MI-1041ES: 2025 MI-1041ES Michigan Estimated Income Tax for Fiduciary and Composite Filers (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form MI-1041ES is a 2025 estimated income tax payment voucher for fiduciary and composite filers. It records the filer's name, federal employer identification number and payment amount, and includes an estimated tax computation worksheet for estates and trusts.
Who files this form
For tax year 2025, MI-1041ES is used for estimated income tax payments by fiduciary and composite filers.
- Estates and trusts: Resident and nonresident fiduciaries generally must make estimated payments if the estate or trust expects to owe more than $500 after withholding and credits.
- Composite filers: Flow-through entities filing Michigan Form 807 must make estimated payments for participants whose share of annual income tax liability is expected to exceed $500 after personal exemption and credits. Payments should be made only for composite return participants.
An estate or trust that owes more than $500 may not need estimated payments if its expected 2025 withholding is at least:
- 90% of its total 2025 tax; or
- 100% of the total tax shown on its 2024 return; or
- 110% of its total 2024 tax if its 2024 taxable income is more than $150,000.
Generally, no estimated tax is due if the estate or trust expects a refund or a balance due of $500 or less. No estimated tax is due if it had no tax liability for the full 12 months preceding the tax year. A decedent’s estate is not required to make estimated payments for a tax year ending before the date that is two years after the decedent’s death.
When it's due
For tax year 2025 calendar-year filers, pay in full with the first 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
If estimated payments have already been made and the estimate changes, the form provides an option to avoid amending the fourth installment voucher: file the 2025 income tax return before February 1, 2026. With this option, the fourth voucher, due January 15, 2026, is not necessary.
What you'll need
Have the following available to prepare the voucher and payment:
- The filer’s complete Federal Employer Identification Number (FEIN).
- The estate or trust and fiduciary name, title and address, or the composite filer’s name and address.
- The estimated payment amount and a check payable to “State of Michigan.”
For an estate or trust’s estimated tax worksheet, use:
- Its 2024 Michigan and U.S. fiduciary income tax returns for reference, even if not yet completed.
- Estimated 2025 taxable income from U.S. Form 1041.
- Estimated credits and tax expected to be withheld.
- Form MI-1041 for allowable additions and subtractions.
Keep the completed estimated tax computation worksheet for your records.
How to file
- Complete the MI-1041ES voucher with the filer type, complete FEIN, name and address information, due date and payment amount.
- For a composite return, combine the quarterly estimated payments for all participants on one voucher. Use the name and FEIN of the flow-through entity that will claim the payments on the composite return.
- Make the check payable to “State of Michigan.” Write the estate, trust or composite filer’s FEIN and “2025 MI-1041ES” on the front of the check.
- Send one check for each return with the MI-1041ES voucher for that installment. Detach the voucher. Do not fold or staple it, and do not staple the check to the form.
Mail the check and voucher to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
A financial institution that submits estimated payments through the Federal Tax Deposit System on magnetic tape and acts as fiduciary for 200 or more trusts must submit Michigan estimated payments on magnetic tape. An institution acting as fiduciary for more than 49 and fewer than 200 trusts may make an irrevocable agreement to file magnetically.
Common mistakes
- Using this voucher for other payments: MI-1041ES must not be used to make other payments to the State of Michigan.
- Using another entity’s FEIN: Do not use preprinted vouchers containing another entity’s FEIN. An incomplete FEIN will cause processing delays.
- Using the wrong composite filer information: Use the name and FEIN of the flow-through entity that will claim the payments. Remit payments only for composite return participants.
- Folding or stapling the voucher: Do not fold or staple it, or staple the check to the form.
- Missing or underpaying an installment: Treasury may charge penalty and interest for required payments that are missed, late or too small. If a payment is late, add penalty and interest to the amount due.
- Misapplying a prior-year credit: Apply the 2024 overpayment credit to the first quarter, then carry any unused credit to following quarters until it is fully used.
Questions people ask
How does an estate or trust calculate its estimated payment?
The worksheet starts with estimated 2025 taxable income from U.S. Form 1041 and multiplies it by 4.25%. Subtract estimated credits and expected withholding. Divide the resulting estimated tax by four, or by the number of estimated vouchers to be filed, as directed by the worksheet.
What if income changes after estimated payments have started?
Amend the estimate on the next installment voucher. Apply the increase or decrease equally over the remaining installments.
Can a 2024 overpayment reduce the 2025 estimated payments?
Yes. Apply the 2024 overpayment credit to the first quarter. Apply any unused credit to following quarters until the entire credit is used.
Where can I get help determining the required estimates?
After completing the worksheet, call 517-636-4486 for additional assistance. TTY assistance is available through the Michigan Relay Service by calling 711.