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Michigan Department of Treasury (Rev. 03-22) 
Issued under authority of Public Act 281 of 1967, as amended. 

2023 MI-1040ES, Michigan Estimated Income Tax for Individuals 
Important Information                                               Payment Due Dates 
If you are married and plan to file your annual return as “married  You  may  pay  in  full  with  the  first  estimate  voucher  due 
filing separately,”  DO NOT use  preprinted vouchers containing     April 18, 2023. You may also pay in equal installments due 
the    Social  Security  numbers  (SSN)  or  correspondence         on or before April 18, 2023, June 15, 2023, September 15, 
identification numbers (CID) for both you and your spouse;          2023, and January 16, 2024. 
separate vouchers and payments must be submitted for each filer.    NOTE: You will not receive reminder notices; save this 
                                                                    set of forms for all of your 2023 payments. 
Failure to provide a complete Social Security number on Form 
MI-1040ES will result in processing delays.                         How to Pay Estimated Tax 
                                                                    e-Payments 
Who Must File Estimated Tax Payments 
                                                                    You  may  choose  to  make  your  estimated  income  tax 
You  must  make  estimated  income  tax  payments  if  you          payments electronically instead of mailing a payment with 
expect  to  owe  more  than  $500  when  you  file  your  2023      the  personalized  form  provided.  Paying  electronically 
MI-1040 return. If you owe more than $500, you may not              is  easy,  fast  and  secure.  Payment  options  include  direct 
have to make estimated payments if you expect your 2023             debit (eCheck) from your checking or savings account, or 
withholding to be at least:                                         payment  by  credit  or  debit  card.              If  you  choose  to  make 
  •   90  percent  of  your  total  2023  tax  (qualified  farmers, your  payment  electronically,  you  do  not  need  to  mail  the 
    fishermen and seafarers use 66 and 2/3 percent),                MI-1040ES form to Treasury. Visit                    www.michigan.gov/iit 
  • 100 percent of your 2022 tax, or                                for                                  
                                                                          more information.
                                                                    Mail Your Payment 
  •   110 percent of your total 2022 tax if your 2022 adjusted 
                                                                    If  you  choose  to  mail  your  payment,  make  your  check 
    gross income is more than $150,000 ($75,000 for married         payable to “State of Michigan.” Print the last four digits of 
    filing separately).                                             your SSN and “2023 MI-1040ES” on the check.  If paying 
Estimated tax payments are not needed if two-thirds of your         on  behalf  of  another  filer,  write  the  filer’s  name  and  the 
gross income is from farming, fishing or seafaring and you          last four digits of the filer’s SSN on the check. For accurate 
meet the qualifications. Estimate filing requirements apply         processing of your payment, do not combine this payment 
whether or not you are a Michigan resident.                         with  any  other  payments.  Send  your  check  with  the                                             
Do not submit this form for any quarter that you do not             MI-1040ES voucher for that installment. Do not staple your 
have estimated tax due.                                             check to the voucher. 
                                                                    Send your voucher and check to: 
                                                                             Michigan Department of Treasury 
                                                                             P.O. Box 30774 
                                                                             Lansing, MI 48909 
       DETACH HERE AND MAIL THE RETURN WITH YOUR PAYMENT. DO NOT FOLD OR STAPLE THE RETURN. 

                                                                             Issued under authority of Public Due Date for Calendar Year Filers 
2023 MICHIGAN                                                                Act 281 of 1967, as amended. 
                                                                             See instructions for filing
MI-1040ES Estimated Individual Income Tax Voucher                            guidelines. 
Filer’s Name(s)                                                     Filer’s Full Social Security Number       Spouse’s Full Social Security Number 

Address (Street, City, State, ZIP Code) 
                                                                         WRITE PAYMENT 
                                                                         AMOUNT HERE                          $                                                 .00 
                                                                    MAIL TO:                                  Enclose check payable  to                         “State 
                                                                    Michigan Department of Treasury           of  Michigan.”   Write  last  four
                                                                    P.O. Box 30774                            digits MI-1040ES”of  filer’s on theSSNfront andof your“2023
                                                                    Lansing, MI  48909                        check. Do not fold or staple. 
                                                                    DO NOT WRITE IN THIS SPACE