Are estimated tax payments required for nonparticipating individuals for tax years beginning July 1, 2016 or later?

Members who will not participate in a composite filing are required to make applicable quarterly estimated income tax payments in the same manner as all other individual income tax filers.  Quarterly estimate tax payments should be submitted online using the Michigan Department of Treasury’s e-Payments system or by mailing payment with an Estimated Individual Income Tax Voucher (MI-1040ES).