2019 MICHIGAN
Issued under authority of Public
Act 281 of 1967, as amended.
See instructions for ling
guidelines.
Due Date for Calendar Year Filers
MI-1040ES Estimated Individual Income Tax Voucher
Filer’s Name(s) Filer’s Full Social Security Number Spouse’s Full Social Security Number
Address (Street, City, State, ZIP Code)
WRITE PAYMENT
AMOUNT HERE
$ .00
MAIL TO:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
Enclose check payable to “State
of Michigan.” Write last four
digits of ler’s SSN and “2019
MI-1040ES” on the front of your
check. Do not fold or staple.
DO NOT WRITE IN THIS SPACE
2019 MI-1040ES, Michigan Estimated Income Tax for Individuals
NOTE: If you are married and plan to le your annual return as “married ling separately,” DO NOT use preprinted vouchers
containing the Social Security numbers (SSN) or correspondence identication numbers (CID) for both you and your spouse;
separate vouchers and payments must be submitted for each ler.
Michigan Department of Treasury (Rev. 04-18)
Issued under authority of Public Act 281 of 1967, as amended.
Who Must File Estimated Tax Payments
You must make estimated income tax payments if you
expect to owe more than $500 when you file your 2019
MI-1040 return. If you owe more than $500, you may not
have to make estimated payments if you expect your 2019
withholding to be at least:
• 90 percent of your total 2019 tax (qualified farmers,
fishermen and seafarers use 66 2/3 percent),
• 100 percent of your 2018 tax, or
• 110 percent of your total 2018 tax if your 2018 adjusted
gross income is more than $150,000 ($75,000 for married
filing separately).
Total 2018 tax is the amount on your 2018 MI-1040, line 21
less the sum of your tax credits on lines 25, 26, 27b, and 28.
Estimated tax payments are not needed if two-thirds of your
gross income is from farming, fishing or seafaring and you
meet the qualifications. Estimate filing requirements apply
whether or not you are a Michigan resident.
Do not submit this form for any quarter that you do not
have estimated tax due.
Payment Due Dates
You may pay in full with the first estimate voucher due
April 15, 2019. You may also pay in equal installments due
on or before April 15, 2019, June 17, 2019, September 16,
2019, and January 15, 2020.
NOTE: You will not receive reminder notices; save this
set of forms for all of your 2019 payments.
How to Pay Estimated Tax
e-Payments
You may choose to make your estimated income tax
payments electronically instead of mailing a payment with
the personalized form provided. Paying electronically
is easy, fast and secure. Payment options include direct
debit (eCheck) from your checking or savings account, or
payment by credit or debit card. 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
for more information.
Mail Your Payment
If you choose to mail your payment, make your check
payable to “State of Michigan.” Print the last four digits of
your SSN and “2019 MI-1040ES” on the check. If paying
on behalf of another filer, write the filer’s name and the
last four digits of the filer’s SSN on the check. For accurate
processing of your payment, do not combine this payment
with any other payments. Send your check with the
MI-1040ES voucher for that installment. Do not staple your
check to the voucher.
Send your voucher and check to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
DETACH HERE AND MAIL THE RETURN WITH YOUR PAYMENT. DO NOT FOLD OR STAPLE THE RETURN.
