Michigan
State Business Tax Extension
Michigan (MI) Requires:
- C-Corporations should file Form 4 to Request for a Six-Month Extension of time to File Business Income Tax
Form 4913. - Under the Michigan Corporate Income Tax return, S- corporations, Partnerships, and trusts are not considered as
tax payers. -
City of Detroit Corporates should file Form 5301 to Request for a Six-Month Extension of time to File Business Income Tax
Form 5297.
An Overview of Michigan State Business Income Tax Extension Forms
- Updated Feb 08, 2024 - 8.00 AM by Admin, ExpressExtensionTable of content
Does Michigan support tax extension for business income
tax returns?
Yes. Michigan requires a separate tax extension Form to be filed with the state department apart from the federal tax extension Form 7004.
What Form does the state of Michigan require to apply for
an 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)
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
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)
When is the deadline to file Form 4 & Form 5301 with the State of Michigan?
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.
How do I pay my balance due along with the extension Form?
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.
Where do I mail the extension Form 4 &
Form 5301?
Mail Form 4, Application for Extension of Time to File, an Michigan Income Tax Return to:
Michigan Department of Treasury,P.O. Box 30774,
Lansing, MI 48909-8274.
Mail Form 5301, Application for Extension of Time to File City corporate Income tax
return to:
Michigan Department of Treasury,P.O. BOX 30409,
Lansing, MI 48909.