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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
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 |  | 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.
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 | 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 |
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 | 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) |
Loss And Credit Carryforwards | 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 |  |
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 | 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 |
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 |  | 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.
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 | 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 |
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 | 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) |
Loss And Credit Carryforwards | 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 |  |
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 | 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 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for 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 and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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