MI-1040ES: 2025 Estimated Individual Income Tax Voucher (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1040ES is Michigan’s estimated individual income tax payment voucher for 2025. It identifies the filer and the payment amount to accompany a mailed estimated tax payment.
Who files this form
You must make estimated income tax payments if you expect to owe more than $500 when you file your 2025 MI-1040 return. These requirements apply whether or not you are a Michigan resident.
Even if you expect to owe more than $500, you may not need estimated payments if your expected 2025 withholding is at least:
- 90% of your total 2025 tax, or 66⅔% for qualified farmers, fishermen and seafarers;
- 100% of your 2024 tax; or
- 110% of your total 2024 tax if your 2024 adjusted gross income exceeds $150,000, or $75,000 if married filing separately.
Estimated payments are not needed if two-thirds of your gross income is from farming, fishing or seafaring and you meet the qualifications. The form does not detail those qualifications.
Do not submit a voucher for a quarter when you have no estimated tax due.
When it's due
For tax year 2025, you may pay the full amount with the first estimate voucher by April 15, 2025, or pay in equal installments due on or before:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
You will not receive reminder notices. Save the forms for all your 2025 payments.
What you'll need
For a mailed payment, have the MI-1040ES voucher for that installment and a check payable to State of Michigan.
The voucher asks for:
- Filer’s name or names
- Filer’s full Social Security number and spouse’s full Social Security number, as applicable
- Street address, city, state and ZIP code
- Payment amount
Write the last four digits of the filer’s Social Security number and 2025 MI-1040ES on the check. If paying for another filer, also write that filer’s name on the check.
If you pay electronically, you do not need to mail the voucher.
How to file
Pay electronically
You may pay by direct debit (eCheck) from a checking or savings account, or by credit or debit card. If you pay electronically, do not mail the MI-1040ES form to Treasury.
Pay by mail
- Complete the MI-1040ES voucher for the installment, including the full Social Security number and payment amount.
- Make your check payable to State of Michigan.
- Write the last four digits of your Social Security number and 2025 MI-1040ES on the check. If paying for someone else, write the filer’s name and the last four digits of the filer’s Social Security number.
- Send the check with the voucher to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
Do not combine this payment with other payments. Do not fold or staple the voucher, and do not staple the check to it.
Common mistakes
- Using the form for another tax year. Use this version only for 2025 estimated payments.
- Combining payments. Do not include other payments with this voucher.
- Leaving the Social Security number incomplete. The voucher requires a full Social Security number. An incomplete number will cause processing delays. Only the last four digits belong on the check.
- Using a joint preprinted voucher when filing separately. If you plan to file as married filing separately, do not use vouchers containing both spouses’ Social Security numbers or correspondence identification numbers. Each filer must submit separate vouchers and payments.
- Sending a voucher when no payment is due. Do not submit the form for a quarter with no estimated tax due.
- Folding or stapling the voucher. Do not fold or staple it, or staple the check to it.
- Waiting for a reminder. Treasury will not send reminder notices. Save the forms for all your 2025 payments.
Questions people ask
Do I need to mail a voucher if I pay electronically?
No. If you pay electronically, you do not need to mail MI-1040ES to Treasury.
Can I pay my entire 2025 estimate at once?
Yes. You may pay in full with the first estimate voucher, due April 15, 2025.
Do these requirements apply if I am not a Michigan resident?
Yes. The form states that estimated-payment filing requirements apply whether or not you are a Michigan resident.
Can spouses filing separately use one preprinted voucher?
No. If you plan to file as married filing separately, do not use a preprinted voucher containing both spouses’ Social Security numbers or correspondence identification numbers. Submit separate vouchers and payments for each filer.
Where can I find more information about estimated payments?
The form refers readers to Revenue Administrative Bulletin 2021-17, Estimated Payments for Individuals and Fiduciaries under the Michigan Income Tax Act.