Michigan Free Printable Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns for 2017 Michigan Instructions for Application for Extension of Time to File Michigan Tax Returns

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2016-michigan-form-4.pdf, and you can print it directly from your computer.

Instructions for Application for Extension of Time to File Michigan Tax Returns
Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns

4 (Rev. 05-16) Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns Important Information An extension of time to file is not an extension of time to pay. Read the Line-by-Line Instructions before completing Form 4. The form and payment must be postmarked on or before the original due date of the return. NOTE: Do not use this form for City of Detroit extensions. Use Form 5209 for individual city filing extensions or Form 5301 for city corporate extensions. Income Tax (Individual, Composite and Fiduciary) File Form 4 or a copy of your federal extension. An extension of time to file the federal return automatically extends the time to file the Michigan return to the new federal due date. An extension of time to file is not an extension of time to pay. If you have not been granted a federal extension, the Michigan Department of Treasury (Treasury) will grant a 180-day extension for Individual Income Tax (IIT) and composite returns, or a 165-day extension for fiduciary returns. • Do not file this form if a refund is expected or if you are not submitting payment with this form. • If, at the time the extension is filed, it is determined additional Michigan tax is due, send the amount due and a completed Form 4 or a copy of your federal extension form. If filing Form 4, do not send a copy of the federal extension to Treasury. Retain a copy for your records. Extension requests received without payment will be denied. Late filing penalty and interest will accrue on the unpaid tax from the original due date of the return. • 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. IIT filers should include any Michigan withholding. CIT and MBT Business tax filers must use this form to request an extension and must file it even if the Internal Revenue Service has approved a federal extension. • If this form is properly prepared, meeting all listed conditions, and filed timely, Treasury will grant you an extension to the last day of the eighth month beyond the original due date regardless of whether you are granted a federal extension. # • Do not send a copy of the federal extension to Treasury. Retain a copy for your records. • An extension of time to file is not an extension of time to pay. If there will be a business tax liability, payment must be included with this form and/or appropriate estimated tax payments must have been made during the tax year, or the extension request will be denied. Late filing penalty and interest will accrue on the unpaid tax from the original due date of the return. NOTE: Public Act 38 of 2011 established the Michigan Corporate Income Tax (CIT). The CIT took effect January 1, 2012, and replaced the Michigan Business Tax (MBT), except for certain businesses that opt to continue claiming certificated credits. Fiscal Filers of the CIT or MBT must consult either the “Supplemental Instructions for Standard Fiscal CIT Filers” section in the CIT Forms and Instructions for Standard Taxpayers (Form 4890) or the “Supplemental Instructions for Standard Fiscal MBT Filers” section in the MBT Forms and Instructions for Standard Taxpayers (Form 4600), for additional details on completing Form 4. NOTE: Business tax filers should check the box for CIT or MBT based on the business tax they plan to file. However, this form will extend both business taxes for the 2016 tax year if it is properly prepared, meets all listed conditions, and is filed timely. This form does not make the election to remain under the MBT. Unitary Business Group (UBG) A UBG must file a combined return for its business taxes under 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 Form 4 for the UBG. If any other member submits Form 4, it will not extend the time for filing the combined return. Any payment included with such a request will be applied to the UBG. If a UBG includes standard members and financial institutions, it will have two DMs and file two combined returns. In that case, a separate extension must be requested (if desired) for each combined return, through the DM designated on that return. For more information, see the “Supplemental Instructions for Standard Members in UBGs” section in Form 4890 or Form 4600. Reset Form Detach here and mail with your payment. Do not fold or staple the application. Michigan Department of Treasury, Form 4 (Rev. 05-16) Application for Extension of Time to File Michigan Tax Returns Issued under the authority of Public Acts 281 of 1967, as amended 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 Check oNly oNE Income Tax* (excludes Fiduciary Tax* Home Heating Credit) (includes Composite Filers) Michigan Business Tax Corporate Income Tax * Do not file this form if a refund will be shown on the return. 2. Month and Year Your Tax Year Ends (MM-YYYY) 3. Full Federal Employer Identification or TR No. 4. Check if extension is requested for good cause (see instructions).  5. Filer’s Full Social Security No. (9 digits) 6. Check if an extension was granted for filer’s federal tax return.  7. Spouse’s Full Social Security No. (if filing jointly) 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 Do Not Write iN this space .00 Form 4, Page 2 Line-by-Line Instructions Lines not listed are explained on the form. Line 1: File a separate application for each tax type. Check the box next to the appropriate tax. If filing a Composite Income Tax return (for nonresident partners or shareholders), check the “Fiduciary Tax” box. If requesting an Individual Income Tax (IIT) extension, note the extension does not apply to a Home Heating Credit Claim or City of Detroit extensions. Line 2: Enter the month and year your tax year ends, NOT the date you are making the payment. For most IIT filers, this date is 12-2016. Fiscal Year Filers (CIT): See the “Supplemental Instructions for Standard Fiscal CIT Filers” section in the Corporate Income Tax Forms and Instructions for a Standard Taxpayer (Form 4890). Lines 3, 5, and 7: CIT, MBT, Fiduciary, and Composite filers, enter your FEIN or TR number on line 3. IIT filers only, enter your full Social Security number (9 digits) on line 5 (and line 7 if filing jointly). Line 4: Filers who have not been granted a federal extension may request an extension for good cause. Examples of good cause include, but are not limited to: (a) taxpayer’s initial return, (b) taxpayer’s final return, (c) a change in accounting period, and (d) taxpayer’s books and records are not available or complete. NOTE: The inability to pay a tax due is not good cause. Line 6: Check the box if you have been granted a federal extension. Retain a copy of your federal extension for your files. 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. Lines 8 and 10: If applicable, these lines must both be completed to avoid delays in processing. Line 13: Enter the amount of your extension payment. IIT Filers: This payment should be claimed, in addition to any estimates or credit forward, on the corresponding line of your MI-1040. You may make your IIT extension payment electronically using Michigan’s e-Payments service. Payment options include direct debit (eCheck) from your checking or savings account, or payment by credit or debit card. Visit www.michigan.gov/iit for more information. Penalty and Interest If the tax due is underestimated and sufficient payment is not paid with the application for extension, interest will be due on the unpaid or underpaid amount. The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1. Interest is charged from the original due date of the return to the date the balance of the tax is paid. Any one of the following penalties may also apply to the unpaid tax: • The initial penalty is 5 percent of tax due. Penalty increases by an additional 5 percent per month or fraction thereof, after the second month, to a maximum of 25 percent for failure to pay; • 10 percent for negligence; • 25 percent for intentional disregard of the law. When You Have Finished Detach Form 4 from the instructions and mail to the address on the form. CIT and MBT filers that submit a properly completed request will receive a written response at the legal address on file with Treasury. IIT and Fiduciary Tax filers will not receive a response. IIT Filers If you choose to make your extension payment electronically, you do not need to mail Form 4 to Treasury. 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 ............................................................................................................. B. Credits (if any) ................................................................................................................. C. Total annual tax liability. Subtract line B from line A. Enter here and carry to Form 4, line 9 ............................................................................. D. Payments made to date. Enter here and carry to Form 4, line 11 * ................................. E. Estimated balance due. Subtract line D from line C ........................................................ F. Amount paid with Form 4. Enter here and carry to Form 4, line 13 ............................... A. B. C. D. E. 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.
Extracted from PDF file 2016-michigan-form-4.pdf, last modified December 2014

More about the Michigan Form 4 Individual Income Tax Extension TY 2016

We last updated the Instructions for Application for Extension of Time to File Michigan Tax Returns in February 2017, so this is the latest version of Form 4, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 4 directly from TaxFormFinder. You can print other Michigan tax forms here.


eFile your Michigan tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Michigan and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Michigan Individual Income Tax Forms:

TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Schedule W Withholding Tax Schedule
Form MI-1040 Individual Income Tax Return
Form MI-1040CR-7 Home Heating Credit Claim
Form MI-1040CR Homestead Property Tax Credit Claim
Schedule 1 Additions and Subtractions

Download all MI tax forms View all 98 Michigan Income Tax Forms


Form Sources:

Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Form 4 from the Department of Treasury in February 2017.

Show Sources >

Form 4 is a Michigan Individual Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Michigan Form 4

We have a total of five past-year versions of Form 4 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 4

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns

2015 Form 4

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns 2014 Form 4

Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns

Form 4, Application for Extension of Time to File Michigan Tax Returns 2013 Form 4

Form 4, Application for Extension of Time to File Michigan Tax Returns


TaxFormFinder Disclaimer:

While we do our best to keep our list of Michigan Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/michigan/form-4