Application for Extension of Time to File City Corporate Income Tax Return 

                                                                          Federal  Employer          Identification  Number  (FEIN):       Use the           
Important Information                                                     FEIN used when filing the    City of Detroit Corporate Income Tax  
An extension of time to file is not an extension of time to pay.          Quarterly Voucher  (Form 5300). This is the FEIN that should be  
The form and payment must be postmarked on or before the                  used when filing the       City of Detroit Corporate Income Tax Return  
original due date of the return.                                          (Form 5297). 

City Corporate Income Tax filers must use this form to request            Penalty and Interest 
an  extension  and  must  file  it  even  if  the  Internal  Revenue 
Service has approved a federal extension and/or the Michigan              If the tax due is underestimated and sufficient payment is not 
Department  of  Treasury  has  approved  a  state  business  tax          paid with the application for extension, penalty and interest 
extension.                                                                will be due on the unpaid or underpaid amount. 
  Do not send a copy of the federal extension or state extension.         The penalty rate is 1 percent per month or a fraction thereof 
Retain a copy for your records.                                           up to a maximum of 25 percent. 
  An extension of time to file is not an extension of time to pay. If     The interest rate is 1 percent above the adjusted prime rate 
there will be a business tax liability, payment must be included          and is adjusted on January 1 and July 1. Interest is charged 
with this form. Penalty and interest will accrue on the unpaid            from the original  due  date  of the  return to the  date  the 
tax from the original due date of the return.                             balance of the tax is paid. 

An extension is granted if Form 5301 is properly prepared, the            Submitting an Extension 
request is postmarked before the due date of the return, AND 
                                                                          Make  the  check  payable  to  “State  of  Michigan  - Detroit.” 
the taxpayer has also paid at least 70% of the current or prior 
                                                                          Write  the  Federal  Employer  Identification  Number  (FEIN), 
year  tax  liability  (whichever  is  less).  An  extension  is  for  six 
                                                                          tax year and “City Corp Extension” on the check. Complete 
months beyond the original due date. 
                                                                          Form 5301 and mail, with the payment, to: 
Taxpayers  will  be  notified  whether  an  extension  request  is                                                               
                                                                          Michigan Department of Treasury
approved or denied. 
                                                                          PO Box 30409 
                                                                          Lansing MI 48909 
Line-by-Line Instructions 
Taxpayer  Name  and  Address: The address entered here is 
the address that will be used for correspondence regarding this 
extension request. 
Tax  Year  Ending:  Enter the month and year your tax year ends,      
NOT the date you are making the payment. 

                                             Detach here and mail with your payment.
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Michigan Department of Treasury - City Tax Administration 
5301 (Rev. 04-20)                                                                                                                         Reset Form

2020 Application for Extension of Time to File City Corporate Income Tax Return 
Issued under authority of Public Act 284 of 1964, as amended. 
This voucher must be filed to request an extension of time to file a Corporate Income Tax Return for the city designated below. 

Taxpayer Name and Address (Street, City, State, ZIP Code)                 Tax Year Ending (MM-DD-YYYY) Federal Employer Identification Number (FEIN) 

                                                                          Payment is for the City of                            City Code 
                                                                          DETROIT                                               170 
                                                                          WRITE PAYMENT  
                                                                          AMOUNT HERE                $                                         00 
                                                                          Make check payable to “State of Michigan - Detroit.” Write the FEIN, tax year and 
                                                                          “City Corp Extension” on the check. Enclose the check and voucher. Do not fold or 
                                                                          staple. Mail to: Michigan Department of Treasury, PO Box 30409, Lansing MI 48909. 

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