Form 4 Application for Extension of Time to File Michigan Tax Returns - Michigan

Form 4 or the "Application For Extension Of Time To File Michigan Tax Returns" is a form issued by the Michigan Department of Treasury.

The form was last revised in April 1, 2018 and is available for digital filing. Download an up-to-date Form 4 in PDF-format down below or look it up on the Michigan Department of Treasury Forms website.

ADVERTISEMENT
4 (Rev. 04-18)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
• Do not send a copy of the federal extension to Treasury. Retain
Important Information
a copy for your records.
An extension of time to file is not an extension of time to pay.
• An extension of time to file is not an extension of time to
Read the Line-by-Line Instructions before completing Form 4. The
pay. If there will be a business tax liability, payment must
form and payment must be postmarked on or before the original due
be included with this form and/or appropriate estimated
date of the return.
tax payments must have been made during the tax year,
NOTE: Do not use this form for City of Detroit extensions. Use
or the extension request will be denied. Late filing penalty and
Form 5209 for individual city filing extensions or Form 5301 for city
interest will accrue on the unpaid tax from the original due date of
corporate extensions.
the return.
Income Tax (Individual, Composite and Fiduciary)
NOTE: Public Act 38 of 2011 established the Michigan
File Form 4 or a copy of your federal extension. An extension of time
Corporate
Income
Tax
(CIT).
The
CIT
took
effect
to file the federal return automatically extends the time to file the
January 1, 2012, and replaced the Michigan Business Tax (MBT),
Michigan return to the new federal due date. An extension of time to
except for certain businesses that opt to continue claiming
file is not an extension of time to pay. If you have not been granted
certificated credits. Fiscal Filers of the CIT or MBT must consult
a federal extension, the Michigan Department of Treasury (Treasury)
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
will grant a 6 month extension for Individual Income Tax (IIT) and
section in the CIT Forms and Instructions for Standard Taxpayers
composite returns, or a 5.5 month extension for fiduciary returns.
(Form 4890) or the “Supplemental Instructions for Standard
• Do not file this form if a refund is expected or if you are not
Fiscal MBT Filers” section in the MBT Forms and Instructions
submitting payment with this form.
for Standard Taxpayers (Form 4600), for additional details on
completing Form 4.
• If, at the time the extension is filed, it is determined additional
Michigan tax is due, send the amount due and a completed
NOTE: Business tax filers should check the box for CIT or MBT
Form 4 or a copy of your federal extension form. If filing
based on the business tax they plan to file. However, this form will
extend both business taxes for the
2018
tax year if it is properly
Form 4, do not send a copy of the federal extension to Treasury.
Retain a copy for your records. Extension requests received
prepared, meets all listed conditions, and is filed timely. This form
without payment will be denied. Late filing penalty and interest
does not make the election to remain under the MBT.
will accrue on the unpaid tax from the original due date of the
Unitary Business Group (UBG)
return.
A UBG must file a combined return for its business taxes under
• Payments made to date include withholding, estimated tax
the name and Federal Employer Identification Number (FEIN)
payments, a credit forward from the previous tax year, and any
or Michigan Treasury (TR) assigned number of the Designated
other payments previously made for this tax year. IIT filers
Member (DM) of the group. Only the DM may submit a valid
should include any Michigan withholding.
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
included with such a request will be applied to the UBG. If a UBG
Business tax filers must use this form to request an extension and
includes standard members and financial institutions, it will have
must file it even if the Internal Revenue Service has approved a
two DMs and file two combined returns. In that case, a separate
federal extension.
extension must be requested (if desired) for each combined return,
• If this form is properly prepared, meeting all listed conditions,
through the DM designated on that return. For more information,
and filed timely, Treasury will grant you an extension to the
see the “Supplemental Instructions for Standard Members in
last day of the eighth month beyond the original due date
UBGs” section in Form 4890 or Form 4600.
regardless of whether you are granted a federal extension.
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. 04-18)
Application for Extension of Time to File Michigan Tax Returns
Acts 281 of 1967, as amended
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*
Fiduciary Tax*
(excludes
5. Filer’s Full Social Security No. (9 digits)
Check if extension is requested for good
Home Heating Credit)
(includes Composite Filers)
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.
* Do not file this form if a refund will be shown on the return.
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
4 (Rev. 04-18)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
• Do not send a copy of the federal extension to Treasury. Retain
Important Information
a copy for your records.
An extension of time to file is not an extension of time to pay.
• An extension of time to file is not an extension of time to
Read the Line-by-Line Instructions before completing Form 4. The
pay. If there will be a business tax liability, payment must
form and payment must be postmarked on or before the original due
be included with this form and/or appropriate estimated
date of the return.
tax payments must have been made during the tax year,
NOTE: Do not use this form for City of Detroit extensions. Use
or the extension request will be denied. Late filing penalty and
Form 5209 for individual city filing extensions or Form 5301 for city
interest will accrue on the unpaid tax from the original due date of
corporate extensions.
the return.
Income Tax (Individual, Composite and Fiduciary)
NOTE: Public Act 38 of 2011 established the Michigan
File Form 4 or a copy of your federal extension. An extension of time
Corporate
Income
Tax
(CIT).
The
CIT
took
effect
to file the federal return automatically extends the time to file the
January 1, 2012, and replaced the Michigan Business Tax (MBT),
Michigan return to the new federal due date. An extension of time to
except for certain businesses that opt to continue claiming
file is not an extension of time to pay. If you have not been granted
certificated credits. Fiscal Filers of the CIT or MBT must consult
a federal extension, the Michigan Department of Treasury (Treasury)
either the “Supplemental Instructions for Standard Fiscal CIT Filers”
will grant a 6 month extension for Individual Income Tax (IIT) and
section in the CIT Forms and Instructions for Standard Taxpayers
composite returns, or a 5.5 month extension for fiduciary returns.
(Form 4890) or the “Supplemental Instructions for Standard
• Do not file this form if a refund is expected or if you are not
Fiscal MBT Filers” section in the MBT Forms and Instructions
submitting payment with this form.
for Standard Taxpayers (Form 4600), for additional details on
completing Form 4.
• If, at the time the extension is filed, it is determined additional
Michigan tax is due, send the amount due and a completed
NOTE: Business tax filers should check the box for CIT or MBT
Form 4 or a copy of your federal extension form. If filing
based on the business tax they plan to file. However, this form will
extend both business taxes for the
2018
tax year if it is properly
Form 4, do not send a copy of the federal extension to Treasury.
Retain a copy for your records. Extension requests received
prepared, meets all listed conditions, and is filed timely. This form
without payment will be denied. Late filing penalty and interest
does not make the election to remain under the MBT.
will accrue on the unpaid tax from the original due date of the
Unitary Business Group (UBG)
return.
A UBG must file a combined return for its business taxes under
• Payments made to date include withholding, estimated tax
the name and Federal Employer Identification Number (FEIN)
payments, a credit forward from the previous tax year, and any
or Michigan Treasury (TR) assigned number of the Designated
other payments previously made for this tax year. IIT filers
Member (DM) of the group. Only the DM may submit a valid
should include any Michigan withholding.
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
included with such a request will be applied to the UBG. If a UBG
Business tax filers must use this form to request an extension and
includes standard members and financial institutions, it will have
must file it even if the Internal Revenue Service has approved a
two DMs and file two combined returns. In that case, a separate
federal extension.
extension must be requested (if desired) for each combined return,
• If this form is properly prepared, meeting all listed conditions,
through the DM designated on that return. For more information,
and filed timely, Treasury will grant you an extension to the
see the “Supplemental Instructions for Standard Members in
last day of the eighth month beyond the original due date
UBGs” section in Form 4890 or Form 4600.
regardless of whether you are granted a federal extension.
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. 04-18)
Application for Extension of Time to File Michigan Tax Returns
Acts 281 of 1967, as amended
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*
Fiduciary Tax*
(excludes
5. Filer’s Full Social Security No. (9 digits)
Check if extension is requested for good
Home Heating Credit)
(includes Composite Filers)
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.
* Do not file this form if a refund will be shown on the return.
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
IIT Filers: This payment should be claimed, in addition to any
Line-by-Line Instructions
estimates or credit forward, on the corresponding line of your
MI-1040. You may make your IIT extension payment electronically
Lines not listed are explained on the form.
using Michigan’s e-Payments service. Payment options include
Line 1: File a separate application for each tax type. Check
direct debit (eCheck) from your checking or savings account, or
the box next to the appropriate tax. If filing a Composite Income
payment by credit or debit card. Visit www.michigan.gov/iit for
Tax return (for nonresident partners or shareholders), check the
more information.
“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT)
Penalty and Interest
extension, note the extension does not apply to a Home Heating
Credit Claim or City of Detroit extensions.
If the tax due is underestimated and sufficient payment is not
Line 2: Enter the month and year your tax year ends, NOT the date
paid with the application for extension, interest will be due on the
you are making the payment. For most IIT filers, this date is 12-2018.
unpaid or underpaid amount.
Fiscal Year Filers (CIT): See the “Supplemental Instructions for
The interest rate is 1 percent above the adjusted prime rate and is
Standard Fiscal CIT Filers” section in the Corporate Income Tax
adjusted on January 1 and July 1. Interest is charged from the original
Forms and Instructions for a Standard Taxpayer (Form 4890).
due date of the return to the date the balance of the tax is paid.
Lines 3, 5, and 7: CIT, MBT, Fiduciary, and Composite filers, enter
Any one of the following penalties may also apply to the unpaid tax:
your FEIN or TR number on line 3. IIT filers only, enter your full
• The initial penalty is 5 percent of tax due. Penalty increases by
Social Security number (9 digits) on line 5 (and line 7 if filing jointly).
an additional 5 percent per month or fraction thereof, after the
Line 4: Filers who have not been granted a federal extension
second month, to a maximum of 25 percent for failure to pay;
may request an extension for good cause. Examples of good
• 10 percent for negligence;
cause include, but are not limited to: (a) taxpayer’s initial return,
• 25 percent for intentional disregard of the law.
(b) taxpayer’s final return, (c) a change in accounting period, and
(d) taxpayer’s books and records are not available or complete.
When You Have Finished
NOTE: The inability to pay a tax due is not good cause.
Line 6: Check the box if you have been granted a federal
Detach Form 4 from the instructions and mail to the address on the
extension. Retain a copy of your federal extension for your files.
form. CIT and MBT filers that submit a properly completed request
By checking the box on line 6, you are affirming that you have a
will receive a written response at the legal address on file with
federal extension in your possession. You must be able to produce
Treasury. IIT and Fiduciary Tax filers will not receive a response.
a copy for verification, if requested.
IIT Filers
Lines 8 and 10: If applicable, these lines must both be
If you choose to make your extension payment electronically,
completed to avoid delays in processing.
you do not need to mail Form 4 to Treasury.
Line 13: Enter the amount of your extension payment.
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.
ADVERTISEMENT
Page of 2