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INSTRUCTIONS FOR
APPLICATION FOR EXTENSION OF TIME
TO FILE CITY OF HAMTRAMCK
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 HP-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 of Hamtramck 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 liv-
ing 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
City of Hamtramck Income Tax Return must be filed.
EXTENSION AUTOMATICALLY GRANTED
Upon filing an Application for Extension of time to File a City of Hamtramck Income Tax Return,
the City of Hamtramck’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 competed;
3. Payment of the tentative tax balance due (if owed) is made; and
4. All filing and payment requirements of the City of Hamtramck
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 City of Hamtramck’s
Income Tax Department. When the Application for Extension is timely filed and the tax payment re-
quirements are met, the extension is automatically granted. A copy of the Application for Extension
is to be attached to the City of Hamtramck’s Income Tax Return at the time of filing the return.
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