Application for Extension of Time to File City Income Tax Partnership Return
Important Information
Line-by-Line Instructions
An extension of time to file is not an extension of time to
Partnership Name and Address: The address entered here is
pay. The form and payment must be postmarked on or before
the address that will be used for correspondence regarding this
the original due date of the return.
extension request.
Tax Year Ending: Enter the month and year your tax year ends,
City Income Tax Partnership filers must use this form to
NOT the date you are making the payment.
request an extension and must file it even if the Internal
Revenue Service has approved a federal extension and/or the
Federal Employer Identification Number (FEIN): Use the
Michigan Department of Treasury has approved a state tax
FEIN used when filing the City of Detroit Partnership Income Tax
extension.
Quarterly Estimated Payment Voucher (Form 5461). This is the
FEIN that should be used when filing the City of Detroit Income Tax
Do not send a copy of the federal extension or state extension.
Partnership Return (Form 5458).
Retain a copy for your records.
Submitting an Extension
An extension of time to file is not an extension of time to pay.
If there will be a tax liability, payment must be included with
Make the check payable to “State of Michigan - Detroit.” Write
this form and/or appropriate estimated tax payments (of at least
the Federal Employer Identification Number (FEIN) and “2017
70% of the prior year tax obligation) must have been made
Form 5460” on the check. Complete Form 5460 and mail, with
during the tax year, or the extension request will be denied. If
the payment, to:
the tax due is underestimated and the payment made with the
Michigan Department of Treasury
extension request is insufficient, interest and penalty are due on
City Tax Administration
the amount underpaid.
PO Box 30813
If this form is properly prepared, meeting all listed conditions,
Lansing MI 48909
and filed timely, the taxpayer will receive an extension of six
months beyond the original due date.
Reset Form
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Detach here and mail with your payment.
Michigan Department of Treasury - City Tax Administration, 5460 (01-17)
Application for Extension of Time to File City Income Tax Partnership Return
Issued under authority of Public Act 284 of 1964, as amended.
Tax Year End (MM-DD-YYYY)
Payment is for the City of
City Code
DETROIT
170
Partnership Name
Federal Employer Identification Number
Address
1. Tentative Annual Tax
00
City
State
ZIP Code
2. Total Payments Made to Date
00
3. Payment Amount
Make check payable to “State of Michigan - Detroit.” Print the taxpayer FEIN and “2017 Form 5460” on the check.
00
Mail to: Michigan Department of Treasury, City ax Division, PO Box 30813, Lansing MI 48909
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