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Michigan Personal Tax ExtensionForm 4

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Michigan Quick Reference
Personal Income Tax Extension
StateMichigan
Form4
Extension Status✓ Federal Required
Original DeadlineApril 15
Extended DeadlineOctober 15
Extension Period6 months
State AgencyMichigan Department of Treasury

Michigan Personal Income Tax Extension – Federal Extension Required

Michigan grants a six-month extension for filing personal income tax returns to taxpayers who have obtained a federal extension through IRS Form 4868. The Michigan Department of Treasury mirrors the federal timeline, extending the state filing deadline from April 15, 2026, to October 15, 2026. No separate Michigan extension application is needed. Any Michigan income tax owed remains due April 15.

Attach Form 4868 at Filing

Copy of Federal Extension Required with Your Return

Attach a copy of IRS Form 4868 to your Michigan return when you file by October 15. Omitting it can trigger processing issues with your extension even when a valid federal extension is on record.

Payment Deadline

Pay Any Balance by April 15, 2026

Michigan’s extension covers filing only – not payment. Any Michigan income tax owed must be paid by April 15 to avoid penalties and interest.

File IRS Form 4868 first: Michigan’s extension depends on a valid federal extension. Without it, your Michigan return is due April 15, 2026.

Using Form 4

Form 4 (Application for Extension of Time to File Michigan Tax Returns) is used when mailing an extension payment to Michigan. If paying online through Michigan Treasury eServices, no paper form is required.

Late Filing and Payment Penalties

Michigan’s failure-to-file penalty is 5% of tax for the first two months, then 5% per month or partial month thereafter, capped at 25%. The failure-to-pay penalty is 5% of unpaid tax, plus an additional 5% per month if unpaid after two months, also capped at 25%. Both penalties can apply simultaneously – paying by April 15 and filing by October 15 eliminates all exposure.

Best Practices

  • File IRS Form 4868 by April 15 – Michigan’s extension depends on federal approval.
  • Pay any Michigan balance by April 15, 2026, at michigan.gov/taxes or by mail with Form 4.
  • Attach a copy of Form 4868 when filing your Michigan return by October 15.
  • Save your payment confirmation as proof of timely payment.

Michigan’s process is direct: secure your federal extension, pay any balance by April 15, and file your Michigan return with a copy of Form 4868 attached by October 15, 2026.

Quick Reference Table

Item Details
State AbbreviationMI
Extension StatusFederal Required
Return Due DateApril 15, 2026
Extended Due DateOctober 15, 2026
Online PaymentMichigan | Online Tax Extension Payment
Payment VoucherForm 4 | Application for Extension of Time to File Michigan Tax Returns
State Payment AgencyMichigan Department of Treasury
Failure to File Penalty5% for first 2 months, plus 5% per month thereafter, up to 25%
Failure to Pay Penalty5% of unpaid tax, plus 5% per month after 2 months, up to 25%

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Michigan Extension Payment Options

Any Michigan income tax owed is due by April 15, 2026. Pay through Michigan’s Michigan Treasury eServices online. EFT through checking or savings is free; debit card: $3.95 flat fee; credit card: 2.3% convenience fee.

ACH Debit

Pay Online – Fee Applies

Go to michigan.gov/taxes and use Michigan Treasury eServices. EFT through checking or savings is free of charge.

Credit / Debit Card

Pay by Card – Fee Applies

Also available at michigan.gov/taxes via Michigan Treasury eServices. Debit card: $3.95 flat fee; credit card: 2.3% convenience fee.

Paying by Mail: Use Form 4 with a check or money order. Include your Social Security number and tax year on the payment.

Mailing Address with Payment

Send Check or Money Order with Form 4
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909