Form 4 - Application For Extension Of Time To File Michigan Tax Returns - 2015

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4 (Rev. 05-15), Page 1
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
• Payments made to date include withholding, estimated tax
Important Information
payments, a credit forward from the previous tax year, and any
An extension of time to file is not an extension of time to pay.
other payments previously made for this tax year. IIT filers
Read the Line-by-Line Instructions before completing Form 4. The
should include any Michigan withholding.
form and payment must be postmarked on or before the original due
CIT and MBT
date of the return.
Business tax filers must use this form to request an extension and
NOTE: Public Act 38 of 2011 established the Michigan
must file it even if the Internal Revenue Service has approved a
Corporate
Income
Tax
(CIT).
The
CIT
took
effect
federal extension.
January 1, 2012, and replaced the Michigan Business Tax (MBT),
except for certain businesses that opt to continue claiming
• If this form is properly prepared, meeting all listed conditions,
certificated credits. Fiscal Filers of the CIT or MBT must consult
and filed timely, Treasury will grant you an extension to the
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
last day of the eighth month beyond the original due date
section in the CIT Forms and Instructions for Standard Taxpayers
regardless of whether you are granted a federal extension.
(Form 4890) or the “Supplemental Instructions for Standard
• Do not send a copy of the federal extension to Treasury. Retain
Fiscal MBT Filers” section in the MBT Forms and Instructions
a copy for your records.
for Standard Taxpayers (Form 4600), for additional details on
• An extension of time to file is not an extension of time to
completing Form 4.
pay. If there will be a business tax liability, payment must
NOTE: Business tax filers should check the box for CIT or MBT
be included with this form and/or appropriate estimated
based on the business tax they plan to file. However, this form will
tax payments must have been made during the tax year,
extend both business taxes for the 2015 tax year if it is properly
or the extension request will be denied. Late filing penalty and
prepared, meets all listed conditions, and is filed timely. This form
interest will accrue on the unpaid tax from the original due date of
does not make the election to remain under the MBT.
the return.
Income Tax (Individual, Composite and Fiduciary)
File Form 4 or a copy of your federal extension. An extension of time
Unitary Business Group (UBG)
to file the federal return automatically extends the time to file the
A UBG must file a combined return for its business taxes under
Michigan return to the new federal due date. An extension of time to
the name and Federal Employer Identification Number (FEIN)
file is not an extension of time to pay. If you have not been granted
or Michigan Treasury (TR) assigned number of the Designated
a federal extension, the Michigan Department of Treasury (Treasury)
Member (DM) of the group. Only the DM may submit a valid
will grant a 180-day extension for Individual Income Tax (IIT) and
Form 4 for the UBG. If any other member submits Form 4, it will
composite returns, or a 150-day extension for fiduciary returns.
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
• Do not file this form if a refund is expected or if you are not
includes standard members and financial institutions, it will have
submitting payment with this form.
two DMs and file two combined returns. In that case, a separate
• If, at the time the extension is filed, it is determined additional
extension must be requested (if desired) for each combined return,
Michigan tax is due, send the amount due and a completed
through the DM designated on that return. For more information,
Form 4 or a copy of your federal extension form. If filing
see the “Supplemental Instructions for Standard Members in
Form 4, do not send a copy of the federal extension to Treasury.
UBGs” section in Form 4890 or Form 4600.
Retain a copy for your records. Extension requests received
without payment will be denied. Late filing penalty and interest
will accrue on the unpaid tax from the original due date of the
return.
#
Detach here and mail with your payment. Do not fold or staple the application.
Issued under the authority of Public
Michigan Department of Treasury, Form 4 (Rev. 05-15)
Acts 281 of 1967, as amended
Application for Extension of Time to File Michigan Tax Returns
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 48909-8274
1. Extension request is for the following tax
2. Month and Year Your Tax Year Ends (MM-YYYY)
3. Full Federal Employer Identification or TR No.
Check oNly oNE
Income Tax*
Fiduciary Tax*
(excludes
5. Filer’s Full Social Security No. (9 digits)
Check if extension is requested for good
Home Heating Credit)
(includes Composite Filers)
4.
cause (see instructions).
Corporate Income
Michigan Business
Tax
Tax
7. Spouse’s Full Social Security No.
(if filing jointly)
Check if an extension was granted for
6.
* Do not file this form if a refund will be shown on the return.
filer’s federal tax return.
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
.00
Do Not Write iN this space

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