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Michigan Business State Tax Extension I Fiduciaries Filing Guide

Form 4 | Application for Extension of Time to File Michigan Tax Returns  ·  Fiduciaries  ·  Business Filing Guide

Overview

Michigan fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the Michigan Department of Treasury. Michigan automatically grants an extension to file with no application or form submission required.

Original Filing Deadline

The original due date for the Michigan Fiduciaries return is April 15, 2026. File or remit full payment by this date to remain in good standing.

Extension Granted Automatically

Michigan automatically grants a filing extension for Fiduciaries. The extended filing deadline is October 15, 2026. No application or form submission is required to receive this extension.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of April 15, 2026 to avoid penalties and interest. Use the Michigan | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form 4 | Application for Extension of Time to File Michigan Tax Returns and send to: Michigan Department of Treasury P.O. Box 30774 Lansing, MI 48909

Late Filing and Payment Penalties

• Failure to File: 5% of tax, plus 5% per month or part of month if not filed within 2 months of due date, up to 25%.
• Failure to Pay: 5% of outstanding tax liability, plus 5% per month if not filed within 2 months of due date, not to exceed 25%.

Best Practices

• Estimate and pay your Michigan business tax by April 15, 2026 to avoid interest and penalties.
• No extension form is required—Michigan grants the extension automatically.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Michigan Fiduciaries return by October 15, 2026.

Final Thoughts

• Michigan’s automatic extension simplifies the process—no paperwork required. Pay any balance due by April 15, 2026 and file your return by October 15, 2026.
• Quick Reference Table
• State Abbreviation
• MI
• State Name
• Michigan
• Business Entity Type
• Fiduciaries
• Extension Status
• Approved Automatically
• Return Due Date
• April 15, 2026
• Extended Due Date
• October 15, 2026
• Other Information
• Michigan grants you an automatic 6-month extension to file your business tax return. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• Michigan | Online Tax Extension Payment
• Payment Voucher Form
• Form 4 | Application for Extension of Time to File Michigan Tax Returns
• State Payment Agency
• Michigan Department of Treasury
• Mailing Address with Payment
• Michigan Department of Treasury P.O. Box 30774 Lansing, MI 48909
• Failure to File Penalties
• 5% of tax, plus 5% per month or part of month if not filed within 2 months of due date, up to 25%.
• Failure to Pay Penalties
• 5% of outstanding tax liability, plus 5% per month if not filed within 2 months of due date, not to exceed 25%.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your Michigan return by October 15, 2026

Quick Reference Table

State Abbreviation	MI
State Name	Michigan
Business Entity Type	Fiduciaries
Extension Status	Approved Automatically
Return Due Date	April 15, 2026
Extended Due Date	October 15, 2026
Other Information	Michigan grants you an automatic 6-month extension to file your business tax return. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
Online Payment	Michigan | Online Tax Extension Payment
Payment Voucher Form	Form 4 | Application for Extension of Time to File Michigan Tax Returns
State Payment Agency	Michigan Department of Treasury
Mailing Address with Payment	Michigan Department of Treasury P.O. Box 30774 Lansing, MI 48909
Failure to File Penalties	5% of tax, plus 5% per month or part of month if not filed within 2 months of due date, up to 25%.
Failure to Pay Penalties	5% of outstanding tax liability, plus 5% per month if not filed within 2 months of due date, not to exceed 25%.