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4 (Rev. 03-22)
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 elect to continue claiming
Michigan tax is due, send the amount due and a completed certificated credits.
Form 4 or a copy of your federal extension form. If filing NOTE: Business tax filers should check the box for CIT or MBT
Form 4, do not send a copy of the federal extension to Treasury. based on the business tax they plan to file. However, this form will
Retain a copy for your records. Extension requests received extend both business taxes for the 2022 tax year if it is properly
without required payment will be denied. Late filing penalty prepared, meets all listed conditions, and is filed timely. This form
and interest will accrue on the unpaid tax from the original due does not make the election to remain under the MBT.
date of the return. Unitary Business Group (UBG)
• Payments made to date include withholding, estimated tax A UBG must file a combined return for its business taxes under
payments, a credit forward from the previous tax year, and any the name and Federal Employer Identification Number (FEIN)
other payments previously made for this tax year. IIT filers or Michigan Treasury (TR) assigned number of the Designated
should include any Michigan withholding. Member (DM) of the group. Only the DM may submit a valid
• An extension is not necessary when you expect to claim a Form 4 for the UBG. If any other member submits Form 4, it will
refund. Late filing penalty may not apply as refunds can be not extend the time for filing the combined return. Any payment
claimed up to 4 years from the original due date without an included with such a request will be applied to the UBG. If a UBG
extension. includes standard members and financial institutions, it will have
two DMs and file two combined returns. In that case, a separate

Reset Form
# Detach here and mail with your payment. Do not fold or staple the application.
Michigan Department of Treasury, Form 4 (Rev. 03-22) 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
extension must be requested (if desired) for each combined return, IIT Filers: This payment should be claimed, in addition to any
through the DM designated on that return. For more information, estimates or credit forward, on the corresponding line of your
see the “Supplemental Instructions for Standard Members in MI-1040. You may make your IIT extension payment electronically
UBGs” section in Form 4890 or Form 4600. using Michigan’s e-Payments service. Payment options include
direct debit (eCheck) from your checking or savings account, or
Line-by-Line Instructions payment by credit or debit card. Visit www.michigan.gov/iit for
Lines not listed are explained on the form. more information.
Line 1: File a separate application for each tax type. Check Penalty and Interest
the box next to the appropriate tax. If filing a Composite Income If the tax due is underestimated and sufficient payment is not
Tax return (for nonresident partners or shareholders), check the paid with the application for extension, interest will be due on the
“Fiduciary Tax” box. If requesting an Individual Income Tax (IIT) unpaid or underpaid amount.
extension, note the extension does not apply to a Home Heating
The interest rate is 1 percent above the adjusted prime rate and is
Credit Claim or City of Detroit extensions.
adjusted on January 1 and July 1. Interest is charged from the original
Line 2: Enter the month and year your tax year ends, NOT the date due date of the return to the date the balance of the tax is paid.
you are making the payment. For most IIT filers, this date is 12-2022.
Any one of the following penalties may also apply to the unpaid tax:
Lines 3, 5, and 7:CIT, MBT, Fiduciary, and Composite filers, enter
The initial penalty is 5 percent of tax due. Penalty increases by
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). an additional 5 percent per month or fraction thereof, after the
second month, to a maximum of 25 percent for failure to pay;
Line 4: Composite filers or filers who have not been granted
• 10 percent for negligence;
a federal extension may request an extension for good cause.
Examples of good cause include, but are not limited to: • 25 percent for intentional disregard of the law.
(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 When You Have Finished
available or complete. NOTE: The inability to pay a tax due is Detach Form 4 from the instructions and mail to the address on the
not good cause. form. CIT and MBT filers that submit a properly completed request
Line 6: Check the box if you have been granted a federal will receive a written response at the legal address on file with
extension. Retain a copy of your federal extension for your files. Treasury. IIT, Composite and Fiduciary Tax filers will not receive a
By checking the box on line 6, you are affirming that you have a response.
federal extension in your possession. You must be able to produce
a copy for verification, if requested. IIT Filers
If you choose to make your extension payment electronically,
Lines 8 and 10: If applicable, these lines must both be
completed to avoid delays in processing. you do not need to mail Form 4 to Treasury.
Line 13: Enter the amount of your extension payment.

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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