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INSTRUCTIONS FOR
APPLICATION FOR EXTENSION OF TIME
TO FILE A LAPEER CITY INCOME TAX RETURN
WHO MAY REQUEST AN EXTENSION
A taxpayer may request an extension of time to file an individual income tax return. An
extension is a request for additional time to file a tax return. Extensions of time to file are
allowed for resident or nonresident individuals filing Form L-1040, individual income tax return.
AN EXTENSION IS NOT A REQUEST FOR ADDITIONAL TIME TO PAY TAX DUE.
The filing of federal Form 4868, Application for Automatic Extension of Time to File U.S.
Individual Income Tax return, with the Internal Revenue Service, does not grant an extension
of time to file a city income tax return. An Application for an Extension of Time to File a City
Income Tax Return must be filed.
PERSONS OUTSIDE THE UNITED STATES
Where the federal internal revenue code grants an automatic two-month extension to persons
living outside the United States, an automatic extension to the same date will be granted. If
more time is needed than this automatic extension allows, an Application for an Extension of
Time to File a City Income Tax Return must be filed.
EXTENSION AUTOMATICALLY GRANTED
Upon filing an Application for Extension of Time to File a Lapeer City Income Tax Return, the
City’s Income Tax Department will automatically grant an extension for up to six months
provided that:
1. The extension request is filed by the due date of the return;
2. The tentative tax return section of the application is completed;
3. Payment of the tentative tax balance due is made; and
4. All filing and payment requirements of the City’s Income Tax Ordinance are satisfied.
An extension is not necessary where no tax will be due when the return is filed. Extensions
filed without payment of the tentative tax due will not be accepted.
PREPARING THE APPLICATION FOR EXTENSION
Prepare the application for extension in duplicate. File the original with the Lapeer City Income
Tax Department. When the application for extension is timely filed and the tax payment
requirements are met, the extension is automatically granted. A copy of the application for
extension is to be attached to the City’s income tax return at the time of filing the return.
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