Michigan Tax Extension: Deadlines, Rules, and How to File

If you need more time to file your Michigan state tax return, you may qualify for an automatic filing extension. You can also review requirements for all states in our state tax extension guide.

Michigan grants taxpayers additional time to file, but any taxes owed must still be paid by the original filing deadline to avoid penalties and interest.

In many cases, filing a federal tax extension using IRS Form 4868 automatically provides a Michigan filing extension.

This guide explains Michigan tax extension deadlines, rules, and how to file correctly.

Do You Need to File a Michigan Tax Extension?

Michigan Tax Extension Deadlines

Original filing deadline: April 15
Extended filing deadline: October 15
The extension only applies to filing your return.
Taxes owed must still be paid by the original deadline.

Does Michigan Accept the Federal Tax Extension?

Michigan generally accepts the federal tax extension filed using IRS Form 4868. If you're unsure how to submit the form, follow this step-by-step tax extension filing guide. This means taxpayers who extend their federal return typically receive an automatic Michigan filing extension.

However, any taxes owed must still be paid by April 15.

See which states accept the federal tax extension

Not Sure Where to Start? Let Us Help!

Get started filing your tax extension now to get an additional 6 months to file your federal tax return.

How to File a Michigan Tax Extension

Step 1 — Estimate your Michigan tax liability

Step 2 — Pay any taxes owed by April 15

Step 3 — Submit payment using Form 4 or the Michigan e-payment system

Step 4 — Keep proof of payment confirmation

Step 5 — File your Michigan tax return by October 15

Filing Methods: Online and Paper

You can file your Michigan tax extension either online or by paper.

Online Filing

Michigan offers a convenient e-Payments service for submitting extension requests and making payments electronically. Here's how to do it:

1. Visit the Michigan Department of Treasury Website: Go to the Michigan Department of Treasury website and navigate to the individual income tax section.
2. Then Select IIT eService
3. Select Make a Payment: Find the Make a Payment button
4. Select Make an ePayment: Find the e-Payment button system and select 2025 Extension, the option for individual income tax extensions.
5. Submit Your Extension Request: Follow the instructions to submit your extension request online. Make sure you have all the necessary information, including your Social Security Number and estimated tax payment amount.
6. Make a Payment: You can pay electronically using a credit card, debit card, or direct bank transfer. Keep a copy of the confirmation for your records.
7. Access Individual Income Tax eServices to get other helpful tax information, like Change My Address

Paper Filing

If you prefer to file by paper, follow these steps:

1. Download Form 4: Obtain the "Application for Extension of Time to File Michigan Tax Returns" (Form 4) from the Michigan Department of Treasury website.
2. Complete the Form: Fill out all required sections of Form 4, including your personal information and estimated tax payment.
3. Prepare Your Payment: Write a check or money order for your estimated tax payment amount. Make it payable to the "State of Michigan".
4. Mail Your Form and Payment: Send the completed Form 4 and your payment to:

Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909

Ensure your mail is postmarked by the original due date to avoid penalties.

Do I Need to Pay My State Taxes When I File a Tax Extension for Michigan?

Yes, you must pay any state taxes due when you file for an extension. The extension grants you more time to file your return, but not time to pay your taxes.

Payments can be made electronically through Michigan's e-Payments service or by mailing a check or money order with Form 4. Ensure payments are submitted by the original due date to avoid penalties and interest.

Important Note: An extension of time to file is not an extension of time to pay. Extension requests received without payment will be denied. Submit online e-Payments for individual income tax extensions for the 2026 tax year.  

You can also mail payments via check or money order. Mail your payment with the "Application for Extension of Time to File Michigan Tax Returns" to:

Michigan Department of Treasury P.O. Box 30774 Lansing, MI 48909

What Are the Penalties for Filing or Paying My Taxes Late in Michigan?

The penalty for filing or paying your Michigan state taxes late is 5% of the tax due for the first two months and an additional 5% for each subsequent month, up to a maximum of 25%. Filing an extension can help you avoid these penalties.

Example: If you owe $1,000 in Michigan state taxes and file your return three months late without an extension:

• First two months: 5% of $1,000 = $50
• Third month: Additional 5% of $1,000 = $50

Total penalty for three months late = $50 + $50 = $100

We also need to consider the interest on the unpaid tax. The rate is 1% above the prime rate, and Michigan adjusts it on July 1 and January 1. You can check the current interest rate on the Michigan Department of Treasury website.

So, your total penalty would be $100 plus interest after three months. Using the Tax and Interest Calculator, the total due is $1,123.30.

If you want to estimate your taxes, use the Michigan Tax Penalty and Interest Calculator

How Do I Know Whether I Should File a Tax Extension for Michigan?

You should file a tax extension for Michigan if you need additional time to gather the necessary documents or information to complete your return accurately, owe state taxes, and you haven't already filed a federal tax extension. 

If you cannot meet the original filing deadline, an extension can help you avoid penalties.

Is There Anything Else I Need to Know About Filing a Tax Extension for Michigan?

A federal extension (Form 4868) automatically extends your Michigan tax-filing deadline, but you still need to pay any tax due by April 15th to avoid interest and penalties. 

If you are filing a Michigan extension separately from a federal extension, make sure to send any payments with Form 4.

Work with Our Experts!

You may not need to file a tax extension for Michigan, but if you want extra time to file your federal taxes, you'll need to request a federal tax extension. We can help. Click here to get started. 

Michigan Department of Treasury Extension Rules

Official resources include:

• Michigan individual income tax portal
• Form 4 extension payment voucher
• Michigan interest rate guidance

Compare Michigan Extension Rules With Other States

State tax extension rules vary across the country. Some states automatically accept the federal extension, while others require a separate form.

• Ohio tax extension
• Indiana state tax extension
• Wisconsin tax extension rules
• Illinois extension deadline
• Ohio tax extension

Ready to File?

Create your free FileTax.com account today and get started with your Michigan tax extension.
We’ll guide you step by step—so you can file confidently and avoid unnecessary penalties.

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Michigan Tax Collected for Fiscal Year 2022

In the fiscal year 2022, Michigan's Department of Treasury collected tax revenue from various sources. Understanding the distribution of these tax revenues provides valuable insights into the state's financial health and priorities.

Tax Revenues Collected

By Percentage

This chart highlights the tax revenue streams and their respective contributions to the overall tax revenue collected in Michigan for the fiscal year ending September 30, 2022.

By $ (in Thousands of Dollars)

The bar chart provides a detailed breakdown of the total tax revenue collected from various sources in Michigan for the fiscal year 2022. Net Individual Income Tax and Sales Tax are the dominant sources, generating $14,581,129 and $10,725,273, respectively.

Other notable contributors include Motor Fuel Taxes, State Education Tax, and Use Tax, each contributing significant amounts to the state’s total tax revenue.