MI-1041-V: Michigan Fiduciary Income Tax Payment Voucher MI-1041V (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1041-V is Michigan’s 2025 Fiduciary and Composite Income Tax Payment Voucher. It identifies the filer and payment amount when sending a payment after filing Form MI-1041 or a composite return (Form 807).
Who files this form
Use the 2025 MI-1041-V when mailing a payment after you have filed your Michigan Fiduciary Income Tax Return (MI-1041) or Michigan Composite Individual Income Tax Return (Form 807).
Do not file this voucher if you owe no tax. You also do not need to mail it if you pay electronically or mail your payment with your return.
Do not use this voucher for estimated tax payments or other payments to Michigan. Fiduciary estimated tax payments use Form MI-1041ES.
When it's due
For tax year 2025, your payment and MI-1041-V are due April 15, 2026.
Late payments are subject to interest and penalty in addition to the tax due.
What you'll need
Have the following ready:
- Your filed MI-1041 or Form 807, to find the tax due on MI-1041 line 25 or Form 807 line 26. Do not enclose a copy with the voucher.
- The filer's full Federal Employer Identification Number (FEIN).
- The estate/trust and fiduciary name, title and address, or the composite filer's name and address.
- A check payable to “State of Michigan” if paying by mail.
How to file
Pay by mail after filing your return
- Select the fiduciary or composite filer box and complete the name, address and full FEIN fields.
- Enter the tax due from MI-1041 line 25 or Form 807 line 26.
- Make your check payable to “State of Michigan.” Write the estate, trust or composite filer's FEIN and “2025 MI-1041-V” on the front of the check.
- Detach the voucher along the dotted line. Do not fold or staple it.
- Place the voucher and check loose in an envelope. Do not attach them to each other or include a copy of your return.
Mail to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
Pay electronically
Fiduciary income tax payments may be made by direct debit when supported by your e-file provider. Fiduciary and composite income tax payments may also be made through eServices using an eCheck from a checking or savings account, or a credit or debit card. Visit www.michigan.gov/iit for more information.
If you pay electronically, do not mail the voucher. You also do not need the voucher if you mail your payment with your MI-1041 or Form 807.
Common mistakes
- Leaving out part of the FEIN: An incomplete FEIN will cause processing delays.
- Using the voucher for the wrong payment: Do not use it for estimated taxes or other Michigan payments.
- Including a copy of your return: This will delay application of the payment to your account. Do not file the voucher with your paper return.
- Attaching the check to the voucher: Place both items loose in the envelope. Do not fold or staple the voucher.
- Writing notes on the voucher or sending it without payment: Both are prohibited by the instructions.
- Paying late: Interest and penalty apply in addition to the tax due.
Questions people ask
Do I need to mail MI-1041-V if I pay electronically?
No. If you pay electronically, you do not need to mail the voucher to Treasury.
What amount should I enter on the voucher?
Enter the tax due shown on MI-1041 line 25 or Form 807 line 26.
Can I use this voucher for estimated tax payments?
No. Do not use MI-1041-V for fiduciary or composite estimated tax payments. Fiduciary estimated tax payments use MI-1041ES.
What happens if I pay late?
You will owe interest and penalty. The annual interest rate is 1 percent above the current prime rate. The penalty is 5 percent of the tax due for the first two months, then 5 percent for each month thereafter until full payment is received, up to 25 percent. You may calculate and add these charges to your payment, or Treasury will bill you for the additional amount due. Current interest rates are available at www.michigan.gov/taxes.
Where can I get help?
Call 517-636-4486. TTY assistance is available through the Michigan Relay Service by calling 711. Additional information is available at www.michigan.gov/taxes.