Michigan
State Business Tax Extension

For Corporation

The businesses operating (as Corporation) in Michigan need to file Form 4 with the state to obtain a 6-month extension of time to file their business income tax return with the state.

• Form 4 - Request for Six-Month Extension to File (for C Corporation)
  

For S-Corporation & Partnership

Under the Michigan Corporate Income Tax, a corporation, insurance company, financial institution, or unitary business groups are considered as a taxpayer. Flow-through entities, like, S-corporations, partnerships, and trusts, generally are not considered as a taxpayers under the CIT, unless the flow-through entity elects or is required to file as a C-corporation for federal tax purposes or otherwise constitutes an insurance company or financial institution.

Michigan General Corporation Tax Extension

Michigan State General Business Corporation tax extension Form 4 is due within 4 months and 15 days following the end of the corporation reporting period.

To file an extension for Form 4913, apply for an extension using Form 4 on or before the same date the business tax return is due.

Form 4 grants an automatic 6-month extension of time to file Form 4913.

You can choose to pay your balance due along with your return by using any one of the following options:

• Extension requests received without payment will be denied.
• e-Payments can be made for individual income tax extensions for the 2020 tax year at https://www.michigan.gov/taxes)
• Payments can also be made by check or money order.
• Mail your payment with the Application for Extension of Time to File Michigan Tax Returns, form 4 to the required address: