5209: Application for Extension of Time to File City Income Tax Returns (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Form 5209 requests an extension of time to file a 2024 Detroit City Income Tax return. It records the filer’s information, tax year ending date and any extension payment. If approved, the extension is granted for no more than six months.
Who files this form
Use Form 5209 to request more time to file your 2024 Detroit City Income Tax return. The form identifies Detroit as the city and lists city code 170.
An extension is not necessary if you expect to claim a refund. The form says refunds can be claimed up to four years from the original due date without an extension, and a late filing penalty may not apply.
When it's due
- 2024 City Income Tax return: Due April 15, 2025. Form 5209 must be postmarked on or before that original due date.
- Extension for the 2024 return: If approved, the extension will be for no more than six months, through October 15.
What you'll need
To complete Form 5209, have these details ready:
- The month and year your tax year ends. For most filers, this is 12-2024.
- Your full nine-digit Social Security number and, if filing jointly, your spouse’s full Social Security number.
- Your name and current mailing address.
- Your extension payment amount, if applicable.
If sending a check, make it payable to State of Michigan - Detroit. Write “2024 City Extension” and the last four digits of the filer’s Social Security number on the check.
How to file
- Read the entire instructions and complete Form 5209.
- Enter your payment amount on line 9, if applicable.
- Detach the form from the instructions. Do not fold or staple the voucher.
- Mail the form with your payment, if applicable, to:
Michigan Department of Treasury
PO Box 30738
Lansing, MI 48909
The form must be postmarked by the original return due date.
Common mistakes
- Using a different extension form: U.S. Form 4868 and Michigan Form 4 will not be accepted for this request.
- Using only part of your Social Security number on the form: Lines 3 and 4 require full Social Security numbers. Only the last four digits of the filer’s number go on the check.
- Forgetting to claim the payment: Claim your extension payment on the corresponding line of your City Income Tax return, in addition to estimated payments or credit forward.
- Folding or stapling the voucher: The form specifically says not to do either.
- Overlooking interest and penalties: Interest is charged from the original return due date until the tax balance is paid. The instructions warn that underestimating tax and not paying enough by the extended due date results in penalty and interest on the unpaid or underpaid amount.
Questions people ask
Do I need an extension if I expect a refund?
No. The form says 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.
How much extra filing time can I receive?
If approved, the extension for your 2024 return is limited to six months, through October 15.
Can I use my federal extension form instead?
No. U.S. Form 4868 will not be accepted. Michigan Form 4 will not be accepted either.
Where do I report my extension payment later?
Claim it on the corresponding line of your City Income Tax return, in addition to any estimated payments or credit forward.