Michigan Instructions for Application for Extension of Time to File Michigan Tax Returns

Instructions for Application for Extension of Time to File Michigan Tax Returns
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
4 (Rev. 03-23)

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns

Important Information

An extension of time to file is not an extension of time to pay.
Read the Line-by-Line Instructions before completing Form 4. The
form and payment must be postmarked on or before the original due
date of the return.
NOTE: Do not use this form for City of Detroit extensions. Use
Form 5209 for individual city filing extensions or Form 5301 for city
corporate extensions.
Income Tax (Individual, Composite and Fiduciary)
Individual and Fiduciary filers submit Form 4 or a copy of your
federal extension. An extension of time to file the federal return
automatically extends the time to file the Michigan return to the
new federal due date. Composite filers must submit Form 4 even
if a federal extension was filed. An extension of time to file is not
an extension of time to pay. If you have not been granted a federal
extension, the Michigan Department of Treasury (Treasury) will
generally grant a 6 month extension for Individual Income Tax (IIT)
and composite returns, or a 5.5 month extension for fiduciary returns.
• Do not file this form if you are not submitting a required
extension payment with this form.
• If, at the time the extension is filed, it is determined additional
Michigan tax is due, send the amount due and a completed
Form 4 or a copy of your federal extension form. If filing
Form 4, do not send a copy of the federal extension to Treasury.
Retain a copy for your records. Extension requests received
without required payment will be denied. Late filing penalty
and interest will accrue on the unpaid tax from the original due
date of the return.
• Payments made to date include withholding, estimated tax
payments, a credit forward from the previous tax year, and any
other payments previously made for this tax year. IIT filers
should include any Michigan withholding.
• An extension is not necessary when you expect to claim a
refund. Late filing penalty may not apply as refunds can be
claimed up to 4 years from the original due date without an
extension.

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CIT and MBT
Business tax filers must use this form to request an extension and
must file it even if the Internal Revenue Service has approved a
federal extension.
• If this form is properly prepared, meeting all listed conditions,
and filed timely, Treasury will grant you an extension to the
last day of the eighth month beyond the original due date
regardless of whether you are granted a federal extension.
• Do not send a copy of the federal extension to Treasury. Retain
a copy for your records.
• An extension of time to file is not an extension of time to
pay. If there will be a business tax liability, payment must
be included with this form and/or appropriate estimated
tax payments must have been made during the tax year,
or the extension request will be denied. Late filing penalty and
interest will accrue on the unpaid tax from the original due date of
the return.
NOTE: Public Act 38 of 2011 established the Michigan
Corporate Income Tax (CIT). The CIT took effect
January 1, 2012, and replaced the Michigan Business Tax (MBT),
except for certain businesses that elect to continue claiming
certificated credits.
NOTE: Business tax filers should check the box for CIT or MBT
based on the business tax they plan to file. However, this form will
extend both business taxes for the 2023 tax year if it is properly
prepared, meets all listed conditions, and is filed timely. This form
does not make the election to remain under the MBT.
Unitary Business Group (UBG)
A UBG must file a combined return for its business taxes under
the name and Federal Employer Identification Number (FEIN)
or Michigan Treasury (TR) assigned number of the Designated
Member (DM) of the group. Only the DM may submit a valid
Form 4 for the UBG. If any other member submits Form 4, it will
not extend the time for filing the combined return. Any payment
included with such a request will be applied to the UBG. If a UBG
includes standard members and financial institutions, it will have
two DMs and file two combined returns. In that case, a separate

Detach here and mail with your payment. Do not fold or staple the application.

Michigan Department of Treasury, Form 4 (Rev. 02-23)

Application for Extension of Time to File Michigan Tax Returns

Reset Form

Issued under the authority of Public
Acts 281 of 1967, as amended
and 36 of 2007.

Make check payable to “State of Michigan.” Print “Michigan Extension” and last four digits of filer’s Social Security number or full account number on the
check. Mail to: Michigan Department of Treasury, PO Box 30774, Lansing, MI 48909
1. Extension request is for the following tax
Check ONLY ONE
Income Tax (excludes

2. Month and Year Your Tax Year Ends (MM-YYYY)

Fiduciary Tax

Home Heating Credit)

(includes Composite Filers)

Michigan Business
Tax

Corporate Income
Tax

3. Full Federal Employer Identification or TR No.

4.

Check if extension is requested for good
cause (see instructions).

 5. Filer’s Full Social Security No. (9 digits)

6.

Check if an extension was granted for
filer’s federal tax return.

 7. Spouse’s Full Social Security No. (if filing jointly)

8. Business or Trust Name

9. Tentative Annual Tax

10. Filer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name

11. Total Payments Made to Date

12. Mailing Address (Address, City, State and ZIP Code)

13. Payment Amount

DO NOT WRITE IN THIS SPACE

.00

Form 4, Page 2

extension must be requested (if desired) for each combined return,
through the DM designated on that return. For more information,
see the “Supplemental Instructions for Standard Members in
UBGs” section in Form 4890 or Form 4600.

Line-by-Line Instructions
Lines not listed are explained on the form.
Line 1: File a separate application for each tax type. Check
the box next to the appropriate tax. If filing a Composite Income
Tax return (for nonresident partners or shareholders), check the
“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT)
extension, note the extension does not apply to a Home Heating
Credit Claim or City of Detroit extensions.
Line 2: Enter the month and year your tax year ends, NOT the date
you are making the payment. For most IIT filers, this date is 12-2023.
Lines 3, 5, and 7: CIT, MBT, Fiduciary, and Composite filers, enter
your FEIN or TR number on line 3. IIT filers only, enter your full
Social Security number (9 digits) on line 5 (and line 7 if filing jointly).
Line 4: Composite filers or filers who have not been granted
a federal extension may request an extension for good cause.
Examples of good cause include, but are not limited to:
(a) taxpayer’s initial return, (b) taxpayer’s final return, (c) a change
in accounting period, and (d) taxpayer’s books and records are not
available or complete. NOTE: The inability to pay a tax due is
not good cause.
Line 6: Check the box if you have been granted a federal
extension. Retain a copy of your federal extension for your files.
By checking the box on line 6, you are affirming that you have a
federal extension in your possession. You must be able to produce
a copy for verification, if requested.
Lines 8 and 10: If applicable, these lines must both be
completed to avoid delays in processing.
Line 13: Enter the amount of your extension payment.

IIT Filers: This payment should be claimed, in addition to any
estimates or credit forward, on the corresponding line of your
MI-1040. You may make your IIT extension payment electronically
using Michigan’s e-Payments service. Payment options include
direct debit (eCheck) from your checking or savings account, or
payment by credit or debit card. Visit www.michigan.gov/iit for
more information.

Penalty and Interest
If the tax due is underestimated and sufficient payment is not
paid with the application for extension, interest will be due on the
unpaid or underpaid amount.
The interest rate is 1 percent above the adjusted prime rate and is
adjusted on January 1 and July 1. Interest is charged from the original
due date of the return to the date the balance of the tax is paid.
Any one of the following penalties may also apply to the unpaid tax:
• The initial penalty is 5 percent of tax due. Penalty increases by
an additional 5 percent per month or fraction thereof, after the
second month, to a maximum of 25 percent for failure to pay;
• 10 percent for negligence;
• 25 percent for intentional disregard of the law.

When You Have Finished
Detach Form 4 from the instructions and mail to the address on the
form. CIT and MBT filers that submit a properly completed request
will receive a written response at the legal address on file with
Treasury. IIT, Composite and Fiduciary Tax filers will not receive a
response.
IIT Filers
If you choose to make your extension payment electronically,
you do not need to mail Form 4 to Treasury.

Computation and Payment of Tax Due
Estimate tax liability for the year and pay any unpaid portion of the estimate with the application for extension.
A. Tax before credits.............................................................................................................
B. Credits (if any) .................................................................................................................
C. Total annual tax liability. Subtract line B from line A.
Enter here and carry to Form 4, line 9 .............................................................................
D. Payments made to date. Enter here and carry to Form 4, line 11 * .................................
E. Estimated balance due. Subtract line D from line C........................................................
F. Amount paid with Form 4. Enter here and carry to Form 4, line 13 ...............................

A.
B.
C.
D.
E.
F.

* Payments made to date include withholding, estimated tax payments, a credit forward from the previous tax year, and any other payments
previously made for this tax year.