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Notice: Automatic Extension for Individual and Composite State Income Tax Returns Due on April 15, 2021

This notice provides taxpayers with information on the extensions of time to file returns and remit tax and the waivers from penalty and interest that the Department will grant in conformity with IRS Notice 2021-59.[1]

IRS Notice 2021-59.  On March 17, 2021 the IRS issued Notice 2021-59 providing extensions to May 17, 2021 for any individual with a return or payment due on April 15, 2020. IRS Notice 2021-59 did not extend the first quarter estimated tax payment due on April 15, 2021.

Michigan conformity with IRS Notice 2021-59.  To conform to the automatic extensions granted through IRS Notice 2021-59, the Department will extend individual and composite State income tax returns and payments of 2020 taxes due on April 15, 2021 to May 17, 2021. Because the extension is limited to the 2020 taxes, first quarter estimates for tax year 2021 remain due on April 15, 2021.  The extension is limited to the state individual and composite income tax annual return and does not apply to fiduciary returns or corporate income tax returns. This notice does not apply to city income taxes. City income tax taxpayers should contact their respective tax administrators for information regarding that city's potential conformity with IRS Notice 2021-59.  

Because the extensions in conformity with IRS Notice 2021-59 are generally applicable to  individual and composite 2020 returns and any payment of 2020 taxes due on April 15, 2021, the following provisions have been modified:

1. Extension of Annual Return Filing and Payment Date for Individuals

The due date for the filing of the return and payment of tax based on the due date of the annual return has been automatically extended.  For individual and composite taxpayers that file state returns otherwise due on April 15, 2021, the due date for the filing of the return and payment of tax has been automatically extended to May 17, 2021.

2. Extension of Date for Application and Payment for Extension Requests

The due date for any application and payment of tax related to an extension of time to file the annual return has also been extended.  A taxpayer requesting an extension of time to file an annual return must therefore file an application and pay any tax with that extension request by May 17, 2021.  The due date of the extended annual return, however, will not be modified by this notice.  Accordingly, an individual or composite taxpayer requesting a 6-month extension of time to file a state individual income tax return must submit that request and pay the appropriate amount of tax by May 17, 2021, but the extended annual return remains due on October 15, 2021.

3. Penalty and interest

Penalty and interest will not accrue for the extension period that is automatically effective.  Penalty and interest for late filing of the return and payment of 2020 tax will therefore not begin to accrue for most individuals until May 18, 2021.  However, the suspension of penalty and interest is limited to the automatic extensions authorized under this notice; penalty and interest will continue to accrue as appropriate for taxes otherwise owed by any taxpayer. 

The extensions provided throughout this notice are automatic.  There is no need for taxpayers to include any additional information upon the filing of the return or otherwise contact the Department in advance to request an extension. 

Additional information can be found at 

[1] The Revenue Act, MCL 205.1 et seq., does not prevent a compromise of interest or penalties, or both, and further permits the Department to waive penalties where reasonable cause can be established. The relief provided within this notice is based on the Department's general statutory authorization authority to waive penalty and interest related to the filing of the annual return or the payment of tax after the statutory due date.  Because this notice is based on the waiver of penalty and interest through May 17, 2021, the date set for filing the return for purposes of the statute of limitations under Section 27a of the Revenue Act remains the same.