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

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 2021 quarterly installment (MI‑1040ES) until January 15, 2022, and pay the entire amount of your 2021 estimated tax due, or
  • File your 2021 MI-1040 return and pay the entire amount of tax due on or before March 1, 2022

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