What should I do if I am unable to project my annual income?

If you are unable to project your annual income, you may pay estimated tax payments that equal:

• 100% of your previous year's liability or
• 110% of your previous year's liability if your previous year's adjusted gross income is more than $150,000 ($75,000 for married filing separate)

 If your income varied during the year, you may annualize your income on the MI-2210 worksheet to reduce the amount of one or more required installments. Complete the MI-2210 form and the Annualized Income Worksheet and include them with your return.