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Income Taxes | 12 Months Ended
--- | ---
Dec. 31, 2021
Income Taxes [Line Items] |
Income Taxes | Income TaxesCMS Energy and its subsidiaries file a consolidated U.S. federal income tax return as well as a Michigan Corporate Income Tax return for the unitary business group and various other state unitary group combined income tax returns. Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement. 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 |  | 2021 |  | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  |  |  | $ | 823 |  |  |  |  | $ | 809 |  |  | $ | 764 |
Income tax expense at statutory rate |  |  |  | 173 |  |  |  |  | 170 |  |  | 160 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  |  | 39 |  |  |  |  | 44 |  |  | 46 |
TCJA excess deferred taxes 1 |  |  |  | (50) |  |  |  |  | (35) |  |  | (31) |
Production tax credits |  |  |  | (40) |  |  |  |  | (28) |  |  | (20) |
Accelerated flow-through of regulatory tax benefits 2 |  |  |  | (28) |  |  |  |  | (13) |  |  | (13) |
Research and development tax credits, net 3 |  |  |  | (3) |  |  |  |  | (11) |  |  | (2) |
Refund of alternative minimum tax sequestration 4 |  |  |  | — |  |  |  |  | (9) |  |  | — |
Other, net |  |  |  | 4 |  |  |  |  | (3) |  |  | (9) |
Income tax expense |  |  |  | $ | 95 |  |  |  |  | $ | 115 |  |  | $ | 131 |
Effective tax rate |  |  |  | 11.5 | % |  |  |  | 14.2 | % |  | 17.1 | %
Consumers |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  |  |  | $ | 1,024 |  |  |  |  | $ | 989 |  |  | $ | 928 |
Income tax expense at statutory rate |  |  |  | 215 |  |  |  |  | 208 |  |  | 195 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  |  | 54 |  |  |  |  | 47 |  |  | 53 |
TCJA excess deferred taxes 1 |  |  |  | (50) |  |  |  |  | (35) |  |  | (31) |
Accelerated flow-through of regulatory tax benefits 2 |  |  |  | (28) |  |  |  |  | (13) |  |  | (13) |
Production tax credits |  |  |  | (33) |  |  |  |  | (19) |  |  | (12) |
Research and development tax credits, net 3 |  |  |  | (3) |  |  |  |  | (11) |  |  | (2) |
Other, net |  |  |  | 1 |  |  |  |  | (4) |  |  | (5) |
Income tax expense |  |  |  | $ | 156 |  |  |  |  | $ | 173 |  |  | $ | 185 |
Effective tax rate |  |  |  | 15.2 | % |  |  |  | 17.5 | % |  | 19.9 | %
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 by the end of 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 by the end of 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. Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2021 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (1) |  |  | $ | (35) |  |  | $ | (31) |
State and local |  | 1 |  |  | (2) |  |  | 28 |
|  | $ | — |  |  | $ | (37) |  |  | $ | (3) |
Deferred income taxes |  |  |  |  |  |
Federal |  | 49 |  |  | 100 |  |  | 84 |
State and local |  | 49 |  |  | 57 |  |  | 29 |
|  | $ | 98 |  |  | $ | 157 |  |  | $ | 113 |
Deferred income tax credit |  | (3) |  |  | (5) |  |  | 21 |
Tax expense |  | $ | 95 |  |  | $ | 115 |  |  | $ | 131 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (13) |  |  | $ | 3 |  |  | $ | 107 |
State and local |  | 15 |  |  | (7) |  |  | 41 |
|  | $ | 2 |  |  | $ | (4) |  |  | $ | 148 |
Deferred income taxes |  |  |  |  |  |
Federal |  | 103 |  |  | 115 |  |  | (10) |
State and local |  | 54 |  |  | 67 |  |  | 26 |
|  | $ | 157 |  |  | $ | 182 |  |  | $ | 16 |
Deferred income tax credit |  | (3) |  |  | (5) |  |  | 21 |
Tax expense |  | $ | 156 |  |  | $ | 173 |  |  | $ | 185 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2021 | 2020
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 332 |  |  | $ | 483 |
Net regulatory tax liability |  | 349 |  |  | 372 |
Reserves and accruals |  | 32 |  |  | 62 |
Total deferred income tax assets |  | $ | 713 |  |  | $ | 917 |
Valuation allowance |  | (2) |  |  | (1) |
Total deferred income tax assets, net of valuation allowance |  | $ | 711 |  |  | $ | 916 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,395) |  |  | $ | (2,287) |
Employee benefits |  | (399) |  |  | (364) |
Securitized costs |  | (46) |  |  | (53) |
Gas inventory |  | (22) |  |  | (24) |
Other |  | (59) |  |  | (51) |
Total deferred income tax liabilities |  | $ | (2,921) |  |  | $ | (2,779) |
Total net deferred income tax liabilities |  | $ | (2,210) |  |  | $ | (1,863) |
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 349 |  |  | $ | 372 |
Tax loss and credit carryforwards |  | 134 |  |  | 216 |
Reserves and accruals |  | 24 |  |  | 24 |
Total deferred income tax assets |  | $ | 507 |  |  | $ | 612 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,341) |  |  | $ | (2,230) |
Employee benefits |  | (388) |  |  | (365) |
Securitized costs |  | (46) |  |  | (53) |
Gas inventory |  | (22) |  |  | (24) |
Other |  | (50) |  |  | (34) |
Total deferred income tax liabilities |  | $ | (2,847) |  |  | $ | (2,706) |
Total net deferred income tax liabilities |  | $ | (2,340) |  |  | $ | (2,094) |
Deferred tax assets and liabilities are recognized for the estimated future tax effect of temporary differences between the tax basis of assets or liabilities and the reported amounts on CMS Energy’s and Consumers’ consolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 2021:
In Millions
|  | Tax Attribute | Expiration
CMS Energy, including Consumers |  |  |  |  |
Federal net operating loss carryforwards |  |  |  | $ | 3 |  | None
State net operating loss carryforwards |  |  |  | 55 |  | 2030
Local net operating loss carryforwards |  |  |  | 3 |  | 2024 – 2040
General business credits |  |  |  | 264 |  | 2034 – 2041
Federal charitable contribution carryforwards |  |  |  | 6 |  | 2025
State charitable contribution carryforwards |  |  |  | 1 |  | 2025
Total tax attributes |  |  |  | $ | 332 |  |
Consumers |  |  |  |  |
Federal net operating loss carryforwards |  |  |  | $ | 2 |  | None
State net operating loss carryforwards |  |  |  | 43 |  | 2030
General business credits |  |  |  | 83 |  | 2034-2041
Federal charitable contribution carryforwards |  |  |  | 5 |  | 2025
State charitable contribution carryforwards |  |  |  | 1 |  | 2025
Total tax attributes |  |  |  | $ | 134 |  |
CMS Energy has provided a valuation allowance of $2 million for the local tax loss carryforward. CMS Energy and Consumers expect to utilize fully their tax loss and credit carryforwards for which no valuation allowance has been provided. It is reasonably possible that further adjustments will be made to the valuation allowances within one year. In 2021, the sale of EnerBank to Regions Bank resulted in utilization of most of the federal net operating loss carryforwards. EnerBank is not included in CMS Energy’s Michigan tax filing, therefore state net operating loss carryforwards were not impacted by the sale of EnerBank. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2021 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 25 |  |  | $ | 23 |  |  | $ | 19 |
Additions for current-year tax positions |  | 2 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | — |  |  | 3 |  |  | 3 |
Reductions for prior-year tax positions |  | — |  |  | (2) |  |  | — |
Balance at end of period |  | $ | 27 |  |  | $ | 25 |  |  | $ | 23 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 31 |  |  | $ | 34 |  |  | $ | 28 |
Additions for current-year tax positions |  | 3 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | — |  |  | 4 |  |  | 5 |
Reductions for prior-year tax positions |  | — |  |  | (8) |  |  | — |
Balance at end of period |  | $ | 34 |  |  | $ | 31 |  |  | $ | 34 |
If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in future years. A trial is anticipated in 2022 with the Michigan Tax Tribunal related to the methodology of state apportionment for Consumers’ electricity sales to MISO; however, a final conclusion is not anticipated in the next 12 months. CMS Energy and Consumers recognize accrued interest and penalties, where applicable, as part of income tax expense. CMS Energy, including Consumers, recognized no interest or penalties for each of the years ended December 31, 2021, 2020, or 2019. The amount of income taxes paid is subject to ongoing audits by federal, state, local, and foreign tax authorities, which can result in proposed assessments. CMS Energy’s federal income tax returns for 2018 and subsequent years remain subject to examination by the IRS. CMS Energy’s Michigan Corporate Income Tax returns for 2013 and subsequent years remain subject to examination by the State of Michigan. CMS Energy’s and Consumers’ estimate of the potential outcome for any uncertain tax issue is highly judgmental. CMS Energy and Consumers believe that their accrued tax liabilities at December 31, 2021 were adequate for all years.
Consumers Energy Company |
Income Taxes [Line Items] |
Income Taxes | Income TaxesCMS Energy and its subsidiaries file a consolidated U.S. federal income tax return as well as a Michigan Corporate Income Tax return for the unitary business group and various other state unitary group combined income tax returns. Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement. 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 |  | 2021 |  | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  |  |  | $ | 823 |  |  |  |  | $ | 809 |  |  | $ | 764 |
Income tax expense at statutory rate |  |  |  | 173 |  |  |  |  | 170 |  |  | 160 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  |  | 39 |  |  |  |  | 44 |  |  | 46 |
TCJA excess deferred taxes 1 |  |  |  | (50) |  |  |  |  | (35) |  |  | (31) |
Production tax credits |  |  |  | (40) |  |  |  |  | (28) |  |  | (20) |
Accelerated flow-through of regulatory tax benefits 2 |  |  |  | (28) |  |  |  |  | (13) |  |  | (13) |
Research and development tax credits, net 3 |  |  |  | (3) |  |  |  |  | (11) |  |  | (2) |
Refund of alternative minimum tax sequestration 4 |  |  |  | — |  |  |  |  | (9) |  |  | — |
Other, net |  |  |  | 4 |  |  |  |  | (3) |  |  | (9) |
Income tax expense |  |  |  | $ | 95 |  |  |  |  | $ | 115 |  |  | $ | 131 |
Effective tax rate |  |  |  | 11.5 | % |  |  |  | 14.2 | % |  | 17.1 | %
Consumers |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  |  |  | $ | 1,024 |  |  |  |  | $ | 989 |  |  | $ | 928 |
Income tax expense at statutory rate |  |  |  | 215 |  |  |  |  | 208 |  |  | 195 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  |  | 54 |  |  |  |  | 47 |  |  | 53 |
TCJA excess deferred taxes 1 |  |  |  | (50) |  |  |  |  | (35) |  |  | (31) |
Accelerated flow-through of regulatory tax benefits 2 |  |  |  | (28) |  |  |  |  | (13) |  |  | (13) |
Production tax credits |  |  |  | (33) |  |  |  |  | (19) |  |  | (12) |
Research and development tax credits, net 3 |  |  |  | (3) |  |  |  |  | (11) |  |  | (2) |
Other, net |  |  |  | 1 |  |  |  |  | (4) |  |  | (5) |
Income tax expense |  |  |  | $ | 156 |  |  |  |  | $ | 173 |  |  | $ | 185 |
Effective tax rate |  |  |  | 15.2 | % |  |  |  | 17.5 | % |  | 19.9 | %
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 by the end of 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 by the end of 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. Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2021 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (1) |  |  | $ | (35) |  |  | $ | (31) |
State and local |  | 1 |  |  | (2) |  |  | 28 |
|  | $ | — |  |  | $ | (37) |  |  | $ | (3) |
Deferred income taxes |  |  |  |  |  |
Federal |  | 49 |  |  | 100 |  |  | 84 |
State and local |  | 49 |  |  | 57 |  |  | 29 |
|  | $ | 98 |  |  | $ | 157 |  |  | $ | 113 |
Deferred income tax credit |  | (3) |  |  | (5) |  |  | 21 |
Tax expense |  | $ | 95 |  |  | $ | 115 |  |  | $ | 131 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (13) |  |  | $ | 3 |  |  | $ | 107 |
State and local |  | 15 |  |  | (7) |  |  | 41 |
|  | $ | 2 |  |  | $ | (4) |  |  | $ | 148 |
Deferred income taxes |  |  |  |  |  |
Federal |  | 103 |  |  | 115 |  |  | (10) |
State and local |  | 54 |  |  | 67 |  |  | 26 |
|  | $ | 157 |  |  | $ | 182 |  |  | $ | 16 |
Deferred income tax credit |  | (3) |  |  | (5) |  |  | 21 |
Tax expense |  | $ | 156 |  |  | $ | 173 |  |  | $ | 185 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2021 | 2020
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 332 |  |  | $ | 483 |
Net regulatory tax liability |  | 349 |  |  | 372 |
Reserves and accruals |  | 32 |  |  | 62 |
Total deferred income tax assets |  | $ | 713 |  |  | $ | 917 |
Valuation allowance |  | (2) |  |  | (1) |
Total deferred income tax assets, net of valuation allowance |  | $ | 711 |  |  | $ | 916 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,395) |  |  | $ | (2,287) |
Employee benefits |  | (399) |  |  | (364) |
Securitized costs |  | (46) |  |  | (53) |
Gas inventory |  | (22) |  |  | (24) |
Other |  | (59) |  |  | (51) |
Total deferred income tax liabilities |  | $ | (2,921) |  |  | $ | (2,779) |
Total net deferred income tax liabilities |  | $ | (2,210) |  |  | $ | (1,863) |
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 349 |  |  | $ | 372 |
Tax loss and credit carryforwards |  | 134 |  |  | 216 |
Reserves and accruals |  | 24 |  |  | 24 |
Total deferred income tax assets |  | $ | 507 |  |  | $ | 612 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,341) |  |  | $ | (2,230) |
Employee benefits |  | (388) |  |  | (365) |
Securitized costs |  | (46) |  |  | (53) |
Gas inventory |  | (22) |  |  | (24) |
Other |  | (50) |  |  | (34) |
Total deferred income tax liabilities |  | $ | (2,847) |  |  | $ | (2,706) |
Total net deferred income tax liabilities |  | $ | (2,340) |  |  | $ | (2,094) |
Deferred tax assets and liabilities are recognized for the estimated future tax effect of temporary differences between the tax basis of assets or liabilities and the reported amounts on CMS Energy’s and Consumers’ consolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 2021:
In Millions
|  | Tax Attribute | Expiration
CMS Energy, including Consumers |  |  |  |  |
Federal net operating loss carryforwards |  |  |  | $ | 3 |  | None
State net operating loss carryforwards |  |  |  | 55 |  | 2030
Local net operating loss carryforwards |  |  |  | 3 |  | 2024 – 2040
General business credits |  |  |  | 264 |  | 2034 – 2041
Federal charitable contribution carryforwards |  |  |  | 6 |  | 2025
State charitable contribution carryforwards |  |  |  | 1 |  | 2025
Total tax attributes |  |  |  | $ | 332 |  |
Consumers |  |  |  |  |
Federal net operating loss carryforwards |  |  |  | $ | 2 |  | None
State net operating loss carryforwards |  |  |  | 43 |  | 2030
General business credits |  |  |  | 83 |  | 2034-2041
Federal charitable contribution carryforwards |  |  |  | 5 |  | 2025
State charitable contribution carryforwards |  |  |  | 1 |  | 2025
Total tax attributes |  |  |  | $ | 134 |  |
CMS Energy has provided a valuation allowance of $2 million for the local tax loss carryforward. CMS Energy and Consumers expect to utilize fully their tax loss and credit carryforwards for which no valuation allowance has been provided. It is reasonably possible that further adjustments will be made to the valuation allowances within one year. In 2021, the sale of EnerBank to Regions Bank resulted in utilization of most of the federal net operating loss carryforwards. EnerBank is not included in CMS Energy’s Michigan tax filing, therefore state net operating loss carryforwards were not impacted by the sale of EnerBank. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2021 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 25 |  |  | $ | 23 |  |  | $ | 19 |
Additions for current-year tax positions |  | 2 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | — |  |  | 3 |  |  | 3 |
Reductions for prior-year tax positions |  | — |  |  | (2) |  |  | — |
Balance at end of period |  | $ | 27 |  |  | $ | 25 |  |  | $ | 23 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 31 |  |  | $ | 34 |  |  | $ | 28 |
Additions for current-year tax positions |  | 3 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | — |  |  | 4 |  |  | 5 |
Reductions for prior-year tax positions |  | — |  |  | (8) |  |  | — |
Balance at end of period |  | $ | 34 |  |  | $ | 31 |  |  | $ | 34 |
If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in future years. A trial is anticipated in 2022 with the Michigan Tax Tribunal related to the methodology of state apportionment for Consumers’ electricity sales to MISO; however, a final conclusion is not anticipated in the next 12 months. CMS Energy and Consumers recognize accrued interest and penalties, where applicable, as part of income tax expense. CMS Energy, including Consumers, recognized no interest or penalties for each of the years ended December 31, 2021, 2020, or 2019. The amount of income taxes paid is subject to ongoing audits by federal, state, local, and foreign tax authorities, which can result in proposed assessments. CMS Energy’s federal income tax returns for 2018 and subsequent years remain subject to examination by the IRS. CMS Energy’s Michigan Corporate Income Tax returns for 2013 and subsequent years remain subject to examination by the State of Michigan. CMS Energy’s and Consumers’ estimate of the potential outcome for any uncertain tax issue is highly judgmental. CMS Energy and Consumers believe that their accrued tax liabilities at December 31, 2021 were adequate for all years.

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- Definition Income Taxes [Line Items] + References No definition available. + Details
Name: | cms_IncomeTaxesLineItems
Namespace Prefix: | cms_
Data Type: | xbrli:stringItemType
Balance Type: | na
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