Form MI-1040ES at a glance
What it is: The 2026 Michigan MI-1040ES is the Estimated Individual Income Tax Voucher.
Where and when to file: Send your voucher and check to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909.
You must make estimated income tax payments if you expect to owe more than $500 when you file your 2026 MI-1040 return (checked November 1, 2026).
Estimate filing requirements apply whether or not you are a Michigan resident.
A filled-in Form MI-1040ES example: a single filer pays the first installment
How to fill out Form MI-1040ES, box by box
Due Date for Calendar Year Filers
Enter the Due Date for Calendar Year Filers.
You may pay in full with the first estimate voucher due April 15, 2026, or in equal installments due on or before April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.
You will not receive reminder notices; save this set of forms for all of your 2026 payments.
Filer's name and Social Security numbers
Enter the Filer's Name(s) and the Filer's Full Social Security Number.
Provide full Social Security Number.
Failure to provide a complete Social Security number on Form MI-1040ES will result in processing delays.
The voucher has a Spouse's Full Social Security Number box. If you are married and plan to file your annual return as “married filing separately,” use separate vouchers and payments for each filer, not preprinted vouchers containing the SSN for both you and your spouse.
Address and payment amount
Enter the Address (Street, City, State, ZIP/Postal Code, Country Code).
Write the payment amount here.
If you choose to mail your payment, make your check payable to “State of Michigan.” Print the last four digits of your SSN and “2026 MI-1040ES” on the check.
Send your check with the MI-1040ES voucher for that installment. Do not staple your check to the voucher.
If your situation is different
Estimated Tax Computation Worksheet
You will need your Michigan and federal income tax returns for reference (even if you have not completed them yet).
Enter your estimated income subject to tax on line 1.
To determine your exemption allowance for line 2, refer to your 2025 MI-1040. Enter the amount of your exemption allowance, not the number of exemptions.
On line 3, subtract line 2 from line 1. On line 4, multiply line 3 by 4.25% (0.0425).
On line 7, add lines 5 and 6. On line 8, subtract line 7 from line 4.
On line 9, divide the amount on line 8 by 4, or by the number of estimated vouchers to be filed (see instructions). Enter here and on each voucher.
Apply your 2025 overpayment to your first quarter. Any unused credit must then be applied to your second quarter and following quarters until the entire credit is used. Do not send an estimate form unless you are sending payment with it.
If you review the worksheet and still do not know if you must file estimates or if you are not sure how much to pay, call 517-636-4486.
Withholding and estimated payments
If you owe more than $500, you may not have to make estimated payments if you expect your 2026 withholding to be at least 90 percent of your total 2026 tax (qualified farmers, fishermen and seafarers use 66 and 2/3 percent), 100 percent of your 2025 tax, or 110 percent of your total 2025 tax if your 2025 adjusted gross income is more than $150,000 ($75,000 for married filing separately) (checked November 1, 2026).
Estimated tax payments are not needed if two-thirds of your gross income is from farming, fishing or seafaring and you meet the qualifications.
Farmers, fishermen or seafarers
If at least two-thirds of your gross income is from farming, fishing or seafaring, you may file your first 2026 voucher on or before January 15, 2027, and pay the entire amount of the estimated tax due, or file your 2026 MI-1040 return on or before March 1, 2027, and pay the entire tax with the return. If you choose the second option, you do not need to pay estimated tax payments.
Fiscal Year Filers
Fiscal year filers adjust all dates to correspond with your fiscal year. The first installment payment is due on the 15th day of the fourth month after your fiscal year ends. (Example: If your year ends March 30, your first payment is due July 15.)
Interest on an unpaid installment
Interest is figured for the number of days the installment remained unpaid. If payment is late, penalty and interest must be added to the amount due.
Paying electronically
You may choose to make your estimated income tax payments electronically instead of mailing a payment. If you choose to make your payment electronically, you do not need to mail the MI-1040ES form to Treasury.
Visit www.michigan.gov/iit to make your payment electronically.
Common questions about Form MI-1040ES
What is an estimated income tax voucher?
The 2026 Michigan MI-1040ES is the Estimated Individual Income Tax Voucher. Only use this form for 2026 estimated payments.
Where do I file it?
Send your voucher and check to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909.
Is there a penalty?
Under the 2026 MI-1040ES Additional Instructions, if you fail to make required estimated payments, pay late or underpay in any quarter, Treasury may charge penalty and interest. Penalty is 25 percent of the tax due (minimum $25) for failing to file estimated payments or 10 percent (minimum $10) for failing to pay enough with your estimates or paying late (checked November 1, 2026).
When is this form not the right one?
Do not submit this form for any quarter that you do not have estimated tax due.
Sources
[1] 2026 MI-1040ES, Michigan Estimated Income Tax for Individuals, Michigan Department of Treasury (the Official source link on this page).
