5460: Application for Extension of Time to File City Income Tax Partnership Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5460 requests an extension of time to file a City of Detroit income tax partnership return. It records 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 use Form 5460. The form identifies the city as 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 information ready to complete Form 5460:
- Partnership name and mailing address. This address will be used for correspondence about the extension request.
- Tax year end.
- Federal Employer Identification Number (FEIN). Use the same FEIN used on Form 5461, the City of Detroit Partnership Income Tax Quarterly Estimated Payment Voucher.
- Tentative annual tax, total payments made to date, and payment amount.
If you are sending a check, include the FEIN, tax year, and “Form 5460” on it. Do not send copies of federal or state extensions. Keep those copies for your records.
How to file
Complete Form 5460, detach the payment portion, and mail it with your payment to:
Michigan Department of Treasury
City Tax Division
PO Box 30813
Lansing MI 48909
Make the check payable to “State of Michigan - Detroit.” Write the partnership's FEIN, the tax year, and “Form 5460” on the check.
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. An extension of time to file is not an extension of time to pay.
- Relying only on a federal or state extension. You must still file Form 5460. Do not send copies of those other extensions.
- Missing the payment conditions. If there will be a tax liability, payment must accompany this form and/or appropriate estimated tax payments of at least 70% of the prior year's tax obligation must have been made during the tax year. Otherwise, the extension request will be denied.
- Underestimating the tax due. If the payment with the extension request is insufficient, interest and penalty are due on the underpaid amount.
- Entering the payment date as the tax year end. Enter when your tax year ends, not the date you make the payment.
- Using a different FEIN. Use the FEIN used for Form 5461. That same FEIN should also be used for Form 5458, the City of Detroit Income Tax Partnership Return.
Questions people ask
How much extra filing time can I receive?
If Form 5460 is properly prepared, meets all listed conditions, and is filed on time, you will receive an extension of six months beyond the original due date.
Do I need Form 5460 if I already have a federal or state extension?
Yes. City Income Tax Partnership filers must file Form 5460 even if a federal or state extension has been approved. Do not send copies of those extensions. Keep them for your records.
Does this extension give me more time to pay?
No. It extends the time to file, not the time to pay.
What happens if I underestimate the tax due?
If you underestimate the tax and the payment made with the extension request is insufficient, interest and penalty are due on the amount underpaid.