4: Application for Extension of Time to File Michigan Tax Returns* (Revision 2025-03)
Michigan · Michigan Treasury · Used for tax years 2024, 2025, 2026
Michigan Form 4 requests an extension of time to file an individual, fiduciary, composite, Corporate Income Tax or Michigan Business Tax return. It records estimated annual tax, payments already made and any extension payment. An extension of time to file does not extend the time
Who files this form
Form 4 requests more time to file certain Michigan tax returns. It does not give you more time to pay.
- Individual and fiduciary filers: A federal filing extension automatically extends the Michigan filing deadline to the new federal due date. If additional Michigan tax is due, send the payment with Form 4 or a copy of your federal extension. Do not file Form 4 without a required extension payment.
- Composite filers: You must submit Form 4 even if you filed a federal extension. The income tax instructions also say not to file this form without a required extension payment.
- Corporate Income Tax (CIT) and Michigan Business Tax (MBT) filers: You must use Form 4 to request an extension, even if a federal extension was approved. If you will owe business tax, payment must accompany the form and/or appropriate estimated payments must have been made during the tax year.
- Unitary Business Groups: Only the Designated Member may submit a valid extension request for the group's combined return. If the group has two Designated Members and two combined returns, each return needs a separate extension request if an extension is desired.
Do not use Form 4 for City of Detroit extensions. Use Form 5209 for individual city extensions or Form 5301 for city corporate extensions. An individual income tax extension does not cover a Home Heating Credit Claim.
What you'll need
Have the following information available to complete Form 4:
- The tax type and the month and year your tax year ends.
- Your name and mailing address, plus the business or trust name and fiduciary or trustee name, if applicable.
- Your full Federal Employer Identification Number or Treasury-assigned number for CIT, MBT, fiduciary or composite filings. Individual filers use their full Social Security number and their spouse's full Social Security number if filing jointly.
- Your estimated tax before credits, credits, and payments already made. Payments include withholding, estimated payments, a credit carried forward from the previous tax year, and other payments for this tax year.
- Your federal extension, if one was granted. Keep a copy in your records. If you check line 6, you must be able to provide that copy for verification if requested.
- Any required extension payment.
How to file
- Read the line-by-line instructions. File a separate application for each tax type and check only one tax box. Composite filers should check Fiduciary Tax.
- Enter the requested identifying information. Estimate your annual tax and subtract payments already made to work out the estimated balance due. Enter annual tax on line 9, payments made on line 11, and your extension payment on line 13.
- For a mailed payment, make your check payable to State of Michigan. Write Michigan Extension and the last four digits of your Social Security number or your full account number on the check.
- Detach Form 4 and mail it with payment to:
Michigan Department of Treasury
PO Box 30774
Lansing, MI 48909
Do not fold or staple the application. The form and payment must be postmarked on or before the return's original due date.
Electronic payment for individual income tax filers: You may pay through Michigan's e-Payments service using direct debit (eCheck) from a checking or savings account, or a credit or debit card. Visit www.michigan.gov/iit for information. If you pay electronically, you do not need to mail Form 4.
Common mistakes
- Treating an extension as extra time to pay. Required payment must still be made. Extension requests without required payment will be denied, and unpaid tax can accrue penalty and interest from the original due date.
- Putting the payment date on line 2. Enter the month and year your tax year ends instead.
- Sending a federal extension copy with Form 4. Keep the federal extension in your records rather than sending it with Form 4.
- Claiming inability to pay as good cause. The instructions specifically say this is not good cause for an extension.
- Leaving applicable name fields blank. Complete both lines 8 and 10 when applicable to avoid processing delays.
- Using the wrong group member to request an extension. A request from anyone other than the Designated Member does not extend the time to file a Unitary Business Group's combined return.
- Forgetting to claim an individual extension payment on the return. Claim it on the corresponding line of your MI-1040, in addition to estimates or a credit carried forward.
Questions people ask
How much extra filing time can I get without a federal extension?
Treasury will generally grant a six-month extension for individual and composite returns, or a 5.5-month extension for fiduciary returns. A properly prepared, timely CIT or MBT request that meets all listed conditions extends filing to the last day of the eighth month beyond the original due date, whether or not a federal extension was granted.
Do I need an extension if I expect a refund?
The income tax instructions say an extension is not necessary when you expect to claim a refund. Refunds can be claimed up to four years from the original due date without an extension, and a late filing penalty may not apply.
Will Treasury send confirmation?
CIT and MBT filers who submit a properly completed request will receive a written response at the legal address on file with Treasury. Individual, composite and fiduciary filers will not receive a response.
Does Form 4 make an election to remain under the Michigan Business Tax?
No. Check the CIT or MBT box based on the tax you plan to file. For tax year 2025, a properly prepared, timely Form 4 that meets all listed conditions extends both business taxes, but it does not make the election to remain under the MBT.