Michigan Estimated Individual Income Tax Voucher

Estimated Individual Income Tax Voucher
2024 MI-1040ES, Michigan Estimated Income Tax for Individuals
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Michigan Department of Treasury (Rev. 04-23)
Issued under authority of Public Act 281 of 1967, as amended.

2024 MI-1040ES, Michigan Estimated Income Tax for Individuals
Important Information
If you are married and plan to file your annual return as “married
filing separately,” DO NOT use preprinted vouchers containing
the Social Security numbers (SSN) or correspondence
identification numbers (CID) for both you and your spouse;
separate vouchers and payments must be submitted for each filer.
Failure to provide a complete Social Security number on Form
MI-1040ES will result in processing delays.

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 2024
MI-1040 return. If you owe more than $500, you may not
have to make estimated payments if you expect your 2024
withholding to be at least:
• 90 percent of your total 2024 tax (qualified farmers,
fishermen and seafarers use 66 and 2/3 percent),
• 100 percent of your 2023 tax, or
• 110 percent of your total 2023 tax if your 2023 adjusted
gross income is more than $150,000 ($75,000 for married
filing separately).
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.
Note: Only use this form for 2024 estimated payments. Do
not combine any other payments with this form.

Payment Due Dates
You may pay in full with the first estimate voucher due
April 15, 2024. You may also pay in equal installments due
on or before April 15, 2024, June 17, 2024, September 16,
2024, and January 15, 2025.
NOTE: You will not receive reminder notices; save this
set of forms for all of your 2024 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 “2024 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 with your payment. Do not fold or staple the application.

2024 MICHIGAN
MI-1040ES Estimated Individual Income Tax Voucher
Filer’s Name(s)
Address (Street, City, State, ZIP Code)

Issued under authority of Public
Act 281 of 1967, as amended.
See instructions for filing
guidelines.

Filer’s Full Social Security Number

WRITE PAYMENT
AMOUNT HERE
MAIL TO:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
DO NOT WRITE IN THIS SPACE

Due Date for Calendar Year Filers
Spouse’s Full Social Security Number

$

.00

Enclose check payable to “State
of Michigan.” Write last four
digits of filer’s SSN and “2024
MI-1040ES” on the front of your
check. Do not fold or staple.