How do I know if I should file the MI-2210 form?

‚ÄčFile this form if your tax liability is $500 or more after credits and withholding, and you did not pay the required amount of estimated tax prior to the return's due date.

Do not file this form if:

  • You were not required to file a return in the previous year
  • The total tax liability on your current or prior year return, minus the amount you paid in withholding and all other credits is $500 or less
  • You paid 100% of your required estimated tax by the first quarter due date of April 15
  • You made the required estimated tax payments that are equal to:
    • 90% of your current year's tax liability or
    • 100% of your previous year's tax liability or
    • 110% of your previous year’s tax liability if your previous year’s adjusted gross income is more than $150,000 ($75,000 for married filing separate)