Michigan Business Tax

A20. Can a fiscal year filer request an extension for the first MBT return?

Fiscal year taxpayers will be granted an automatic extension for their 2008 fiscal year annual return.  Returns for fiscal years ending in 2008 will be due the same date as 2008 calendar year returns, which is April 30, 2009.  However, an extension of time to file is not an extension of time to pay. An extension request form need not be filed unless required to transmit payment of any tax that would be due with the annual return.  The annual return tax due must be paid by the original due date, which is the last day of the fourth month after the end of the fiscal year.

A fiscal year taxpayer may request an additional extension on Form 4, Application for Extension of Time to File Michigan Tax Returns, if the extension to April 30, 2009 is not sufficient, e.g., a taxpayer with a fiscal year ending November 2008, with a federal extension granted through September 2009.

MBT Estimated and Annual Return Due Dates