State of Michigan Personal Income Tax Extensions

Michigan offers a 180-day extension for individual income tax returns, applicable to taxpayers that don’t have a valid Federal tax extension.

If you have an approved 6-month Federal extension (IRS Form 4868), you will automatically receive a Michigan tax extension for the same amount of time. In this case, your Michigan filing deadline will be extended from April 15 to October 15.

To request a Michigan-only extension, file Form 4 by the original due date of your return. Form 4 must be filed to obtain a state extension if you don’t have a Federal extension and you owe Michigan income tax.

A tax extension gives you extra time to file. It does not give you more time to pay your Michigan income tax owed. All state income tax payments are due by the original deadline of the return. Any tax not paid by the proper deadline will be subject to interest and penalties. If you need to make a state tax payment with your Michigan extension, use Form 4.

Do not file Michigan Form 4 if your state tax liability is zero, or if you expect a Michigan tax refund.