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

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4 (Rev. 10-12)
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. Individual
income tax filers should include any Michigan withholding.
Read the Line-by-Line Instructions before completing Form 4. The
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 of 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 January 1,
federal extension.
2012, and replaced the Michigan Business Tax (MBT), except
• If this form is properly prepared meeting all listed conditions
for certain businesses that opt to continue claiming certificated
and filed timely, Treasury will grant the taxpayer an extension
credits. Fiscal Filers of the CIT or MBT must consult either the
to the last day of the eighth month beyond the original due date
“Supplemental Instructions for Standard Fiscal CIT Filers” section
regardless of whether you are granted a federal extension.
in the CIT Forms and Instructions for Standard Taxpayers (Form
• Do not send a copy of the federal extension to Treasury. Retain
4890) or the “Supplemental Instructions for Standard Fiscal MBT
Filers” section in the MBT Forms and Instructions for Standard
a copy for your records.
Taxpayers (Form 4600), for additional details on completing Form 4.
• An extension of time to file is not an extension of time to pay. If
NOTE: Business tax filers should check the box for CIT or MBT
there will be a business tax liability, payment must be included with
based on the business tax they plan to file. However, this form will
this form and/or appropriate estimated tax payments must have been
made during the tax year, or the extension request will be denied.
extend both business taxes for the 2012 tax year if properly prepared
meeting all listed conditions and filed timely. This form does not
Late filing penalty and interest will accrue on the unpaid tax from the
make the election to remain under the MBT.
original due date of the return.
Income Tax (Individual and Fiduciary)
Unitary Business Group (UBG)
A UBG must file a combined return for its business taxes under
File 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 name and Federal Employer Identification Number (FEIN)
the Michigan return to the new federal due date. An extension of
or Michigan Treasury (TR) assigned number of the Designated
time to file is not an extension of time to pay. If you have not been
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
granted a federal extension, the Michigan Department of Treasury
(Treasury) will grant a 180-day extension for individual income tax
not extend the time for filing the combined return. Any payment
and composite returns, or a 150-day extension for fiduciary returns.
included with such request will be applied to the UBG. If a UBG
includes standard members and financial institutions, it will have
• Do not file this form if a refund is expected or if you are not
two DMs and file two combined returns. In that case, a separate
submitting payment with this form.
extension must be requested (if desired) for each combined return,
• If, at the time the extension is filed, it is determined additional
through the DM designated on that return. For more information,
Michigan tax is due, send the amount due and a completed Form 4
see the “Supplemental Instructions for Standard Members in
or a copy of your federal extension form. If filing Form 4, do not
UBGs” section in Form 4890 or Form 4600.
send a copy of the federal extension to Treasury. Retain a copy for
your records. Extension requests received without payment on the
Line-by-Line Instructions
account will not be honored and penalty and interest will accrue
on the unpaid tax from the original due date of the return.
Lines not listed are explained on the form.
#
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. 07-11)
Acts 281 of 1967 and 36 of 2007.
Application for Extension of Time to File Michigan Tax Returns
Make check payable to “State of Michigan.” Print your Social Security or account number and “Michigan Extension” on the front of your check.
Mail to: Michigan Department of Treasury, PO Box 30774, Lansing, MI 48909-8274
3. Federal Employer Identification or TR Number
4
4
4 
1. Extension request is for the following tax
2. Month and Year Your Tax Year Ends (MM-YYYY)
Check oNly oNE
5. Filer’s Social Security Number
Fiduciary Tax*
4 
Income Tax*
Check if extension is requested for good
(includes Composite Filers)
4.
cause — see instructions.
Michigan Business
Corporate Income
4 
7. Spouse’s Social Security Number
(If filing jointly)
Tax
Tax
Check if an extension was granted for
4
6.
* Do not file this form if a refund will be shown on the return.
taxpayer’s federal tax return.
Business or Trust Name
4
8.
9. Tentative Annual Tax
10. Taxpayer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name
4
11. Total Payments Made to Date
4
4
12. Mailing Address
13. Payment Amount
.00
Do Not Write iN this space

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