The state of Michigan announced an automatic extension on individual and composite income tax returns in conformance with IRS notice 2021-59. Therefore, the due date for filing of Michigan individual and composite income tax returns, and the payment of any related taxes due with the return, has been extended to May 17, 2021 from April 15, 2021. No interest or penalties will be charged if the taxes are filed and paid by this new date.
The announced extension only applies to individual income tax returns that are due on April 15, 2021. Therefore, individual estimated tax payments, business and trust income tax returns, along with any related payments, are unaffected by the notice and are still due on April 15, 2021. Likewise, Michigan’s notice of this extension does not apply to any city individual income tax return.