Form 4 - Application For Extension Of Time To File Michigan Tax Returns Page 2
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2Form 4, Page 2
Line-by-Line Instructions
Lines 8 and 10: If applicable, these lines must both be
completed to avoid delays in processing.
Lines not listed are explained on the form.
Penalty and Interest
Line 1: File a separate application for each tax type. Check
the box next to the appropriate tax. If filing a Composite Income
If the tax due is underestimated and sufficient payment is not
paid with the application for extension, interest will be due on the
Tax return (for nonresident partners or shareholders), check the
“Fiduciary Tax” box.
unpaid or underpaid amount.
Line 2: Enter the month and year your tax year ends, NOT the date
The interest rate is 1 percent above the adjusted prime rate and is
you are making the payment. For most individual income tax filers,
adjusted on January 1 and July 1. Interest is charged from the original
this date is 12-2013.
due date of the return to the date the balance of the tax is paid.
Fiscal Year Filers (CIT): See “Supplemental Instructions for
Any one of the following penalties may also apply to the unpaid tax:
Standard Fiscal CIT Filers” in Form 4890.
• The initial penalty is 5 percent of tax due. Penalty increases by
Lines 3, 5, and 7: CIT, MBT, Fiduciary, and Composite filers, enter
an additional 5 percent per month or fraction thereof, after the
your FEIN or TR number on line 3. Income Tax filers only, enter your
second month, to a maximum of 25 percent for failure to pay;
Social Security number on line 5 (and line 7 if filing jointly).
• 10 percent for negligence;
Line 4: Filers who have not been granted a federal extension
• 25 percent for intentional disregard of the law.
may request an extension for good cause. Examples of good
cause include, but are not limited to: (a) taxpayer’s initial return,
When You Have Finished
(b) taxpayer’s final return, (c) a change in accounting period, and
(d) taxpayer’s books and records are not available or complete.
Detach Form 4 from the instructions and mail to the address on
the form. CIT and MBT filers that submit a properly completed
NOTE: The inability to pay a tax due is not good cause.
request will receive a written response at the legal address on file
Line 6: Check the box if you have been granted a federal
with Treasury. Income Tax and Fiduciary Tax filers will not receive
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
a response.
federal extension in your possession. You must be able to produce
a copy for verification, if requested.
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 .............................................................................................................
A.
B. Credits (if any) .................................................................................................................
B.
C. Total annual tax liability. Subtract line B from line A.
Enter here and carry to Form 4, line 9 .............................................................................
C.
D. Payments made to date. Enter here and carry to Form 4, line 11 * .................................
D.
E. Estimated balance due. Subtract line D from line C ........................................................
E.
F. Amount paid with Form 4. Enter here and carry to Form 4, line 13 ...............................
F.
* 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.
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