If I am a farmer, fisherman or seafarer, am I required to make estimated tax payments?

Farmers, fishermen and seafarers may have to make estimated tax payments, but other filing and payment options are available.

If at least two-thirds of your annual gross income is from farming, fishing, or seafaring, you may:

  • Delay paying your first 2019 quarterly installment (MI‑1040ES) until January 15, 2020, and pay the entire amount of your 2019 estimated tax due, or
  • File your 2019 MI-1040 return and pay the entire amount of tax due on or before March 1, 2020.

If you filed and paid using one of the above options, do not file the MI-2210 form.