Michigan – Form 2210 – Underpayment of Estimated Income Tax

Article: 50593

Overview 

If you did not pay enough income tax throughout the year via withholding or estimated payments, Michigan may assess an underpayment penalty. To calculate, report, or request a waiver for this penalty, you must complete Form MI-2210 – Underpayment of Estimated Income Tax. 

Who Should Complete Form MI-2210? 

You may need to complete Form MI-2210 if: 

• You owe more than $500 in tax after subtracting withholding and credits, and 

• Your total estimated payments and withholding were less than 85% of your current-year tax liability or less than your prior-year tax (if eligible for the safe harbor), or 

• You made uneven or late estimated payments and want to calculate the penalty more accurately or avoid it with a valid exception. 

Note: You can also use the form to request a waiver of the penalty due to reasonable causes (e.g., unusual circumstances, natural disaster, or first-time filing situations). 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form.

3. In the dropdown menu, select Michigan. 

4. Click on the Other tab. 

5. Select Form 2210 – Underpayment of Estimated Income Tax to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For detailed guidance, refer to: 

• Form MI-2210 – Underpayment of Estimated Income Tax (PDF)