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When are the quarterly estimated tax payments due?

Quarterly tax payments are due April 15, June 15 and September 15 of the tax year, and January 15 of the next year. Your income tax liability accrues on income as it is earned, rather than being due on April 15 of the next year.

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.

You may make estimated tax payments using Michigan Department of Treasury's e-Payments system or mail your estimated payment with a Michigan Estimated Tax voucher (MI-1040ES).

To ensure your estimated tax payment is received timely, 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 14 weeks to post to your account.

Note: Payments that are not received by the due date will be applied to the following estimated tax quarter.

Penalty is 25% for failing to file estimated payments or 10% of underpaid tax per quarter. Interest is 1% above the prime rate.

For more information view Penalty and Interest for Underpayment of Estimates (MI-2210)