5460: Application for Extension of Time to File City Income Tax Partnership Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5460 requests an extension of time to file a City of Detroit income tax partnership return. It reports the partnership’s tentative annual tax, payments made to date, and payment amount. An extension of time to file does not extend the time to pay.
Who files this form
City income tax partnership filers requesting an extension must file Form 5460. This form lists Detroit, city code 170.
You must file this form even if the IRS has approved a federal extension or the Michigan Department of Treasury has approved a state tax extension.
What you'll need
Have the following ready to complete Form 5460:
- Partnership name and mailing address. This address will be used for correspondence about the extension request.
- Federal Employer Identification Number (FEIN). Use the same FEIN used for Form 5461, the quarterly estimated payment voucher, and Form 5458, the partnership return.
- Tax year end.
- Tentative annual tax, total payments made to date, and payment amount.
- A check, if a payment is required with the request.
Do not send copies of federal or state extensions. Keep those copies for your records.
How to file
- Complete Form 5460 with the partnership information, tax year end, and tax and payment amounts. The form lists Detroit as the city and 170 as the city code.
- If paying by check, make it payable to “State of Michigan - Detroit.” Write the partnership's FEIN, the tax year, and “Form 5460” on the check.
- Detach the payment portion and mail it with your payment to:
Michigan Department of Treasury
City Tax Division
PO Box 30813
Lansing MI 48909
The form and payment must be postmarked on or before the return's original due date.
Common mistakes
- Treating the extension as extra time to pay. It extends the time to file, not the time to pay.
- Failing to meet the payment conditions. If there will be a tax liability, include payment with this form and/or have made appropriate estimated tax payments of at least 70% of the prior year's tax obligation during the tax year. Otherwise, the extension request will be denied.
- Underestimating the tax due. If the payment with the request is insufficient, interest and penalty are due on the underpaid amount.
- Relying only on a federal or state extension. You must still file Form 5460. Do not send copies of those other extensions.
- Entering the payment date as the tax year end. Enter when your tax year ends, not when you make the payment.
- Using a different FEIN. Use the FEIN used for Form 5461 and to be used for Form 5458.
Questions people ask
How much extra time can I receive?
A properly prepared, timely filed Form 5460 that meets all listed conditions gives you six months beyond the original due date to file.
Does this extension give me more time to pay?
No. An extension of time to file is not an extension of time to pay.
Do I need Form 5460 if I already have a federal or state extension?
Yes. City income tax partnership filers must file this form even if a federal or state extension has been approved. Keep copies of those extensions for your records rather than sending them.
What happens if my extension payment is too small?
If you underestimate the tax due and the payment with your extension request is insufficient, interest and penalty are due on the underpaid amount.