An extension to file is not an extension to pay tax.
Michigan is the other state, alongside Ohio, where city-level income tax extension rules are set once at the state level rather than city by city. Roughly two dozen Michigan cities - including Detroit, Grand Rapids, Lansing, and Flint - levy a city income tax under the Uniform City Income Tax Ordinance, part of the City Income Tax Act. A taxpayer must make a written request to the city administrator (or the Michigan Department of Treasury, for cities that have an agreement with the state) for an extension of up to 6 months. No penalty or interest applies if the return is filed and tax paid within the extended period and the estimated tax already paid equals at least 70% of the tax shown due on the final return (or 70% of the prior year's tax).
| Item | Detail |
|---|---|
| Scope | All Michigan cities levying an income tax under the Uniform City Income Tax Ordinance (about two dozen cities, including Detroit) |
| Form required | A written request to the city administrator or, for cities under a state collection agreement, the Michigan Department of Treasury |
| Automatic | No - the extension must be requested; it is not tied automatically to the federal extension |
| Extension length | Up to 6 months |
| Payment threshold | No penalty or interest if estimated tax already paid equals at least 70% of the tax shown due on the final return (or 70% of the prior year's tax) and the balance is paid with the return |
| Authority | MCL 141.664(1),(2) |