Michigan

General Instructions

The Michigan Department of Treasury does not require that you file for an extension if you are filing for a Federal extension. Michigan automatically grants a six month extension of time to file until October 15, 2008.

However, to avoid interest you must pay your current year tax liability in full by April 15, 2008. Any tax not paid by the original due date of the Michigan return will be assessed interest and may be subject to additional penalties.

Penalty and Interest Charges on Tax Owed:

• Interest will be assessed on unpaid balances at a rate of 1 percent above the prime rate and is adjusted on July 1st and January 1st. Interest will accrue from April 15, 2008 until the date of payment. Interest accrues regardless of an approved extension request.
• An additional Late Payment Penalty of 5 percent of tax due is incurred. The penalty increases by an additional 5 percent per month or a fraction thereof, after the second month, to a maximum of 25 percent for failure to pay; 10 percent for negligence; or 25 percent for intentional disregard of the law.

If You Owe...

If you owe additional Michigan Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare Michigan Extension Form 4 (click here to download PDF)
2. Enclose a check or money order in the amount of the estimated tax due.
3. Mail to:
   Michigan Department of Treasury
   Department 78205
   PO Box 78000
   Lansing, MI 48278-0205

If You Do Not Owe...

If you are expecting a refund or do not owe any Michigan taxes and you are filing a Federal Extension, you are not required to request an extension of time to file. A Michigan extension is automatically granted until October 15, 2008 for the filing of your 2007 tax return. Simply attach a copy of your Federal extension form to your Michigan return when you file.

If you are NOT filing for a Federal extension, you may request a Michigan extension by mail:

1. Prepare a Michigan Extension Form 4 (click here to download PDF)
2. Mail to:
   Michigan Department of Treasury
   Department 78205
   PO Box 78000
   Lansing, MI 48278-0205

Download Extension Form(s)

Michigan

Extension for tax year 2007