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4 (Rev. 03-21)
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns
Important Information CIT and MBT
An extension of time to file is not an extension of time to pay. Business tax filers must use this form to request an extension and
must file it even if the Internal Revenue Service has approved a
Read the Line-by-Line Instructions before completing Form 4. The
federal extension.
form and payment must be postmarked on or before the original due
date of the return. • If this form is properly prepared, meeting all listed conditions,
NOTE: Do not use this form for City of Detroit extensions. Use and filed timely, Treasury will grant you an extension to the
Form 5209 for individual city filing extensions or Form 5301 for city last day of the eighth month beyond the original due date
corporate extensions. regardless of whether you are granted a federal extension.
Income Tax (Individual, Composite and Fiduciary) • Do not send a copy of the federal extension to Treasury. Retain
Individual and Fiduciary filers submit Form 4 or a copy of your a copy for your records.
federal extension. An extension of time to file the federal return • An extension of time to file is not an extension of time to
automatically extends the time to file the Michigan return to the pay. If there will be a business tax liability, payment must
new federal due date. Composite filers must submit Form 4 even be included with this form and/or appropriate estimated
if a federal extension was filed. An extension of time to file is not tax payments must have been made during the tax year,
an extension of time to pay. If you have not been granted a federal or the extension request will be denied. Late filing penalty and
extension, the Michigan Department of Treasury (Treasury) will interest will accrue on the unpaid tax from the original due date of
grant a 6 month extension for Individual Income Tax (IIT) and the return.
composite returns, or a 5.5 month extension for fiduciary returns. NOTE: Public Act 38 of 2011 established the Michigan
• Do not file this form if you are not submitting a required Corporate Income Tax (CIT). The CIT took effect
extension payment with this form. January 1, 2012, and replaced the Michigan Business Tax (MBT),
• If, at the time the extension is filed, it is determined additional except for certain businesses that opt to continue claiming
Michigan tax is due, send the amount due and a completed certificated credits. Fiscal Filers of the CIT or MBT must consult
Form 4 or a copy of your federal extension form. If filing either the “Supplemental Instructions for Standard Fiscal CIT Filers”
Form 4, do not send a copy of the federal extension to Treasury. section in the CIT Forms and Instructions for Standard Taxpayers
Retain a copy for your records. Extension requests received (Form 4890) or the “Supplemental Instructions for Standard
without required payment will be denied. Late filing penalty Fiscal MBT Filers” section in the MBT Forms and Instructions
and interest will accrue on the unpaid tax from the original due for Standard Taxpayers (Form 4600), for additional details on
date of the return. completing Form 4.
NOTE: Business tax filers should check the box for CIT or MBT
• Payments made to date include withholding, estimated tax based on the business tax they plan to file. However, this form will
payments, a credit forward from the previous tax year, and any extend both business taxes for the 2021 tax year if it is properly
other payments previously made for this tax year. IIT filers prepared, meets all listed conditions, and is filed timely. This form
should include any Michigan withholding.
does not make the election to remain under the MBT.
• An extension is not necessary when you expect to claim a
Unitary Business Group (UBG)
refund. Late filing penalty may not apply as refunds can be
claimed up to 4 years from the original due date without an A UBG must file a combined return for its business taxes under
extension. the name and Federal Employer Identification Number (FEIN)
or Michigan Treasury (TR) assigned number of the Designated
Member (DM) of the group. Only the DM may submit a valid

Reset Form
# Detach here and mail with your payment. Do not fold or staple the application.
Michigan Department of Treasury, Form 4 (Rev. 03-21) Issued under the authority of Public
Acts 281 of 1967, as amended
Application for Extension of Time to File Michigan Tax Returns and 36 of 2007.
Make check payable to “State of Michigan.” Print “Michigan Extension” and last four digits of filer’s Social Security number or full account number on the
check. Mail to: Michigan Department of Treasury, PO Box 30774, Lansing, MI 48909
1. Extension request is for the following tax 2. Month and Year Your Tax Year Ends (MM-YYYY) 3. Full Federal Employer Identification or TR No.
Check ONLY ONE
Income Tax (excludes Fiduciary Tax 5. Filer’s Full Social Security No. (9 digits)
Home Heating Credit) (includes Composite Filers) 4. causeCheck(seeif extensioninstructions).is requested for good
Michigan Business Corporate Income
7. Spouse’s Full Social Security No. (if filing jointly)
Tax Tax 6. filer’sCheckfederalif an extensiontax return.was granted for
8. Business or Trust Name 9. Tentative Annual Tax

10. Filer’s Name (first name, middle initial, last name) or Fiduciary/Trustee Name 11. Total Payments Made to Date

12. Mailing Address (Address, City, State and ZIP Code) 13. Payment Amount
.00
DO NOT WRITE IN THIS SPACE

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Form 4, Page 2
Form 4 for the UBG. If any other member submits Form 4, it will Lines 8 and 10: If applicable, these lines must both be
not extend the time for filing the combined return. Any payment completed to avoid delays in processing.
included with such a request will be applied to the UBG. If a UBG Line 13: Enter the amount of your extension payment.
includes standard members and financial institutions, it will have
two DMs and file two combined returns. In that case, a separate IIT Filers: This payment should be claimed, in addition to any
extension must be requested (if desired) for each combined return, estimates or credit forward, on the corresponding line of your
through the DM designated on that return. For more information, MI-1040. You may make your IIT extension payment electronically
see the “Supplemental Instructions for Standard Members in using Michigan’s e-Payments service. Payment options include
UBGs” section in Form 4890 or Form 4600. direct debit (eCheck) from your checking or savings account, or
payment by credit or debit card. Visit www.michigan.gov/iit for
Line-by-Line Instructions more information.
Lines not listed are explained on the form. Penalty and Interest
Line 1: File a separate application for each tax type. Check If the tax due is underestimated and sufficient payment is not
the box next to the appropriate tax. If filing a Composite Income paid with the application for extension, interest will be due on the
Tax return (for nonresident partners or shareholders), check the unpaid or underpaid amount.
“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT) The interest rate is 1 percent above the adjusted prime rate and is
extension, note the extension does not apply to a Home Heating adjusted on January 1 and July 1. Interest is charged from the original
Credit Claim or City of Detroit extensions. due date of the return to the date the balance of the tax is paid.
Line 2: Enter the month and year your tax year ends, NOT the date Any one of the following penalties may also apply to the unpaid tax:
you are making the payment. For most IIT filers, this date is 12-2021. The initial penalty is 5 percent of tax due. Penalty increases by
•
Fiscal Year Filers (CIT): See the “Supplemental Instructions for an additional 5 percent per month or fraction thereof, after the
Standard Fiscal CIT Filers” section in the Corporate Income Tax second month, to a maximum of 25 percent for failure to pay;
Forms and Instructions for a Standard Taxpayer (Form 4890). •
10 percent for negligence;
Lines 3, 5, and 7:CIT, MBT, Fiduciary, and Composite filers, enter • 25 percent for intentional disregard of the law.
your FEIN or TR number on line 3. IIT filers only, enter yourfull
Social Security number (9 digits) on line 5 (and line 7 if filing jointly).
When You Have Finished
Line 4: Composite filers or filers who have not been granted
a federal extension may request an extension for good cause. Detach Form 4 from the instructions and mail to the address on the
Examples of good cause include, but are not limited to: form. CIT and MBT filers that submit a properly completed request
(a) taxpayer’s initial return, (b) taxpayer’s final return, (c) a change will receive a written response at the legal address on file with
in accounting period, and (d) taxpayer’s books and records are not Treasury. IIT, Composite and Fiduciary Tax filers will not receive a
available or complete. NOTE: The inability to pay a tax due is response.
not good cause. IIT Filers
Line 6: Check the box if you have been granted a federal If you choose to make your extension payment electronically,
extension. Retain a copy of your federal extension for your files. you do not need to mail Form 4 to Treasury.
By checking the box on line 6, you are affirming that you have a
federal extension in your possession. You must be able to produce
a copy for verification, if requested.

Computation and Payment of Tax Due
Estimate tax liability for the year and pay any unpaid portion of the estimate with the application for extension.

A. Tax before credits ............................................................................................................. A.
B. Credits (if any) ................................................................................................................. B.
C. Total annual tax liability. Subtract line B from line A.
Enter here and carry to Form 4, line 9 ............................................................................. C.
D. Payments made to date. Enter here and carry to Form 4, line 11 * ................................. D.
E. Estimated balance due. Subtract line D from line C ........................................................ E.
F. Amount paid with Form 4. Enter here and carry to Form 4, line 13 ............................... F.
* Payments made to date include withholding, estimated tax payments, a credit forward from the previous tax year, and any other payments
previously made for this tax year.

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