Form 4 Draft - Application For Extension Of Time To File Michigan Tax Returns
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2Final Draft 12/08/09 - changes to instructions
4 (Rev. 12-09)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
the original due date regardless of whether you are granted a
General Information
federal extension.
An extension of time to file is not an extension of time to pay.
•
Do not send a copy of the federal extension to the Michigan
Read the Line-by-Line Instructions before completing Form 4. The
Department of Treasury. Retain a copy for your records.
form and payment must be postmarked on or before the original
•
An extension of time to file is not an extension of time to pay. If
due date of the return.
there will be an MBT liability, payment must be included with this
Income Tax (Individual and Fiduciary)
form and/or appropriate estimated tax payments must have been
made during the year, or the extension request will be denied.
File Form 4 or a copy of your federal extension. An extension of
Late filing penalty and interest will accrue on the unpaid tax from
time to file the federal return automatically extends the time to file
the original due date of the return.
the Michigan return to the new federal due date. An extension of
time to file is not an extension of time to pay. If you have not been
•
Penalty and interest for late filing is charged only if tax will be
granted a federal extension, the Michigan Department of Treasury
due on the MBT annual return. If no tax will be due on the MBT
will grant a 180-day extension for individual income tax and
annual return, there is no need to request an extension to avoid
composite returns, or a 150-day extension for fiduciary returns.
penalty and interest.
•
Do not file this form if a refund is expected or if you are not
MBT Unitary Business Group (UBG)
submitting payment with this form.
A UBG must file a combined return for MBT under the name and
•
If, at the time the extension is filed, it is determined additional
Federal Employer Identification Number (FEIN) or Michigan
Michigan tax is due, send the amount due and a completed Form 4
Treasury (TR) assigned number of the Designated Member of the
or a copy of your federal extension form. If filing Form 4, do not
group. Only the Designated Member may submit a valid Form 4 for
send a copy of the federal extension to the Michigan Department
the UBG. If any other member submits Form 4, it will not extend
of Treasury. Retain a copy for your records. Extension requests
the time for filing for the combined return. Any payment attached
received without payment on the account will not be honored and
to such request will be applied to the UBG. For more information
penalty and interest will accrue on the unpaid tax from the original
on UBGs, see the “General Information for Standard or Financial
due date of the return.
Taxpayers.”
•
Payments made to date include withholding, estimated tax
Line-by-Line Instructions
payments, a credit forward from the previous tax year, and any
other payments previously made for this tax year. Individual
Lines not listed are explained on the form.
income tax filers should include any Michigan withholding.
Line 1: File a separate application for each tax type. Check the
Michigan Business Tax (MBT)
box next to the appropriate tax. If filing a Composite Income
Michigan Business Tax filers must use this form to request an
Tax return (for nonresident partners or shareholders), check the
extension and must file it even if the Internal Revenue Service has
“Fiduciary Tax” box.
approved a federal extension.
Line 2: Enter the month and year your tax year ends, NOT the date
•
If this form is properly prepared meeting all listed conditions
you are making the payment. For most individual income tax filers,
and filed timely, Michigan Department of Treasury will grant the
this date is 12-2009. Fiscal filers use the last month of the tax year
taxpayer an extension to the last day of the eighth month beyond
(for example, if fiscal year ends March 31, 2010, enter 03-2010).
#
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. 9-09)
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
1. Extension request is for the following tax
2. Month and Year Your Tax Year Ends (MM-YYYY)
3. Federal Employer Identification or TR Number
4
4
4
Check oNly oNE
5. Filer’s Social Security Number
4
Income Tax*
Fiduciary Tax*
Check if extension is requested for good
4.
(includes Composite Filers)
cause - see instructions.
Michigan Business Tax
7. Spouse’s Social Security Number
4
(If filing jointly)
Check if an extension was granted for
6.
4
your federal tax return.
* Do not file this form if a refund will be shown on the return.
8.
4
Business or Trust Name
9. Tentative Annual Tax
10. Taxpayer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name
11. Total Payments Made to Date
4
12. Mailing Address
13. Payment Amount
4
4
.00
Do Not Write iN this space
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