Michigan Department of Treasury - City Tax Administration, 5209 (04-16)
Form 5209, Instructions for CITY Income Tax Return Application for Extension of Time to File
Important Information
To Request More Time to File Your
2016
City
Income Tax Return
An extension of time to file is NOT an extension of time to pay
the required tax.
• C omplete Form 5209.
Read the entire instructions before completing a
CITY Income Tax
○ See Line-by-Line Instructions below.
Return Application for Extension of Time to File
(Form 5209).
○ U.S. form 4868 will not be accepted.
• D o not file this form if a refund is expected.
○ Application for Extension of Time to File Michigan Tax
• Y ou must have made payments, through withholding and/or
Returns (Form 4) will not be accepted.
estimated payments, of your 2016 City Income Tax, for at least
• The form and payment must be postmarked on or before the
70% of your prior or current year tax liability, whichever is
original due date of the return.
less, AND pay your tax liability by the original due date of the
○ City Income Tax Returns are due
April 18, 2017.
return to be approved for an extension.
• Make check payable to State of Michigan - Detroit.
• If at the time the extension is filed, it is determined additional
○ Print
“2016
City Extension” and the last four digits of
City of Detroit tax is due, send the amount due and a completed
the filer’s Social Security number on the check.
Form 5209.
• Detach Form 5209 from the instructions. Submit form and
• The form and payment must be postmarked on or before the
payment to the Michigan Department of Treasury at the
original due date of the return.
address listed on the form.
• P enalty and interest will accrue on any tax unpaid by the
• This extension of time, if approved, will be granted for a
original due date of the return.
period not to exceed six months (October 15th). Remember: An
extension of time to file is NOT an extension of time to pay the
Penalty and Interest
required tax. Penalty and interest will accrue on any tax unpaid
If the tax due is underestimated and sufficient payment is not paid
by the original due date of the return.
with the application for extension on or before the original due
date of the return, penalty and interest will be due on the unpaid or
Line-by-Line Instructions
underpaid amount.
Lines not listed are explained on the form.
The interest rate is 1 percent above the adjusted prime rate and is
Line 2: Enter the month and year your tax year ends, NOT the
adjusted on January 1 and July 1 of each year. Interest is charged
date you are making the payment. For most City income tax filers,
from the original due date of the return to the date the balance of
this date is 12-2016.
the tax is paid.
Lines 3 and 4: Enter your full Social Security number (9 digits)
The initial penalty is 1 percent of tax due. Penalty increases by an
on line 3. If filing a joint return, enter your spouse’s full Social
additional 1 percent per month or fraction thereof, to a maximum
Security number on line 4.
of 25 percent for failure to
pay.
Line 8: Enter your current mailing address.
Any one of the following penalties may also apply to the unpaid
Line 9: Enter the amount of your extension payment. This
tax:
payment should be claimed, in addition to, any estimated
• 10 percent for negligence;
payments or credit forward, on the corresponding line of your City
Income Tax return.
• 25 percent for intentional disregard of the law.
Detach here and mail with your payment. Do not fold or staple the voucher.
Michigan Department of Treasury - City Tax Administration, 5209 (04-16)
Issued under the authority of Public Act 284 of 1964, as amended.
CITY Income Tax Return Application for Extension of Time to File
Reset Form
Make check payable to “State of Michigan - Detroit.” Print “2016 City Extension” and last four digits of filer’s Social Security number on the check.
Mail to: Michigan Department of Treasury, PO Box 30738, Lansing, MI 48909
2. Month and Year Your Tax Year Ends (MM-YYYY)
1. Extension request is for City Income Tax.
* Do not file this form if a refund will be shown on the return.
3. Filer’s Full Social Security Number
4. Spouse’s Full Social Security Number
5. Extension requested for City of:
6. City Code
DETROIT
170
7. Filer’s Name (First Name, Middle Initial, Last Name)
8. Mailing Address (Address, City, State, ZIP Code)
9. Payment Amount
00
+
0000 2016 107 01 27 5