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

Form 4, Page 2 of 2

Line-by-Line Instructions

direct debit (eCheck) from your checking or savings account, or

payment by credit or debit card. Visit for

Lines not listed are explained on the form.

more information.

Line 1: File a separate application for each tax type. Check

Penalty and Interest

the box next to the appropriate tax. If filing a Composite Income

Tax return (for nonresident partners or shareholders), check the

If the tax due is underestimated and sufficient payment is not

paid with the application for extension, interest will be due on the

“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT)

unpaid or underpaid amount.

extension, note the extension does not apply to a Home Heating

Credit Claim.

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

Line 2: Enter the month and year your tax year ends, NOT the date

due date of the return to the date the balance of the tax is paid.

you are making the payment. For most IIT filers, this date is 12-2015.

Any one of the following penalties may also apply to the unpaid tax:

Fiscal Year Filers (CIT): See the “Supplemental Instructions for

Standard Fiscal CIT Filers” section in the Corporate Income Tax

• The initial penalty is 5 percent of tax due. Penalty increases by

Forms and Instructions for a Standard Taxpayer (Form 4890).

an additional 5 percent per month or fraction thereof, after the

second month, to a maximum of 25 percent for failure to pay;

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

• 10 percent for negligence;

Social Security number (9 digits) on line 5 (and line 7 if filing jointly).

• 25 percent for intentional disregard of the law.

Line 4: Filers who have not been granted a federal extension

may request an extension for good cause. Examples of good

When You Have Finished

cause include, but are not limited to: (a) taxpayer’s initial return,

Detach Form 4 from the instructions and mail to the address on the

(b) taxpayer’s final return, (c) a change in accounting period, and

form. CIT and MBT filers that submit a properly completed request

(d) taxpayer’s books and records are not available or complete.

will receive a written response at the legal address on file with

NOTE: The inability to pay a tax due is not good cause.

Treasury. IIT and Fiduciary Tax filers will not receive a response.

Line 6: Check the box if you have been granted a federal

IIT Filers

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

If you choose to make your extension payment electronically, you

federal extension in your possession. You must be able to produce

do not need to mail Form 4 to Michigan Treasury.

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

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 ...............................

* 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.

Form 4 - Application For Extension Of Time To File Michigan Tax Returns - 2015 Page 2

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