Michigan Personal Tax Extension Guide

Form 4  ·  Individual Income Tax  ·  Personal Filing Guide

Michigan grants an automatic six-month extension for filing personal income tax returns to taxpayers who have been approved for a federal extension by the IRS. The Michigan Department of Treasury mirrors the federal extension timeline, moving the state filing deadline from April 15, 2026, to October 15, 2026. No separate Michigan extension application is required.

When you file your Michigan state tax return by October 15, you must attach a copy of your federal Form 4868 to the return. Failing to include this can cause processing issues with your extension. Keep a copy of your Form 4868 available when preparing your Michigan return.

Michigan's extension applies only to filing—not to paying taxes. Any Michigan income tax owed must still be paid by April 15, 2026, to avoid penalties and interest on the unpaid balance.

• Credit Card / ACH Debit: Pay through the Michigan Individual Income Tax e-Payments system at www.michigan.gov/taxes—select the "Individual Income Tax" link. A fee applies for debit and credit card transactions.

Form 4 (Application for Extension of Time to File Michigan Tax Returns) is used for mailing an extension payment. Mail with payment to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909-8274

Michigan's failure-to-file penalty is 5% of tax for the first 2 months, plus 5% per month or partial month thereafter, up to a maximum of 25%. The failure-to-pay penalty is 5% of unpaid tax, plus 5% per month if not paid within 2 months, capped at 25%. Both penalties can apply simultaneously.

• File IRS Form 4868 to secure your federal extension—Michigan's automatic extension depends on it.
• Pay any Michigan income tax owed by April 15, 2026.
• Attach a copy of your Form 4868 when you file your Michigan return by October 15.
• Use michigan.gov/taxes for online credit card or ACH debit payments.

Michigan's extension is automatic with a federal extension in place. Pay any balance by April 15, attach Form 4868 when filing, and submit your return by October 15, 2026.

Quick Reference Table