5301: Application for Extension of Time to File City Corporate Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5301 requests a six-month extension to file a 2025 City of Detroit Corporate Income Tax Return. It records the taxpayer’s name, address, tax year ending, federal employer identification number (FEIN), and payment amount. An extension of time to file does not extend the time
Who files this form
City Corporate Income Tax filers requesting an extension must file Form 5301, even if they already have an approved federal extension or Michigan state business tax extension. This 2025 voucher designates the City of Detroit.
What you'll need
To complete Form 5301, have ready:
- Your taxpayer name and mailing address. This address will be used for correspondence about the request.
- Your tax year ending date.
- The Federal Employer Identification Number (FEIN) used on your City of Detroit Corporate Income Tax Quarterly Voucher, Form 5300.
- Your payment amount and a check, if there will be a business tax liability.
Do not send copies of federal or state extensions. Keep a copy for your records.
How to file
Complete Form 5301 and detach the voucher. If there will be a business tax liability, include payment.
Make your check payable to “State of Michigan - Detroit.” Write your FEIN, tax year and “City Corp Extension” on the check.
Enclose the check and voucher. Do not fold or staple. Mail to:
Michigan Department of Treasury
PO Box 30409
Lansing MI 48909
Common mistakes
- Treating the extension as extra time to pay. It extends only the time to file. If there will be a business tax liability, payment must accompany the form.
- Underpaying the tax. Penalty and interest apply to unpaid or underpaid tax from the return’s original due date.
- Relying only on a federal or state extension. You must still file Form 5301. Do not send copies of those extensions.
- Entering the payment date as the tax year ending date. Enter when your tax year ends instead.
- Using a different FEIN. Use the FEIN used on Form 5300. That same FEIN should be used on the City of Detroit Corporate Income Tax Return, Form 5297.
- Folding or stapling the submission. The voucher says not to fold or staple.
Questions people ask
How much extra time does the extension give me?
The extension is for six months beyond the return’s original due date.
Does an extension give me more time to pay?
No. An extension of time to file is not an extension of time to pay. If there will be a business tax liability, include payment with Form 5301.
Will I hear whether my request was approved?
Yes. Taxpayers will be notified whether their extension request is approved or denied.
What happens if I underestimate the tax and do not pay enough?
Penalty and interest will be due on the unpaid or underpaid amount. The penalty is 1 percent per month or fraction of a month, up to 25 percent. The interest rate is 1 percent above the adjusted prime rate. Interest runs from the return’s original due date until the tax balance is paid.