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Estimated Payment Tips

Individual Income Tax Tips
Estimated Payment Tips

  1. Make consistent quarterly estimated payments throughout the year if expecting to owe more than $500.

    2. Quarterly estimated payments are required if expecting to owe over $500 for the tax year. Owing more than $500 when the tax return is filed, may result in underpayment of estimates penalty and interest.

  2. For joint filers, direct estimated payments to the primary filer’s Social Security number (SSN).

    Treasury’s system applies payments by SSN. For joint filers, a payment sent to the spouse’s SSN will not be recognized when applying estimates to a filed joint return. Missing required estimated payments causes processing delays and may result in penalties and interest.

  3. If a third party sends a tax payment on behalf of a taxpayer, use the Guest Services option in Michigan Treasury eServices to reduce the risk of a misapplied payment.

    Electronic payments are faster and more secure than mailed payments.

  4. Before filing, verify the total estimated payments on file with Treasury by either using the Michigan Treasury eService (if you have connected-level account access) or calling the Michigan Individual Income Tax Division and using the automated phone system. Review the payments and credits section of your MI-1040 and compare it to the payments you made. 

    Incorrect estimated payments will delay return processing.

  5. When making an online payment, enter your full Social Security number (SSN) and choose the appropriate payment type (voucher, return, or estimate) and tax year.

    Voucher: payment made when you receive a letter from Treasury indicating a balance due. A Voucher ID or Letter ID is required to make this type of payment.

    Return: payment goes toward your annual tax return. You will select the tax year that you want the payment to be applied to.

    Estimate: quarterly payment made if expecting to owe $500 or more in state income tax for the year and income tax is not already being withheld by employer.

    Payments are applied exactly as instructed. Choosing the wrong taxpayer, payment type or tax year causes the payment to be applied incorrectly and can delay processing or lead to penalty or interest.

    • The taxpayer SSN you enter will be the account to which the payment is applied.
    • The payment applies only to the payment type selected – voucher, return, or estimate.
    • If making a Return payment, make sure to select the appropriate year that the payment should go toward.