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.

For Corporations operating in the City of Detroit

Corporations that are operating in the City of Detroit, Michigan are required to file Form 5301 with the city for an additional 6 months of time
to file their tax return.

• Form 5301 - Request for Six-Month Extension to File (for City of
  Detroit Corporations)

Michigan General Corporation Tax Extensions

The Michigan General Business Corporation tax extension Form 4 is due within 4 months and 30 days following the end of the corporation's
reporting period.

To apply for an extension of time to file Form 4913, file Form 4 on or before the original deadline that the business tax return is due.

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

Michigan City of Detroit Corporations

Corporations operating in the city of Detroit are required to file Form 5297 within 4 months and 30 days following the end of the
corporation’s reporting period.

To apply for an extension of time to file Form 5297, corporations should file extension Form 5301 on or before the original deadline of the tax return.

Form 5301 grants an automatic 6-month extension of time to file Form 5297.

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 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.