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Michigan business tax extension

Michigan doesn't take the federal extension on its own: extending its corporate return takes a separate state request. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Michigan's own forms, instructions and laws, cited below

Does Michigan accept the federal extension?

Michigan requires its own extension request. A federal extension alone does not extend the Michigan return.

Michigan's rules for each business return, as its own instructions and laws state them:

Corporate income tax

Due date
The last day of the 4th month after the tax year ends (April 30 for a calendar year)
Extension
Michigan requires its own extension request. A federal extension alone does not extend the Michigan return. Under the statute, the automatic extension takes a copy of the federal extension request, a tentative return and payment of the estimated tax, filed with the Michigan Department of Treasury by the original due date. Without a federal extension, Treasury may extend the date for good cause on application, with the estimated tax paid.
Extension length
8 months
Extended due date
The last day of the 8th month after the original due date
Payment
The tax is due by the original due date, even with an extension.

Estates and trusts

Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Michigan return. Without a federal extension, Michigan has its own extension request. With a federal extension, filing a copy of it with Treasury, together with the estimated tax due, extends the Michigan return for the same period. Without one, Treasury may extend the time for good cause; the estimated tax must be paid with the application before the original due date.
Payment
The tax is due by the original due date, even with an extension.

When a due date in Michigan falls on a weekend or legal holiday, it moves to the next business day. Michigan's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Michigan's instructions say the same for its returns: a Michigan extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Michigan's forms and instructions?

On the Michigan Department of Treasury website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Michigan return and any Michigan extension request go to the state.

Michigan extension FAQ

Does Michigan accept the federal business tax extension?

Michigan requires its own extension request. A federal extension alone does not extend the Michigan return. The extension is 8 months. Under the statute, the automatic extension takes a copy of the federal extension request, a tentative return and payment of the estimated tax, filed with the Michigan Department of Treasury by the original due date. Without a federal extension, Treasury may extend the date for good cause on application, with the estimated tax paid.

When is Michigan's corporate income tax return due?

The last day of the 4th month after the tax year ends (April 30 for a calendar year).

Does a Michigan extension give more time to pay?

No. The tax is due by the original due date, even with an extension.

Does a Michigan business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Michigan needs its own extension request as well.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

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