5463: Application for Extension of Time to File City Income Tax Estates and Trusts Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5463 requests an extension of time to file a City of Detroit income tax return for an estate or trust. It reports tentative annual tax, payments made to date, and the payment amount submitted with the request. An extension of time to file does not extend the time to pay.
Who files this form
City Income Tax Estates and Trusts filers requesting an extension must file Form 5463. The form identifies Detroit as the city, with 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 business tax extension.
What you'll need
Have these details ready to complete Form 5463:
- The estate or trust name and the fiduciary’s name and title, matching those used for the City of Detroit Income Tax Estates and Trusts return, Form 5462.
- The address to use for correspondence about the extension request.
- The tax year-end date and the FEIN used when filing Form 5462.
- Tentative annual tax, total payments made to date, and the payment amount.
If there will be a tax liability, include payment with the form. Do not send copies of federal or state extensions. Keep those copies for your records.
How to file
- Complete Form 5463 with the estate or trust’s information, tax year-end date, FEIN, and tax and payment amounts.
- Make your check payable to State of Michigan - Detroit. Print the taxpayer FEIN, tax year, and Form 5463 on the check.
- Detach the payment portion and mail it with your payment to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
The form and payment must be postmarked on or before the return’s original due date. If there will be a tax liability and payment is not included, the extension request will be denied.
Common mistakes
- Treating the extension as extra time to pay. It extends only the time to file. Penalty and interest accrue on unpaid tax from the return’s original due date.
- Relying only on a federal or state business tax extension. You must still file Form 5463 to request the city extension.
- Sending copies of other extensions. Do not send federal or state extension copies. Retain them for your records.
- Entering the payment date as the tax year-end date. Enter the month, day, and year your tax year ends instead.
- Underestimating the tax and paying too little. Interest is due on the unpaid or underpaid amount.
Questions people ask
How much extra time does Form 5463 provide?
A properly prepared form that meets all listed conditions and is filed on time gives the taxpayer six months beyond the return’s original due date to file.
Does the extension give me more time to pay?
No. If there will be a tax liability, payment must be included with the form or the request will be denied. Penalty and interest accrue on unpaid tax from the original due date.
Which FEIN should I enter?
Use the same FEIN used when filing Form 5462.
Where will correspondence about my request be sent?
The address entered on Form 5463 will be used for correspondence about the extension request.