Form 4 - Application For Extension Of Time To File Michigan Tax Returns
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24 (Rev. 04-13)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
penalty and interest will accrue on the unpaid tax from the
Important Information
original due date of the return.
An extension of time to file is not an extension of time to pay.
• Payments made to date include withholding, estimated tax
Read the Line-by-Line Instructions before completing Form 4. The
payments, a credit forward from the previous tax year, and any
form and payment must be postmarked on or before the original due
other payments previously made for this tax year. Individual
date of the return.
income tax filers should include any Michigan withholding.
NOTE: Public Act 38 of 2011 established the Michigan
CIT and MBT
Corporate
Income
Tax
(CIT).
The
CIT
took
effect
Business tax filers must use this form to request an extension and
January 1, 2012, and replaced the Michigan Business Tax (MBT),
must file it even if the Internal Revenue Service has approved a
except for certain businesses that opt to continue claiming
federal extension.
certificated credits. Fiscal Filers of the CIT or MBT must consult
• If this form is properly prepared meeting all listed conditions
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
and filed timely, Treasury will grant the taxpayer an extension
section in the CIT Forms and Instructions for Standard Taxpayers
(Form 4890) or the “Supplemental Instructions for Standard
to the last day of the eighth month beyond the original due date
regardless of whether you are granted a federal extension.
Fiscal MBT Filers” section in the MBT Forms and Instructions
for Standard Taxpayers (Form 4600), for additional details on
• Do not send a copy of the federal extension to Treasury. Retain
completing Form 4.
a copy for your records.
NOTE: Business tax filers should check the box for CIT or MBT
• An extension of time to file is not an extension of time to
based on the business tax they plan to file. However, this form will
pay. If there will be a business tax liability, payment must
extend both business taxes for the 2013 tax year if properly prepared
be included with this form and/or appropriate estimated
meeting all listed conditions and filed timely. This form does not
tax payments must have been made during the tax year,
make the election to remain under the MBT.
or the extension request will be denied. Late filing penalty and
interest will accrue on the unpaid tax from the original due date of
Income Tax (Individual and Fiduciary)
the return.
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
Unitary Business Group (UBG)
the Michigan return to the new federal due date. An extension of
A UBG must file a combined return for its business taxes under
time to file is not an extension of time to pay. If you have not been
the name and Federal Employer Identification Number (FEIN)
granted a federal extension, the Michigan Department of Treasury
or Michigan Treasury (TR) assigned number of the Designated
(Treasury) will grant a 180-day extension for individual income tax
Member (DM) of the group. Only the DM may submit a valid
and composite returns, or a 150-day extension for fiduciary returns.
Form 4 for the UBG. If any other member submits Form 4, it will
• Do not file this form if a refund is expected or if you are not
not extend the time for filing the combined return. Any payment
submitting payment with this form.
included with such request will be applied to the UBG. If a UBG
includes standard members and financial institutions, it will have
• If, at the time the extension is filed, it is determined additional
two DMs and file two combined returns. In that case, a separate
Michigan tax is due, send the amount due and a completed
Form 4 or a copy of your federal extension form. If filing Form
extension must be requested (if desired) for each combined return,
through the DM designated on that return. For more information,
4, do not send a copy of the federal extension to Treasury.
Retain a copy for your records. Extension requests received
see the “Supplemental Instructions for Standard Members in
without payment on the account will not be honored and
UBGs” section in Form 4890 or Form 4600.
Reset 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
4
4
4
3. Federal Employer Identification or TR No.
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 No.
Fiduciary Tax*
4
Income Tax*
Check if extension is requested for good
(includes Composite Filers)
4.
cause (see instructions).
Corporate Income
Michigan Business
4
7. Spouse’s Social Security No.
(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
4
10. Taxpayer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name
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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