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Michigan Department of Treasury (Rev. 03-22) 

2023 MI-1041ES, Michigan Estimated Income Tax for Fiduciary and Composite Filers 

Important Information                                                   An institution acting as fiduciary for more than 49 and less  
  •    Do not   use   this voucher      maketo  any  other payments to  than 200 trusts may make an irrevocable agreement to file 
       the State of Michigan.                                           magnetically. 
                                                                        Exceptions: 
  •    Do not use preprinted vouchers containing the Federal 
                                                                          • Generally, no estimated tax is due if the estate or trust is  
       Employer  Identification  Number  (FEIN)  of  another 
       entity.                                                              due a refund or has a balance due of $500 or less. 
                                                                           • There is no estimated tax due on an estate or a trust that  
  •    Failure  to  provide  the  filer’s  complete  FEIN  on  
                                                                            had no tax liability for the full 12 months preceding the 
       Form MI-1041ES will result in processing delays. 
                                                                            tax year. 
Who Must File Estimated Payments                                        •   Estimated payments are not required from a decedent’s 
Fiduciaries of an estate or trust (resident or nonresident),                estate  for  any  tax  year  ending  before  the  date  that  is  
generally must pay estimated income tax payments if the                     2 years after the decedent’s death. 
estate  or  trust  is  expected  to  owe  more  than  $500  after       Composite Filers 
subtracting withholding and credits.                                    Flow-through  entities  (FTE)  who  file  a               Michigan 
Composite  filers are  required      payto  estimated  payments for     Composite  Individual  Income  Tax  Return                (Form  807)  
all participants whose share of annual income tax liability             must pay estimated payments on behalf of all participants 
is expected to exceed $500 after personal exemption and                 whose  share  of  annual  income  tax  liability  is  expected 
credits.                                                                to  exceed  $500  after  personal  exemption  and  credits. 
                                                                        For  each  quarter,  compute  the  combined  quarterly 
Fiduciary Filers 
                                                                        estimated payment for all participants and report on one  
If  the  estate  or  trust  owes  more  than  $500,  estimated          Form  MI-1041ES.  Form  MI-1041ES  must  be  completed 
payments may not have to be made if the estate or trust                 with the name and FEIN of the FTE who will claim the 
expects the 2023 withholding to be at least:                            estimated  payments  on  the  composite  return.  Estimated 
      •  90 percent of the total tax for 2023, OR                       payments  should  only  be  remitted  for  participants  of  a 
      •  100 percent of the total tax shown on the 2022 return,         composite return. 
    OR                                                                  Payment Due Dates 
   • 110 percent of the total 2022 tax if the estate’s or trust’s       Fiduciaries  and  composite  filers  may  pay  in  full  with 
    taxable  income  for  2022  is  more  than  $150,000.  To           the  first  voucher,  due  April  18,  2023.  Fiduciaries  and 
    figure the estate or trust’s federal taxable income, see the        composite filers may also pay in equal installments due 
    instructions for line 23 of the U.S. Form 1041.                     on or before April 18, 2023, June 15, 2023, September 15, 
       A financial  institution  that  submits  estimated  payments     2023 and January 16, 2024. 
through  the  Federal  Tax  Deposit  System  on  magnetic               Generally,  all  fiduciaries  of  trusts  must  report  on  a 
tape and acts as a fiduciary for 200 or more trusts must                calendar year. Report the same year that is being reported 
submit  Michigan  estimated  payments  on  magnetic  tape.              for federal estimated payments. 
                           Detach here and mail with your payment. Do not fold or staple the voucher. 

2023 MICHIGAN MI-1041ES                                                                                 Due Date for Calendar Year Filers 
Estimated Income Tax Voucher for Fiduciary and Composite Filers 
Issued under authority of Public Act 281 of 1967, as amended.  See instructions for filing guidelines. 
Filer                                                                   Filer’s Full Federal Employer Identification No. (FEIN) 
                      Fiduciary                Composite 

Estate/Trust and Fiduciary Name, Title and Address or 
Composite Filer Name and Address                                            WRITE PAYMENT 
                                                                            AMOUNT HERE                 $                                00 
                                                                        MAIL TO:                        Enclose  check payable  to “State 
                                                                        Michigan Department of Treasury of  Michigan.”  Write the FEIN  of 
                                                                        P.O. Box 30774                  the  estate,  trust or composite
                                                                                                        filer and “2023 MI-1041ES” on 
                                                                        Lansing, MI 48909               the check. Do not fold  or staple. 

Fiscal-year  returns  must  be  adjusted  so  all  dates              late, penalty and interest must be added to the amount due. 
correspond  with  the  fiscal  year.  The  first  estimated           The interest rate is 1 percent above the prime rate and is 
payment is due on the 15th day of the fourth month after              computed daily. The rate is adjusted on July 1 and January 1. 
the fiscal year ends.                                                 When Income Changes During the Year 
Fiscal-year filer due dates apply regardless of the tax years 
                                                                      If estimated payments for the estate, trust or composite filer  
of composite return participants. 
                                                                      have already been made, amend the estimate on the next 
Where to Mail Payments                                                installment voucher. Apply the increase or decrease equally  
Make  the  check  payable  to  “State  of  Michigan.”  Enter          over  the  remaining  installments.  To  avoid  amending  the 
the  FEIN  of  the  estate,  trust  or  composite     and  “2023      fourth installment voucher, file the 2023 income tax return 
MI-1041ES” on the front of the check. To ensure accurate              before  February 1, 2024. With this option, it is not  necessary  
processing of the return, send one check for each return.             to file  the  fourth  installment voucher (due January                     16,  2024).  
Mail check with the MI-1041ES form for that installment.              If  no  estimated     payments  have  been  made,  use  the  chart 
Do not staple the check to the form.                                  below to see which period the tax is due. 
Send check and voucher to:                                                   If the change occurs:         Pay on or before: 
          Michigan Department of Treasury                                 Jan. 1 through March 31 ................April 18, 2023 
          P.O. Box 30774                                                  April 1 through May 31 .................. June 15, 2023 
          Lansing, MI 48909 
                                                                          June 1 through Aug. 31..................                  Sept. 15, 2023 
Late Payments or Underpayments 
                                                                          Sept. 1 through Dec. 31  ...................                 Jan. 16, 2024 
If      a fiduciary  or  composite  filer  fails  to  make  required  
estimated payments, pays late or underpays in any quarter, 
Treasury  may  charge  penalty  and  interest.  Penalty  is  25 
percent  of  the  tax  due  (minimum  $25)  for  failing  to  file 
estimated payments or 10 percent (minimum $10) for failing  
to pay enough with estimates or paying late. If payment is 

                               Worksheet Instructions for Estates and Trusts 
Estimate the estate’s or trust’s 2023 income. Use the                 corresponding sections in the tax instruction booklets 
2022 Michigan and U.S. fiduciary income tax returns                   for additional guidance. 
for  the  estate    or  trust  for  reference  (even  if  not  yet 
                                                                      After  completing  the  worksheet,  call  517-636-4486 
completed).  Michigan  uses  federal  taxable  income  
                                                                      if  additional  assistance  is  needed  to  determine  the 
of  the      fiduciary  to  figure  tax.  See form    MI-1041      
                                                                      required estimates. Assistance is available using TTY 
for  allowable  additions  and  subtractions.  Enter  the                                                                                              
                                                                      through the Michigan Relay Service by calling 711.
estimated taxable income on line 1. 
After completing lines 1 and 2, finish the worksheet 
by following the instructions on each line. Refer to the  

                                    Estimated Tax Computation Worksheet
                                                      Keep for Your Records 
1.   Enter estimated 2023 taxable income (from U.S. Form               1041     )........................................  1.            ______________ 
2.   Tax. Multiply line 1 by 4.25% (0.0425)            ..........................................................................   2.  ______________ 
3.   Enter all estimated credits................................................................................................    3. ______________ 
4.   Enter tax expected to be withheld....................................................................................           4. ______________ 
5.   Total deductions. Add lines 3 and 4.................................................................................           5. ______________ 
6.   Estimated tax due. Subtract line 5 from line 2          ................................................................        6. ______________ 
7.   Estimated payment due. Divide the amount on line 6 by 4, or by the number of 
      estimated vouchers to be filed (see instructions). Enter here and on each voucher .........   7.                                   ______________ 

NOTE:         Apply the 2022 overpayment     credit to the first quarter. Any unused credit must then be applied to the following 
quarters, until the entire credit is used.