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Income Taxes (Policy)
12 Months Ended
Dec. 31, 2012
Income Tax Policy

CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return and a unitary Michigan income tax return.  Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement.

Consumers Energy Company [Member]
 
Income Tax Policy

CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return and a unitary Michigan income tax return.  Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement.