How to pay Michigan estimated taxes.

Michigan collects its own estimated tax through the Michigan Department of Treasury, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make estimated payments if you expect to owe more than $500 when you file your 2026 MI-1040, after withholding and credits.

You do not need estimates if your 2026 withholding will be at least 90% of your 2026 tax (66 2/3% for qualified farmers, fishermen, and seafarers), 100% of your 2025 tax, or 110% of your 2025 tax if your 2025 AGI was more than $150,000 ($75,000 if married filing separately).

If you underpay: Interest is 1% above the adjusted prime rate: 8.48% a year for January 1 to June 30, 2026, and 7.85% a year for July 1 to December 31, 2026. A separate 10% or 25% penalty can also apply.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Pay in full by April 15, 2026, or in equal installments due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. This matches the federal schedule. A payment received after a due date counts toward the next quarter. You can skip the January voucher if you file your 2026 return before February 1, 2027.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Michigan, step by step

What you need

Nothing to set up. MiTreasury eServices (Citizen Portal) takes payments without an account.
Your Social Security number and a copy of last year's Michigan return.
Your bank routing and account numbers.

Start at MiTreasury eServices (Citizen Portal), Michigan's official payment site.

Go to MiTreasury eServices and, under Refunds and Payments, select Make a Payment. You do not need to sign in with MiLogin.
Read the introduction and click Next.
Under Payment Type, choose Make an Estimated Payment and click Next.
Choose your ID type (Social Security Number), enter and confirm it, and select Individual Income Tax as the tax type.
Choose the 2026 filing period, enter the amount and your bank account (EFT) or card details, then submit and save your confirmation.

Other ways to pay: EFT from your checking or savings account is free. Debit card payments cost a flat $3.95, and credit card payments carry a 2.3% convenience fee. You can also pay through tax software, or mail a check payable to "State of Michigan" with the MI-1040ES voucher to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909. Write the last four digits of your SSN and "2026 MI-1040ES" on the check.

Michigan will not fill these payments in for you. Your preparer has to enter each estimated payment on your Michigan return. Keep your own record of the date, amount, and confirmation number.

Extension payments

If you have a federal extension, send your remaining estimated tax by the original due date with a copy of federal Form 4868. Treasury will extend your Michigan due date to match the federal one. If you have no federal extension, file Michigan Form 4 with your payment. You do not need an extension if you expect a refund. An extension does not give you more time to pay. Online, choose Make an Extension Payment as the payment type in eServices.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Michigan's flat income tax rate for 2026 is 4.25%.
Detroit, Lansing, Grand Rapids, and other Michigan cities levy their own income tax with separate estimated payment forms. The state MI-1040ES does not cover city tax.
Beyond interest, Treasury can charge a penalty of 25% of the tax due (minimum $25) for not making required estimates, or 10% (minimum $10) for paying too little or paying late.
Treasury does not send reminder notices for estimated payments.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Michigan Department of Treasury's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.