INSTRUCTIONS FOR
                  APPLICATION FOR EXTENSION OF TIME
          TO FILE A MUSKEGON INCOME TAX RETURN

WHO MAY REQUEST AN EXTENSION
A taxpayer may request an extension of time to file an annual Muskegon income tax return.
An extension is a request for additional time to file an annual tax return. Extensions are
allowed for the following types of returns:
M-1040       RESIDENT & NONRESIDENT INDIVIDUAL INCOME TAX RETURN
M-1040EZ  RESIDENT  & NONRESIDENT INDIVIDUAL INCOME TAX RETURN
M-1065            PARTNERSHIP INCOME TAX RETURN
M-1120            CORPORATION INCOME TAX RETURN

An extension is not a request for additional time to pay tax due.

PERSONS OUTSIDE THE UNITED STATES
Where the federal internal revenue code grants an automatic extension to persons outside the
United States, an automatic extension to the same date will be granted by the Muskegon
income Tax Department. If more time than the automatic extension allows is needed, an
application for extension must be filed.
EXTENSION NOT ALLOWED FOR WITHHOLDING OR ESTIMATED TAX PAYMENTS
Extensions are not allowed for filing monthly or quarterly returns, making payments of tax
withheld, or making payments on a Declaration of estimated tax.
EXTENSION AUTOMATICALLY GRANTED
Upon filing an Application for Extension of Time to File a Muskegon Income Tax Return,
the Income Tax Department will  grant an extension, for up to six months provided that: 

1.  The extension request is filed by the due date of the return;
2.  A tentative return (a section of the application) and payment of the tentative tax due is
   made; and
3. All filing and payment requirements of the Muskegon Income Tax Ordinance are
   satisfied.
WHO MUST FILE DECLARATION OF ESTIMATED INCOME TAX
1. Individuals and Unincorporated Businesses:          Every resident or nonresident who
   expects taxable income from which Muskegon income tax will not be withheld must
   file a Declaration of Estimated Income Tax.         A Declaration is not required if the
   estimated tax is one hundred dollars ($100.00) or less.  A husband and wife may file a
   joint Declaration.
2. Corporations:    A corporation (including Subchapter S corporations) subject to the tax
   on all or part of its net profits must file a Declaration of Estimated Income Tax. A
   Declaration is not required from corporations if the estimated tax is two hundred fifty
   dollars ($250.00) or less.
3. Partnerships:    A partnership which elects to pay the tax on behalf of its partners must
   file a Declaration of Estimated Income Tax if the tax due from the partnership is
   expected to exceed one hundred dollars ($100.00).  If the partnership elects to pay the
   tax on behalf of the partners, a partner will not be required to file a Declaration as an
   individual unless the partner has other income on which the Muskegon income tax is
   expected to exceed one hundred dollars ($100.00).

PREPARING THE APPLICATION FOR EXTENSION
Prepare the application for extension in duplicate. File the original with the Muskegon
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 Muskegon income tax return at the time of
filing the return.

           APPLICATION FOR EXTENSION OF TIME
              TO FILE MUSKEGON INCOME TAX RETURN

Prepare this form in duplicate. File the original with the Muskegon Income Tax Department on or
before the due date for filing a return.  Attach the duplicate to your Muskegon income tax return.
NAME                                                   SOCIAL SECURITY OR
                                                       EMPLOYER I.D. NUMBER

NUMBER AND STREET                                      CHECK TYPE OF RETURN TO
                                                       BE FILED:
                                                                 FORM M-1040
CITY, STATE & ZIP CODE                                           FORM M-1040EZ
                                                                 FORM M-1065
                                                                 FORM M-1120
                                                                 Other-___

REASON FOR EXTENSION REQUEST

The Muskegon Income Tax Ordinance limits the extension of time for filing annual returns to
SIX months from the original due date.

A _______ month extension of time until ____________________, 20____, is hereby requested in which
to file the Muskegon income tax return of the above for the taxable year beginning
____________________, 20____, and ending ____________________, 20____.

                                      TENTATIVE TAX
THE TAX TENTATIVELY DETERMINED TO BE DUE MUST BE PAID WITH THIS EXTENSION.

   1. Tentative City of Muskegon Tax .......................................................... $ ___________

   2. Less:
      a.  Estimated income tax payments.....................................................  $ ___________
      b.  Other credits  ..................................................................................  $ ___________

   3. BALANCE DUE (Include payment of this amount with extension)     $ ___________
      The extension is automatically granted upon payment of the tentative tax balance due.
      Failure to pay the tentative tax balance due invalidates the extension request.

      ________________________________________                         _________________
      Signature of taxpayer, officer or agent                                                         Date

_____________________________________________________________________________________
MAIL TO:  MUSKEGON INCOME TAX DEPARTMENT, P.O. BOX 29, MUSKEGON, MI  49443-0029