Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Michigan estimated tax?
You must make estimated income tax payments if you expect to owe more than $500 when you file your 2026 MI-1040 return. 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).
How do you avoid a Michigan underpayment penalty?
90% of 2026 tax (66 2/3% qualified farmers/fishermen/seafarers), 100% of 2025 tax, or 110% of 2025 tax if 2025 AGI > $150,000 ($75,000 MFS). Filing the 2026 return and paying in full by the date stated on the form can replace the January voucher.
Are there local estimated payments?
Michigan city income taxes (e.g., Detroit, Grand Rapids, Lansing and other cities that levy one) are not paid with state estimates; cities have their own estimated-payment requirements and forms.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Michigan figures its own tax, so the state amount is separate.