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v3.21.1

Income Taxes | 3 Months Ended
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Mar. 31, 2021
Income Taxes [Line Items] |
Income Taxes | 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:
Three Months Ended March 31 | 2021 |  | 2020 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.1 |  |  |  |  | 4.6 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (5.3) |  |  |  |  | (3.9) |  |  |  |  |
Production tax credits |  | (4.7) |  |  |  |  | (2.8) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (3.0) |  |  |  |  | (1.5) |  |  |  |  |
Research and development tax credits, net 3 |  | (0.3) |  |  |  |  | (3.4) |  |  |  |  |
Refund of alternative minimum tax sequestration 4 |  | — |  |  |  |  | (3.3) |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | (0.7) |  |  |  |  |
Effective tax rate |  | 13.0 | % |  |  |  | 10.0 | % |  |  |  |
Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.1 |  |  |  |  | 4.9 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (5.1) |  |  |  |  | (3.4) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (3.7) |  |  |  |  | (1.9) |  |  |  |  |
Production tax credits |  | (2.6) |  |  |  |  | (1.4) |  |  |  |  |
Research and development tax credits, net 3 |  | (0.2) |  |  |  |  | (3.1) |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | (0.3) |  |  |  |  |
Effective tax rate |  | 14.3 | % |  |  |  | 15.8 | % |  |  |  |
1 In September 2020, the MPSC authorized Consumers to accelerate the amortization of a regulatory liability associated with unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. The regulatory liability, which was previously scheduled to be amortized through 2029, will now be fully amortized in 2022. 2 In September 2020, the MPSC authorized Consumers to accelerate the amortization of income tax benefits associated with the cost to remove gas plant assets. These tax benefits, which were previously scheduled to be amortized through 2025, will now be fully amortized in 2022. 3 In March 2020, CMS Energy finalized a study of research and development tax credits for tax years 2012 through 2018. As a result, in 2020, CMS Energy, including Consumers, recognized a $9 million increase in the credit, net of reserves for uncertain tax positions. Of this amount, $8 million was recognized at Consumers. 4 In January 2020, the IRS issued a decision restoring alternative minimum tax credit refunds sequestered in years prior to 2018. As a result, in 2020, CMS Energy recognized a $9 million income tax benefit for sequestered amounts related to its 2017 tax return. CMS Energy received the refund in April 2020.
Consumers Energy Company |
Income Taxes [Line Items] |
Income Taxes | 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:
Three Months Ended March 31 | 2021 |  | 2020 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.1 |  |  |  |  | 4.6 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (5.3) |  |  |  |  | (3.9) |  |  |  |  |
Production tax credits |  | (4.7) |  |  |  |  | (2.8) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (3.0) |  |  |  |  | (1.5) |  |  |  |  |
Research and development tax credits, net 3 |  | (0.3) |  |  |  |  | (3.4) |  |  |  |  |
Refund of alternative minimum tax sequestration 4 |  | — |  |  |  |  | (3.3) |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | (0.7) |  |  |  |  |
Effective tax rate |  | 13.0 | % |  |  |  | 10.0 | % |  |  |  |
Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.1 |  |  |  |  | 4.9 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (5.1) |  |  |  |  | (3.4) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (3.7) |  |  |  |  | (1.9) |  |  |  |  |
Production tax credits |  | (2.6) |  |  |  |  | (1.4) |  |  |  |  |
Research and development tax credits, net 3 |  | (0.2) |  |  |  |  | (3.1) |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | (0.3) |  |  |  |  |
Effective tax rate |  | 14.3 | % |  |  |  | 15.8 | % |  |  |  |
1 In September 2020, the MPSC authorized Consumers to accelerate the amortization of a regulatory liability associated with unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. The regulatory liability, which was previously scheduled to be amortized through 2029, will now be fully amortized in 2022. 2 In September 2020, the MPSC authorized Consumers to accelerate the amortization of income tax benefits associated with the cost to remove gas plant assets. These tax benefits, which were previously scheduled to be amortized through 2025, will now be fully amortized in 2022. 3 In March 2020, CMS Energy finalized a study of research and development tax credits for tax years 2012 through 2018. As a result, in 2020, CMS Energy, including Consumers, recognized a $9 million increase in the credit, net of reserves for uncertain tax positions. Of this amount, $8 million was recognized at Consumers. 4 In January 2020, the IRS issued a decision restoring alternative minimum tax credit refunds sequestered in years prior to 2018. As a result, in 2020, CMS Energy recognized a $9 million income tax benefit for sequestered amounts related to its 2017 tax return. CMS Energy received the refund in April 2020.

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
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