Michigan Estimated Tax Payments 2026

Michigan’s test is the amount you expect to owe with your annual return: more than $500 after credits and withholding. Even then you may not have to pay if your 2026 withholding is large enough, as the next section explains.

• Usually, you must make estimated income tax payments if you expect to owe more than $500 when you file your 2026 MI-1040.

  “Usually, you must make estimated income tax payments if you expect to owe more than $500 when you file your 2026 MI-1040.”

• The $500 is figured after crediting the property tax, farmland and any other refundable or nonrefundable credits, and amounts you paid through withholding.

  “This is after crediting the property tax, farmland, any other refundable or nonrefundable credits, and amounts you paid through withholding.”

• You may receive estimated payment vouchers in the mail even if you have not filed estimated payments in the past; if you owed Michigan Treasury over $500 in previous years you may be required to make estimated payments.

  “You may receive estimated payment vouchers in the mail even if you have not filed estimated payments in the past. If you owed the Michigan Department of Treasury over $500 in previous years you may be required to make estimated payments.”

If you expect to owe more than $500, you may not have to make estimated payments if you expect your 2026 withholding to be at least the amount in one of the three tests below, which the 2026 MI-1040ES lists and the instruction book repeats. The form adds that qualified farmers, fishermen and seafarers use 66 and 2/3 percent in place of 90 percent. The sources do not say whether a filer whose 2025 AGI is over the $150,000 ($75,000 married filing separately) line can still use the 100 percent test; confirm with Treasury.

• 90 percent of your total 2026 tax.

  “90 percent of your total 2026 tax, or”

• 100 percent of your total 2025 tax.

  “100 percent of your total 2025 tax”

• 110 percent of your total 2025 tax if 2025 AGI was more than $150,000 if filing joint or single ($75,000 if your 2025 filing status is married filing separately).

  “110 percent of your total 2025 tax if 2025 AGI was more than $150,000 if filing joint or single ($75,000 if your 2025 filing status is married filing separately).”

• Total 2025 tax is the amount on your 2025 MI-1040, line 21, less the amount on lines 26, 27, 28b, 29 and 30.

  “Total 2025 tax is the amount on your 2025 MI-1040, line 21, less the amount on lines 26, 27, 28b, 29 and 30.”

The 2026 MI-1040ES worksheet starts from your estimated 2026 income, subtracts your exemption allowance (taken from your 2025 MI-1040), multiplies the balance by 4.25 percent, subtracts credits and expected withholding, and divides what is left by four or by the number of vouchers you file. It is a worksheet estimate, not an assessment of your actual liability.

• Worksheet line 4: Estimated tax. Multiply line 3 by 4.25% (0.0425).

  “Estimated tax. Multiply line 3 by 4.25% (0.0425)”

• Worksheet line 9: Estimated payment due. Divide the amount on line 8 by 4, or by the number of estimated vouchers to be filed (see instructions).

  “Estimated payment due. Divide the amount on line 8 by 4, or by the number of estimated vouchers to be filed (see instructions).”

• Apply your 2025 overpayment to your first quarter.

  “Apply your 2025 overpayment to your first quarter.”

If a change in income begins after the year starts and you are not already paying estimates, the form’s chart says which due date applies: a change from January 1 through March 31 is due April 15, 2026; April 1 through May 31, June 15, 2026; June 1 through August 31, September 15, 2026; and September 1 through December 31, January 15, 2027.

• If you do not want to adjust your fourth installment voucher, you may file your 2026 income tax return before February 1, 2027, instead, and then you do not have to file the fourth voucher (due January 15, 2027).

  “If you do not want to adjust your fourth installment voucher, you may file your 2026 income tax return before February 1, 2027, instead. If you choose this option, you do not have to file the fourth voucher (due January 15, 2027).”

• If you receive income unevenly during the year (for example from a seasonal business, capital gain, severance pay or bonus) you may annualize your income, using the MI-2210 Annualized Income Worksheet to determine what quarter your payments are due.

  “If you receive income unevenly during the year (e.g., from a seasonal business, capital gain, severance pay or bonus) you may annualize your income. Complete the MI-2210 Annualized Income Worksheet to determine what quarter your payments are due.”

• If at least two-thirds of your gross income is from farming, fishing or seafaring, you may file your first 2026 voucher on or before January 15, 2027 and pay the entire estimated tax due, or file your 2026 MI-1040 return on or before March 1, 2027 and pay the entire tax with the return.

  “If at least two-thirds of your gross income is from farming, fishing or seafaring, you may: • File your first 2026 voucher on or before January 15, 2027, and pay the entire amount of the estimated tax due, or • File your 2026 MI-1040 return on or before March 1, 2027, and pay the entire tax with the return.”

• Farmers, fishermen or seafarers may have to make estimated payments, but have different filing options.

  “Farmers, fishermen or seafarers may have to make estimated payments, but have different filing options.”

• Wages earned as a farm employee or from a corporate farm do not qualify you for this exception.

  “Wages earned as a farm employee or from a corporate farm do not qualify you for this exception.”

• Fiscal year filers adjust all dates to their fiscal year: the first installment is due on the 15th day of the fourth month after the fiscal year ends (for a year ending March 30, July 15).

  “Adjust all dates to correspond with your fiscal year. The first installment payment is due on the 15th day of the fourth month after your fiscal year ends. (Example: If your year ends March 30, your first payment is due July 15.)”

• If you are a fiscal year filer, the due dates are the same as your federal estimated payment due dates. (The 2025 MI-1040 book words the fiscal-year rule differently from the 2026 MI-1040ES above; confirm with Treasury which applies to you.)

  “If you are a fiscal year filer, the due dates are the same as your federal estimated payment due dates.”

• If you are married and plan to file as married filing separately, do not use preprinted vouchers containing the Social Security numbers or correspondence identification numbers of both spouses; separate vouchers and payments must be submitted for each filer.

  “If you are married and plan to file your annual return as “married filing separately,” DO NOT use preprinted vouchers containing the Social Security numbers (SSN) or correspondence identification numbers (CID) for both you and your spouse; separate vouchers and payments must be submitted for each filer.”

You can pay estimated tax through Michigan Treasury eServices instead of mailing a voucher. Treasury lists three electronic options, and the card fees are paid to the payment processing vendor: electronic funds transfer from a checking or savings account is free, a debit card carries a flat $3.95 fee, and a credit card carries a convenience fee of 2.3% of the payment. If you pay electronically you do not need to mail the MI-1040ES voucher.

To mail a payment, send the check and the voucher for that installment to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909. Do not staple the check to the voucher, and do not combine the payment with any other payment. Treasury’s timing guidance is in the quotes below.

• Michigan Treasury eServices lets you pay your Michigan individual income tax online.

  “Michigan Treasury eServices lets you pay your Michigan individual income tax online.”

• Electronic Funds Transfer (EFT) through a checking or savings account is free of charge; a debit card carries a flat fee of $3.95; a credit card carries a convenience fee of 2.3% of the total payment amount.

  “Electronic Funds Transfer (EFT) through a checking or savings account – free of charge Debit Card – flat fee of $3.95 Credit Card – convenience fee of 2.3% of the total payment amount”

• Mail to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909, and include the appropriate voucher with your payment.

  “Michigan Department of Treasury P.O. Box 30774 Lansing, MI 48909 Include the appropriate voucher with your payment:”

• Make the check payable to “State of Michigan,” write the last four digits of the filer’s SSN and “2026 MI-1040ES” on the front of the check, and do not fold or staple.

  “Enclose check payable to “State of Michigan.” Write last four digits of filer’s SSN and “2026 MI-1040ES” on the front of your check. Do not fold or staple.”

• To ensure a payment is received timely, allow 3 to 5 days for an electronic payment to be received and 2 weeks to post to your account, and 2 weeks for a mailed payment to be received and 6 weeks to post.

  “allow 3 to 5 days for an electronic payment to be received and 2 weeks to post to your account. Allow 2 weeks for a mailed payment to be received and 6 weeks to post to your account.”

Official page: Michigan Treasury: Make an Individual Income Tax Payment. Form: Form MI-1040ES (Michigan Estimated Individual Income Tax Voucher).

Treasury applies an estimated payment to the quarter in which it is received, so a payment that misses a due date counts toward the next quarter. The penalty and interest figures below come from the 2026 MI-1040ES; Treasury points to Revenue Administrative Bulletin 2025-13 for current interest rates, and Treasury points to Form MI-2210 for more on penalty and interest for underpayment of estimates. The 2026 MI-1040ES says interest is figured for the number of days the installment remained unpaid, while the 2025 MI-1040 book says it is computed monthly; the two wordings differ, so confirm with Treasury how your interest is computed. This page does not state a current interest rate.

• Estimated payments apply to the quarter in which they are received, and any payment received after the due date applies to the following quarter.

  “Estimated payments will apply to the quarter in which they are received. Any payment received after the due date will apply to the following quarter.”

• If you fail to make required estimated payments, pay late or underpay in any quarter, Treasury may charge penalty and interest: 25 percent of the tax due (minimum $25) for failing to file estimated payments, or 10 percent (minimum $10) for failing to pay enough with your estimates or paying late.

  “If you fail to make required estimated payments, pay late or underpay in any quarter, Treasury may charge penalty and interest. Penalty is 25 percent of the tax due (minimum $25) for failing to file estimated payments or 10 percent (minimum $10) for failing to pay enough with your estimates or paying late.”

• The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1; interest is figured for the number of days the installment remained unpaid.

  “The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1. Interest is figured for the number of days the installment remained unpaid.”

• The 2025 MI-1040 book words it differently: Interest is one percent above the prime rate and is computed monthly. The rate is adjusted on July 1 and January 1.

  “Interest is one percent above the prime rate and is computed monthly. The rate is adjusted on July 1 and January 1.”