $ | 34 |  |  | $ | 28 |  |  | $ | 21 |

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