5463: Application for Extension of Time to File City Income Tax Estates and Trusts Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
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 use Form 5463.
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:
- Estate or trust name, fiduciary name and title, and correspondence address.
- Tax year ending month, day, and year.
- The Federal Employer Identification Number (FEIN) used when filing Form 5462.
- City name and code. The form lists Detroit, code 170.
- Tentative annual tax, total payments made to date, and payment amount.
If there will be a tax liability, include payment with the form. Do not send a copy of your federal or state extension.
How to file
- Complete Form 5463. Use the name and title that will appear on the City of Detroit Income Tax Estates and Trusts return, Form 5462, and the same FEIN.
- Enter the date your tax year ends, not the date you make the payment.
- Make your check payable to State of Michigan - Detroit. Print the taxpayer FEIN, tax year, and Form 5463 on the check.
- Detach the form 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. Retain a copy for your records.
Common mistakes
- Treating the filing extension as extra time to pay. It does not extend the time to pay. Penalty and interest accrue on unpaid tax from the return's original due date.
- Leaving out payment when tax will be owed. The extension request will be denied if there will be a tax liability and payment is not included.
- Underestimating the tax and paying too little. Interest is due on the unpaid or underpaid amount.
- Relying only on a federal or state business tax extension. You must still file Form 5463. Do not send copies of those extensions.
- Entering the payment date as the tax year end. Enter the month, day, and year your tax year ends instead.
Questions people ask
How much extra time does this extension provide?
A properly prepared form that meets all listed conditions and is filed on time provides an extension of six months beyond the return's original due date.
Does the extension give me more time to pay?
No. It extends only the time to file. If there will be a tax liability, payment must be included with the form or the extension request will be denied.
Do I need Form 5463 if I already have a federal extension?
Yes. City Income Tax Estates and Trusts filers must use this form even if a federal extension or state business tax extension has been approved. Do not send a copy of either extension.
Which address should I put on the form?
Enter the address to be used for correspondence about the extension request.