An Overview of Michigan State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Michigan support tax extension for business income
tax returns?

Q

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?

Q
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?

Q
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?

Q

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

Where do I mail the extension Form 4 & Form 5301?

Q

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.