4 (Rev.

05-19)

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
Important Information • I f this form is properly prepared, meeting all listed conditions,
and filed timely, Treasury will grant you an extension to the
An extension of time to file is not an extension of time to pay. last day of the eighth month beyond the original due date
Read the Line-by-Line Instructions before completing Form 4. The regardless of whether you are granted a federal extension.
form and payment must be postmarked on or before the original due
date of the return. • Do not send a copy of the federal extension to Treasury. Retain
NOTE: Do not use this form for City of Detroit extensions. Use a copy for your records.
Form 5209 for individual city filing extensions or Form 5301 for city • An extension of time to file is not an extension of time to
corporate extensions. pay. If there will be a business tax liability, payment must
Income Tax (Individual, Composite and Fiduciary) be included with this form and/or appropriate estimated
tax payments must have been made during the tax year,
File Form 4 or a copy of your federal extension. An extension of time
or the extension request will be denied. Late filing penalty and
to file the federal return automatically extends the time to file the
interest will accrue on the unpaid tax from the original due date of
Michigan return to the new federal due date. An extension of time to
the return.
file is not an extension of time to pay. If you have not been granted
a federal extension, the Michigan Department of Treasury (Treasury) NOTE: Public Act 38 of 2011 established the Michigan
will grant a 6 month extension for Individual Income Tax (IIT) and Corporate Income Tax (CIT). The CIT took effect
composite returns, or a 5.5 month extension for fiduciary returns. January 1, 2012, and replaced the Michigan Business Tax (MBT),
except for certain businesses that opt to continue claiming
• D o not file this form if you are not submitting a required
certificated credits. Fiscal Filers of the CIT or MBT must consult
extension payment with this form.
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
• If, at the time the extension is filed, it is determined additional section in the CIT Forms and Instructions for Standard Taxpayers
Michigan tax is due, send the amount due and a completed (Form 4890) or the “Supplemental Instructions for Standard
Form 4 or a copy of your federal extension form. If filing Fiscal MBT Filers” section in the MBT Forms and Instructions
Form 4, do not send a copy of the federal extension to Treasury. for Standard Taxpayers (Form 4600), for additional details on
Retain a copy for your records. Extension requests received completing Form 4.
without required payment will be denied. Late filing penalty NOTE: Business tax filers should check the box for CIT or MBT
and interest will accrue on the unpaid tax from the original due based on the business tax they plan to file. However, this form will
date of the return. extend both business taxes for the 2019 tax year if it is properly
• Payments made to date include withholding, estimated tax prepared, meets all listed conditions, and is filed timely. This form
payments, a credit forward from the previous tax year, and any does not make the election to remain under the MBT.
other payments previously made for this tax year. IIT filers
Unitary Business Group (UBG)
should include any Michigan withholding.
A UBG must file a combined return for its business taxes under
• A n extension is not necessary when you expect to claim a the name and Federal Employer Identification Number (FEIN)
refund. Late filing penalty may not apply as refunds can be or Michigan Treasury (TR) assigned number of the Designated
claimed up to 4 years from the original due date without an Member (DM) of the group. Only the DM may submit a valid
extension. Form 4 for the UBG. If any other member submits Form 4, it will
CIT and MBT not extend the time for filing the combined return. Any payment
Business tax filers must use this form to request an extension and included with such a request will be applied to the UBG. If a UBG
must file it even if the Internal Revenue Service has approved a includes standard members and financial institutions, it will have
federal extension. two DMs and file two combined returns. In that case, a separate

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. 05-19)
Acts 281 of 1967, as amended
Application for Extension of Time to File Michigan Tax Returns and 36 of 2007.

Make check payable to “State of Michigan.” Print “Michigan Extension” and last four digits of filer’s Social Security number or full account number on the
check. Mail to: Michigan Department of Treasury, PO Box 30774, Lansing, MI 48909
1. Extension request is for the following tax 2. Month and Year Your Tax Year Ends (MM-YYYY) 3. Full Federal Employer Identification or TR No.
Check ONLY ONE
Income Tax (excludes Fiduciary Tax  5. Filer’s Full Social Security No. (9 digits)
Home Heating Credit) (includes Composite Filers) Check if extension is requested for good
4.
cause (see instructions).
Michigan Business Corporate Income
Tax Tax  7. Spouse’s Full Social Security No. (if filing jointly)
Check if an extension was granted for
6.
filer’s federal tax return.
8. Business or Trust Name 9. Tentative Annual Tax

10. Filer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name 11. Total Payments Made to Date

12. Mailing Address (Address, City, State and ZIP Code) 13. Payment Amount

.00
DO NOT WRITE IN THIS SPACE
Form 4, Page 2

extension must be requested (if desired) for each combined return, Line 13: Enter the amount of your extension payment.
through the DM designated on that return. For more information, IIT Filers: This payment should be claimed, in addition to any
see the “Supplemental Instructions for Standard Members in estimates or credit forward, on the corresponding line of your
UBGs” section in Form 4890 or Form 4600. MI-1040. You may make your IIT extension payment electronically
Line-by-Line Instructions using Michigan’s e-Payments service. Payment options include
direct debit (eCheck) from your checking or savings account, or
Lines not listed are explained on the form. payment by credit or debit card. Visit www.michigan.gov/iit for
more information.
Line 1: File a separate application for each tax type. Check
the box next to the appropriate tax. If filing a Composite Income Penalty and Interest
Tax return (for nonresident partners or shareholders), check the
If the tax due is underestimated and sufficient payment is not
“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT)
paid with the application for extension, interest will be due on the
extension, note the extension does not apply to a Home Heating
unpaid or underpaid amount.
Credit Claim or City of Detroit extensions.
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 date
adjusted on January 1 and July 1. Interest is charged from the original
you are making the payment. For most IIT filers, this date is 12-2019.
due date of the return to the date the balance of the tax is paid.
Fiscal Year Filers (CIT): See the “Supplemental Instructions for
Any one of the following penalties may also apply to the unpaid tax:
Standard Fiscal CIT Filers” section in the Corporate Income Tax
Forms and Instructions for a Standard Taxpayer (Form 4890). • The initial penalty is 5 percent of tax due. Penalty increases by
an additional 5 percent per month or fraction thereof, after the
Lines  3,  5,  and  7: CIT, MBT, Fiduciary, and Composite filers, enter
second month, to a maximum of 25 percent for failure to pay;
your FEIN or TR number on line 3. IIT filers only, enter your full
Social Security number (9 digits) 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 Detach Form 4 from the instructions and mail to the address on the
(d) taxpayer’s books and records are not available or complete. form. CIT and MBT filers that submit a properly completed request
NOTE: The inability to pay a tax due is not good cause. will receive a written response at the legal address on file with
Line 6: Check the box if you have been granted a federal Treasury. IIT, Composite and Fiduciary Tax filers will not receive a
extension. Retain a copy of your federal extension for your files. response.
By checking the box on line 6, you are affirming that you have a
IIT Filers
federal extension in your possession. You must be able to produce
a copy for verification, if requested. If you choose to make your extension payment electronically,
you do not need to mail Form 4 to Treasury.
Lines  8  and  10: If applicable, these lines must both be
completed to avoid delays in processing.

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.