MI-2210: Underpayment of Estimated Income Tax (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form MI-2210 determines whether you owe penalty and interest for missing, late or insufficient estimated income tax payments for 2025. It calculates required installments, underpayments, penalty and interest, and includes a worksheet for annualizing income.
Who files this form
Use MI-2210 to figure penalty and interest for missing, late, or insufficient estimated tax payments for tax year 2025. It applies to individual filers and fiduciary filers, including estates and trusts.
Check whether you need to complete it:
- For MI-1040, subtract the total of lines 26, 27, 28b, 29, 30, and 31 from line 21. If the result is $500 or less, do not complete MI-2210.
- For MI-1041, subtract the total of lines 18, 19, and 20 from line 17. If the result is $500 or less, do not complete MI-2210.
- Farmers, fishermen, and seafarers should not file this form if at least two-thirds of their annual gross income for 2024 or 2025 came from those activities and they filed MI-1040 and paid the entire tax due by March 1, 2026.
You may also choose to have Treasury calculate your interest and penalty and send you a bill instead of completing MI-2210.
When it's due
For calendar tax year 2025, the estimated payment due dates printed on MI-2210 are:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
For the special farming, fishing, or seafaring exception for tax year 2025, the printed deadline to file MI-1040 and pay the entire tax due is March 1, 2026.
The 2025 MI-2210 calculates penalty and interest through the payment date or April 15, 2026, whichever is earlier.
Fiscal-year filers are instructed to change the due dates and interest rates to match their tax year.
What you'll need
Have these returns and records available:
- Your 2024 and 2025 Michigan income tax returns, either MI-1040 or MI-1041, for the tax and credit amounts used on the form.
- Your estimated tax payment amounts and payment dates for 2025.
- Your withholding amounts and any 2024 overpayment credited toward 2025.
- Your full nine-digit Social Security number, or the estate or trust's full Federal Employer Identification Number (FEIN).
If you annualize income, you also need year-to-date income totals for each worksheet period and the completed Annualized Income Worksheet. To allocate withholding unevenly across periods, provide documentation supporting that distribution.
How to file
Include the completed MI-2210 with your MI-1040 or MI-1041. If you annualize your income, include the Annualized Income Worksheet with your Michigan annual tax return as well.
- Round all money amounts to whole dollars.
- Type or print in blue or black ink.
- Complete and include both pages of MI-2210. The form cannot be processed without page 2.
- Enter the total interest from line 22 and total penalty from line 26 on the appropriate lines of your MI-1040 or MI-1041.
The supplied text does not give a mailing address or e-filing directions for MI-2210.
Common mistakes
- Leaving out page 2. MI-2210 cannot be processed unless page 2 is completed and included.
- Working across columns too soon. Complete lines 10 through 21 for one column before moving to the next.
- Including extension payments. Do not enter extension payments on MI-2210.
- Using the regular installment amount when annualizing. Enter Annualized Income Worksheet line 16 on MI-2210 line 9.
- Annualizing only part of the year. Complete all four worksheet columns using cumulative year-to-date income, not just income earned during each separate period.
- Allocating withholding unevenly without documentation. One-fourth of total withholding is treated as paid on each due date unless you document the actual withholding dates.
- Using individual worksheet periods and factors for an estate or trust. Fiduciary filers must use the special period-ending dates and annualization factors provided for them.
Questions people ask
Can I owe interest or penalty even if I receive a refund?
Yes. An insufficient or late payment in any quarter can result in interest and possibly penalty, even if your annual return shows a refund. A later overpayment does not necessarily eliminate charges for an earlier underpayment.
Can Treasury calculate the charges for me?
Yes. Complete MI-1040 as usual, leave the interest line blank, and do not attach MI-2210. Treasury can calculate your interest and penalty and send you a bill.
What if my income varied during the year?
You may use the annualized income installment method. It may reduce one or more required installments. Complete MI-2210 and all four columns of the Annualized Income Worksheet, and include them with your Michigan annual tax return.
Will I owe a penalty if estimated payments were not required in the previous year?
No penalty is charged if estimated payments were not required in the immediately preceding year. Interest may still be due.