Tax Year 2012
| GENERAL INSTRUCTIONS
WHO HAS TO FILE ESTIMATED TAXES?
In general, you must make estimated income tax
payments if you expect to owe more than $500 when
you file your 2012 MI-1040 return.
If you owe more than $500 you may not have to
make estimated payments if you expect your 2012
withholding to be at least:
90 percent of your total 2009 tax (qualified
farmers, fishermen and seafarers use 66 2/3 percent),
Total 2011 tax is the amount on your 2011 MI-1040,
line 20, less the sum of your tax credits on lines 27,
28, 29, 30 and 31b.
Estimated tax payments are not needed if two-thirds
of your gross income is from farming, fishing or
seafaring and you meet the qualifications.
- 100 percent of your 2008 taxes, or
- 110 percent of your total 2008 tax if your 2008
adjusted gross income is more than $150,000 ($75,000
for married, filing separately).
2012 PAYMENT DEADLINES
January 15, 2013
HOW TO MAKE PAYMENTS
Complete form MI-1040 and mail a check to the following adddress:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909-8274
WHERE TO FIND MORE INFORMATION
Refer to Form MI-1040ES (PDF) or
visit the State of Michigan Department of Treasury website.