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Detach here and mail with your payment. Do not fold or staple the application.
Michigan Department of Treasury, Form 4 (Rev. 05-19)
Issued under the authority of Public
Acts 281 of 1967, as amended
and 36 of 2007.
Application for Extension of Time to File Michigan Tax Returns
Make check payable to “State of Michigan.” Print “Michigan Extension” and last four digits of ler’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 2. Month and Year Your Tax Year Ends (MM-YYYY) 3.
Full Federal Employer Identication or TR No.
Check ONLY ONE
Fiduciary Tax
(includes Composite Filers)
Income Tax (excludes
Home Heating Credit)
4.
5.
Filer’s Full Social Security No. (9 digits)
Check if extension is requested for good
cause (see instructions).
Michigan Business
Tax
Corporate Income
Tax
6.
7.
Spouse’s Full Social Security No. (if ling jointly)
Check if an extension was granted for
ler’s federal tax return.
8. Business or Trust Name 9. Tentative Annual Tax
10. Filer’s Name (rst 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
.00
DO NOT WRITE IN THIS SPACE
Important Information
An extension of time to le 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 ling extensions or Form 5301 for city
corporate extensions.
Income Tax (Individual, Composite and Fiduciary)
File Form 4 or a copy of your federal extension. An extension of time
to le the federal return automatically extends the time to le the
Michigan return to the new federal due date. An extension of time to
le is not an extension of time to pay. If you have not been granted
a federal extension, the Michigan Department of Treasury (Treasury)
will grant a 6 month extension for Individual Income Tax (IIT) and
composite returns, or a 5.5 month extension for duciary returns.
• Do not le this form if you are not submitting a required
extension payment with this form.
• If, at the time the extension is led, 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 ling
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 ling 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 lers
should include any Michigan withholding.
• An extension is not necessary when you expect to claim a
refund. Late ling penalty may not apply as refunds can be
claimed up to 4 years from the original due date without an
extension.
CIT and MBT
Business tax lers must use this form to request an extension and
must le it even if the Internal Revenue Service has approved a
federal extension.
• If this form is properly prepared, meeting all listed conditions,
and led 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 le 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 ling 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 eect
January 1, 2012, and replaced the Michigan Business Tax (MBT),
except for certain businesses that opt to continue claiming
certicated credits. Fiscal Filers of the CIT or MBT must consult
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
section in the CIT Forms and Instructions for Standard Taxpayers
(Form 4890) or the “Supplemental Instructions for Standard
Fiscal MBT Filers” section in the MBT Forms and Instructions
for Standard Taxpayers (Form 4600), for additional details on
completing Form 4.
NOTE: Business tax lers should check the box for CIT or MBT
based on the business tax they plan to le. However, this form will
extend both business taxes for the 2019 tax year if it is properly
prepared, meets all listed conditions, and is led timely. This form
does not make the election to remain under the MBT.
Unitary Business Group (UBG)
A UBG must le a combined return for its business taxes under
the name and Federal Employer Identication 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 ling the combined return. Any payment
included with such a request will be applied to the UBG. If a UBG
includes standard members and nancial institutions, it will have
two DMs and le two combined returns. In that case, a separate
4 (Rev. 05-19)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
