5209: Application for Extension of Time to File City Income Tax Returns (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 5209 requests an extension of time to file a 2025 Detroit city income tax return. It records the filer’s information, tax year end and any extension payment amount.
Who files this form
Use Form 5209 to request more time to file your 2025 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 late filing penalty may not apply.
When it's due
- 2025 tax year: City Income Tax returns are due April 15, 2026. Form 5209 must be postmarked on or before that original due date.
- 2025 tax year extension: If approved, the extension will be for no more than six months, through October 15.
What you'll need
Have the following information and payment materials ready:
- Form 5209.
- The month and year your tax year ends. For most City income tax filers, this is 12-2025.
- 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.
- A check if you are sending a payment, payable to State of Michigan - Detroit.
How to file
- Read the entire instructions and complete Form 5209. Enter your tax year-end month and year, full Social Security number, name, current mailing address, and payment amount if applicable. Include your spouse’s full Social Security number if filing jointly.
- If sending a payment, make your check payable to State of Michigan - Detroit. Write “2025 City Extension” and the last four digits of the filer’s Social Security number on the check.
- 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
Claim your extension payment on the corresponding line of your City Income Tax return, in addition to any estimated payments or credit forward.
Common mistakes
- Using another extension form: U.S. Form 4868 and Michigan Form 4 will not be accepted for this request.
- Mailing too late: Form 5209 must be postmarked on or before the return’s original due date.
- Mixing up Social Security number requirements: Enter full nine-digit numbers on the form, but only the last four digits of the filer’s number on the check.
- Using an old address: Enter your current mailing address.
- Folding or stapling the voucher: The form says not to do either.
- Forgetting to claim the payment: Claim any extension payment on the corresponding line of your City Income Tax return.
- Overlooking interest and penalties: Interest is charged from the original due date until the tax balance is paid. The form warns that underestimating tax and not paying enough by the extended due date will result 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 a refund. Refunds can be claimed up to four years from the original due date without an extension.
Can I use my federal or Michigan extension form instead?
No. U.S. Form 4868 and Michigan Form 4 will not be accepted. Use Form 5209 for this City Income Tax extension request.
How much extra time can I get?
If approved, the extension will be for no more than six months.
Does the extension prevent interest on unpaid tax?
No. Interest is charged from the original due date of the return until the tax balance is paid.
Where do I claim my extension payment?
Claim it on the corresponding line of your City Income Tax return, in addition to any estimated payments or credit forward.