Form 5209 - Instructions For Application For Extension Of Time To File City Tax

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Michigan Department of Treasury, 5209 (09-15)
Form 5209, Instructions for Application for Extension of Time to File City Tax Returns
Important Information
To Request More Time to File Your 2015 City
Income Tax Return
An extension of time to file is NOT an extension of time to pay
the required tax.
• Complete Form 5209.
Read the entire instructions before completing an Application for
○ See Line-by-Line Instructions below.
Extension of Time to File City Tax Returns (Form 5209).
• The form and payment must be postmarked on or before the
original due date of the return.
• D o not file this form if a refund is expected.
○ City Income Tax Returns are due April 18th.
• You must have made estimated payments, for 2015 City Income
Tax Return, for a total of 70% or your prior or current year tax
• Make check payable to State of Michigan - Detroit.
liability, whichever is less, AND pay determined tax by the
○ Print “2015 City Extension” and the last four digits of
original due date of the return to be approved for an extension.
the filer’s Social Security number on the check.
• I f at the time the extension is filed, it is determined additional
• Detach Form 5209 from the instructions.
City of Detroit tax is due, send the amount due and a completed
• Submit form and payment to the Michigan Department of
Form 5209, Application for Extension of Time to File City Tax
Treasury at the address listed on the form.
Returns.
• T his extension of time, if approved, will be granted for a
• The form and payment must be postmarked on or before the
period not to exceed six months (October 15th). Remember: An
original due date of the return.
extension of time to file is NOT an extension of time to pay the
• P enalty and interest will accrue on any tax unpaid by the
required tax. Penalty and interest will accrue on any tax unpaid
original due date of the return.
by the original due date of the return.
Penalty and Interest
Line-by-Line Instructions
If the tax due is underestimated and sufficient payment is not paid
Lines not listed are explained on the form.
with the application for extension on or before the original due
date of the return, penalty and interest will be due on the unpaid or
NOTE: Filings for other City of Detroit taxes should be done
underpaid amount.
using City of Detroit tax forms. See for more
information on other City of Detroit taxes.
The interest rate is 1 percent above the adjusted prime rate and is
Line 2: Enter the month and year your tax year ends, NOT the
adjusted on January 1 and July 1 of each year. Interest is charged
date you are making the payment. For most City income tax filers,
from the original due date of the return to the date the balance of
this date is 12-2015.
the tax is paid.
Lines 3 and 4: Enter your full Social Security number (9 digits)
The initial penalty is 1 percent of tax due. Penalty increases by an
on line 3. If filing a joint return, enter your spouse’s full Social
additional 1 percent per month or fraction thereof, to a maximum
Security number on line 4.
of 25 percent for failure to pay;
Line 8: Enter your current mailing address.
Any one of the following penalties may also apply to the unpaid
Line 9: Enter the amount of your extension payment. This
tax:
payment should be claimed, in addition to, any estimated
• 10 percent for negligence;
payments or credit forward, on the corresponding line of your City
Income Tax return.
• 25 percent for intentional disregard of the law.
Detach here and mail with your payment. Do not fold or staple the voucher.
Michigan Department of Treasury - City Tax Administration, 5209 (09-15)
Issued under the authority of Public Act 284 of 1964, as amended.
Application for Extension of Time to File City Income Tax Returns
Reset Form
Make check payable to “State of Michigan - Detroit.” Print “2015 City Extension” and last four digits of filer’s Social Security number on the check.
Mail to: Michigan Department of Treasury, PO Box 30738, Lansing, MI 48909
2. Month and Year Your Tax Year Ends (MM-YYYY)
1. Extension request is for City Income Tax.
* Do not file this form if a refund will be shown on the return.
3. Filer’s Full Social Security Number
4. Spouse’s Full Social Security Number
5. Extension requested for City of:
6. City Code
DETROIT
170
7. Filer’s Name (First Name, Middle Initial, Last Name)
8. Mailing Address (Address, City, State, ZIP Code)
9. Payment Amount
00
+
0000 2015 107 01 27 7

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