Michigan Department of Treasury Instructions for Form 4917-2025

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The Michigan Constitution provides for the assessment of all real and tangible personal property not exempted by law. Tangible personal property is defined as tangible property that is not real estate. Form L-4175 is used for the purpose of obtaining a statement of assessable personal property for assessment.
Use Form 5209 for individual city filing extensions or Form 5301 for city corporate extensions. Individual and Fiduciary filers submit Form 4 or a copy of your federal extension. An extension of time to file the federal return automatically extends the time to file the Michigan return to the new federal due date.
For more information about Treasury, please visit .michigan.gov/treasury. Questions? Call 517-335-7508.
Use Form 7004 to request an automatic 6-month extension of time to file certain business income tax, information, and other returns.
In addition, current year commonly used forms will continue to be available at Michigan Department of Treasury offices, most public libraries, Northern Michigan post offices, and Michigan Department of Health and Human Services (MDHHS) county offices.

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To request more time to file your Michigan tax return, send a payment of your remaining estimated tax to Treasury with a copy of your federal extension (U.S. Form 4868) on or before the original due date of your return. Treasury will extend the due date to your new federal due date.
LLCs that file federal income tax returns as corporations. How do flow-through entities make an election into the Michigan FTE tax? The election must be made by submitting an electronic payment to the Treasury through Michigan Treasury Online (MTO).

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