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Michigan Department of Treasury (Rev. 12-21), Page 1 of 2                                                                                                                      Issued under authority of 
                                                                                                                                                                               Public Act 281 of 1967, 
2021 MICHIGAN Underpayment of Estimated Income Tax MI-2210                                                                                                                     as amended.
Include with Form MI-1040 or MI-1041. Round all money items to whole dollars. Type or print in blue or black ink. 
                                            Year (YYYY)                              Month-Year (MM-YYYY) 
1. For 2021 or taxable year beginning:                              and ending: 
                                                                                                                                                                               Attachment 12 
2. Filer’s Name Shown on Tax Return                                                       3. Identifying Number 

PART 1:  ESTIMATED TAX REQUIRED FOR THE YEAR 
4.  Enter 2020 tax.  Subtract the sum of MI-1040 lines 25, 26, 27b, and 28 from line 21 (see instructions) ..............................  4.                                             00 
5.  Enter 2021 tax.  Subtract the sum of MI-1040 lines 25, 26, 27b, 28 and 29 from line 21 (Fiduciaries, see instructions).  .....  5.                                                    00 
6.  Multiply amount on line 5 by 90% (0.9).  ......................................................................................................................  6.                   00 
7.  Enter the smaller of lines 4 or 6. ...................................................................................................................................  7.            00 
8.  Check this box if you use the annualized income installment method.  If your income varied during the year, 
    this method may reduce the amount of one or more required installments. 
    PAYMENT DUE DATES                                                            A             B                            C                                                       D 
    NOTE: Complete lines 10 through 21 one column at a time.               April 15, 2021 June 15, 2021     Sept. 15, 2021                                                     Jan. 18, 2022 
9.  Divide the amount on line 7 by four. Enter in each column.  
    CAUTION:  If annualizing, enter amount from Worksheet line 16. 
10. Estimated tax paid and withheld. (For column A only, enter 
    amount from line 10 on line 14.) 
11.  Enter amount, if any, from line 17 of the previous column. 

12.  Add lines 10 and 11. 
13.  Add lines 15 and 16 of the previous column and enter the 
    result here. 
14.  Subtract line 13 from line 12.  If less than zero, enter “0” 
    (For column A only, enter the amount from line 10.) 
    Remaining underpayment from previous period. If amount on 
15.  line 14 is zero, subtract line 12 from line 13 and enter result here. 
    Otherwise, go to line 16. 
16. UNDERPAYMENT. If line 9 is greater than or equal to line 14,
    subtract line 14 from line 9 and enter the result here. Then go 
    to line 10 of the next column.  Otherwise, go to line 17. 
17. OVERPAYMENT. If line 14 is greater than line 9, subtract line 9 
    from line 14 and enter here. Then go to line 10 of next column. 

PART 2:  FIGURING THE INTEREST 

18.  Underpayment from line 16. 
19.  a.  Rate Period 1: 4.25%. April 15, 2021 - June 30, 2021   
    Computation starting date for this period:                             April 15, 2021 June 15, 2021 

    b.  Number of days from date on line 19a to the date line 18 
    was paid or June 30, 2021, whichever is earlier. If June 30 is  
    earlier, enter 76 and 15 respectively. 
    c.  0.0001164 x days on line 19b x underpayment on line 18. 
20.  a.  Rate Period 2:  4.25%.  July 1, 2021 - Dec. 31, 2021 
    Computation starting date for this period:                             June 30, 2021  June 30, 2021     Sept. 15, 2021 
    b.  Number of days from date on line 20a to the date line 18  
    was paid or Dec. 31, 2021, whichever is earlier. If Dec. 31 is  
    earlier, enter 184, 184 and 107 respectively. 

    c.  0.0001164 x days on line 20b x underpayment on line 18. 

                                                                                                            Continue on page 2. This form cannot be
+ 0000 2021 53 01 27 5                                                                    processed if page 2 is not completed and included.

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2021 MI-2210, Page 2 of 2 
                                                                                                   Identifying Number 

21.  a.  Rate Period 3: 4.25%.  Jan. 1, 2022 - June 30, 2022 
          Computation starting date for this period:                                               Dec. 31, 2021      Dec. 31, 2021          Dec. 31, 2021 Jan. 18, 2022 
    b.  Number of days from date on line 21a to the date line 18 
          was paid or April 18, 2022, whichever is earlier. If April 18 is 
          earlier, enter 108, 108, 108 and 90 respectively. 

    c.  0.0001164  x days on line 21b x underpayment on line 18. 

22. TOTAL INTEREST.  Add amounts on lines 19c, 20c and 21c in all columns. Enter the total interest here 
    and on the appropriate line on your MI-1040 or MI-1041 ................................................................................... 22.                        00 

PART 3:  FIGURING THE                                                                              A                  B                        C           D 
PENALTY                                                                                        April 15, 2021       June 15, 2021    Sept. 15, 2021        Jan. 18, 2022 

23.  Underpayment (see instructions).........................  23.                                            00                  00                 00                   00 

24.  Enter 25% (0.25) or 10% (0.10) (see instructions)         24.                                            %             %                        %                    % 

25.  Multiply amount on line 23 by line 24.  ................. 25.                                            00                  00                 00                   00 

26. TOTAL PENALTY.  Add line 25, columns  A through D.  Enter the total penalty here 
    and on the appropriate line on your MI-1040 or MI-1041 ................................................................................  26.                          00 

27.  Add lines 22 and 26. This is your total penalty and interest to be added to your tax due.  .............................  27.                                        00 
This form computes penalty and interest for estimate vouchers to the date of payment or April 18, 2022, whichever is earlier. Additional penalty and 
interest for late filing accrues on your annual return from April 19 to the date of payment. 
                                                ANNUALIZED INCOME WORKSHEET 
Complete one column at a time.  Line numbers refer to this Worksheet unless another form is listed. 
Estates and trusts:  Use the following period ending dates: 2/28/21, 4/30/21, 7/31/21 and 11/30/21. 
Do not use the dates in the column headings below. 
                                                                                                     A                  B                        C         D 
                                                                                                   First 3 months     First 5 months First 8 months        12 months 
                                                                                                   1-1 to 3-31-21     1-1 to 5-31-21 1-1 to 8-31-21        1-1 to 12-31-21 
1. Enter total income subject to tax (reported on 2021
    MI-1040, line 14) that is attributable to each period in the
    corresponding column .............................................................         1. 
2. Annualization amounts (Fiduciaries, see instructions)  ..........                           2.    4                  2.4                      1.5       1 
3.  Annualized total income.  Multiply line 1 by line 2  ..............                        3. 
4. Enter total exemption allowance (MI-1040, line 15)  ..............                          4. 
5. Subtract line 4 from line 3......................................................           5. 
6. Multiply line 5 by 2021 tax rate 4.25% (0.0425)  ....................                       6. 
7. Enter the sum of your 2021 MI-1040 credits from lines 18b, 
    19b, 25, 26, 27b, 28 and 29 in each column  ..........................                     7. 
8. Tax after credits. Subtract line 7 from line 6 (if less than zero, 
    enter “0”)................................................................................ 8. 
                                                                                                   (line 8 x 22.5%)   (line 8 x 45%) (line 8 x 67.5%)      (line 8 x 90%) 
9.  Multiply line 8 by 22.5% (1st period), 45% (2nd period), 
    67.5% (3rd period) and 90% (4th period). Enter the results in 
    each column ...........................................................................    9. 
10. Enter combined amounts from line 16 of all previous 
    columns .................................................................................. 10. 
11.  Subtract line 10 from line 9 (if less than zero, enter “0”)........                       11. 
12. Required quarterly payment.  Divide the amount on MI-2210, 
    line 7, page 1, by four and enter the result in each column  ...                           12. 
13. Enter the amount from line 15 of the previous column  ..........                           13. 
14. Add lines 12 and 13...............................................................         14. 
15. Subtract line 11 from line 14 (if less than zero, enter “0”)......                         15. 
16. Required installments. Enter the smaller of lines 14 or 11 
    here and on MI-2210, line 9, page 1.......................................                 16. 

+ 0000 2021 53 02 27 3

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2021 MI-2210, Page 3 
                                     Instructions for Form MI-2210, 
                                Underpayment of Estimated Income Tax 
General Instructions                                              Special Rules for Farmers, Fishermen,  and 
                                                                  Seafarers 
Use this form to determine if you owe penalty and interest 
                                                                  Do not file this form if BOTH of these apply: 
for failing to make  estimated payments or for underpaying  
the estimated tax due. You can be charged interest (and              • Your gross income from farming, fishing or seafaring 
possibly penalty) if your payment was insufficient or late         is at least 2/3 of your annual gross income for 2020 or 
in any quarter. This is true even if you are due a refund          2021, AND 
when  you  file  your  tax  return.  The  interest  and  penalty     • You filed your MI-1040 and paid the entire tax due by 
are figured separately for each due date; you could still          March 1, 2022. 
owe interest and penalty even if you made up an earlier           Where to Get Forms 
underpayment  with an overpayment  later. No penalty  is          If you need to file estimated tax, a 2022 Michigan estimated  
charged if estimates were not required in the immediately         income tax formset (MI-1040ES for individuals, MI-1041ES  
preceding year; however, interest may still be due. 
                                                                  for fiduciaries) is available at www.michigan.gov/taxes or 
The estimated tax payments must be made timely, in four           by calling 517-636-4486 to have tax forms mailed to you. 
equal installments, and the sum of the installments must 
                                                                  Visit www.michigan.gov/iit for information  on how to 
equal: 
                                                                  make  estimated  payments  using  Treasury’s e-Payments 
   • 90 percent of the tax shown on your 2021 tax return, or      service. 
   • 100 percent of the tax shown on your 2020 tax return, 
                                                                  Line-by-Line Instructions 
  or 
                                                                  Before completing Part 1, add MI-1040, lines 25, 26, 27b, 
  •  110 percent of the tax shown on your 2020 return if 2020  
                                                                  28, 29 and 30. Subtract this sum from MI-1040, line 21. If 
  Adjusted Gross Income (AGI) was more than $150,000 
                                                                  the  result is $500 or less, do not complete this form. For    
  if filing joint or single ($75,000 if your 2020 filing status  
                                                                  MI-1041,  subtract the sum of lines 18, 19 and 20 from line 17.  
  is married filing separately). 
                                                                  If the result is $500 or less, do not complete this form. 
Because this is a complicated form, you may choose to             FISCAL-YEAR FILERS:              Change due dates and interest  
have  Treasury compute your interest and penalty and              rates to correspond with your tax year. 
send you a bill instead of completing the form yourself. If 
you want Treasury to figure your interest, complete your          Part 1: Estimated Tax Required for the Year 
MI-1040 form as usual, leaving the interest line blank, and       Lines 2 and 3:  For individual income tax filers, enter the 
do not attach form MI-2210. Interest computed on this             filer’s name and full nine-digit Social Security number at 
form and penalty charged for failing to file or underpaying       the top of the form. For fiduciary filers, enter the name of 
estimates will be the same regardless of whether you pay          the estate or trust and full Federal Employer Identification 
with your return or if Treasury bills you.                        Number (FEIN). 
You may avoid penalty and interest and should not file            Line   4:  Figure your 2020 tax from your 2020 return. On 
this form IF:                                                     the MI-1040 form, subtract the sum of lines 25, 26, 27b, 
                                                                  and 28 from line 21.  Enter that amount here or, if the AGI  
   • You had no tax liability for 2020 (if you had to file), 
                                                                  on your 2020 return is more than $150,000 if filing joint 
  or you were not required to file a 2020 return and your         or single ($75,000 if married filing separately for 2020), 
  2020 federal tax return was for a full 12 months.               enter 110% of that amount. Fiduciaries, enter the difference  
  •  The total tax on your 2021 return minus the amount you       between lines 17 and 18 from your 2020 MI-1041. 
  paid in withholding and all your credits is $500 or less.       Line   5:  Figure  your  2021  tax.  On  the  MI-1040  form, 
  •  You made timely estimated tax payments in equal              subtract  the  total  of  lines  25,  26,  27b,  28  and  29  from 
  installments that were at least 100% of your 2020 tax or        line  21  and  enter  here.  Fiduciaries,  subtract  the  total  of 
  90% of your 2021 tax.                                           lines 18 and 19 from line 17. 
                                                                  Line 9:    If you did not receive your income evenly            
Annualizing 
                                                                  throughout the year, you may annualize your income. See 
If you receive income unevenly during the year (e.g., from  
                                                                  the instructions and the Worksheet on this form. 
a seasonal business, capital gain, severance pay or bonus) 
                                                                  Line   10:  Enter the estimated tax payments you made plus  
you may annualize your income. 
                                                                  any withholding. Note the following: 
Complete the MI-2210 form and the Annualized Income  
                                                                     • One-fourth of your total withholding is considered paid 
Worksheet (Worksheet) and include them with your             
                                                                   on each due date unless you can document the dates the  
Michigan annual tax return (individual or fiduciary). 
                                                                   tax was withheld.

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2021 MI-2210, Page 4
• An overpayment from 2020 that has been credited Exceptions:
forward to 2021 will be applied to the first installment. • Payments are applied in the quarter they are received.
• Do not enter extension payments on this form.
• If an overpayment occurs in any quarter, the
In column A, enter the estimated tax payments made
overpayment amount is carried forward to the next
by April 15, 2021, that were for the 2021 tax year. In
quarter and applied as a timely payment.
column B, enter payments made after April 15 and through
June 15, 2021. In column C, enter payments made after • Payments are not carried back to offset underpayments
June 15 and through September 15, 2021. In column D, in previous quarters.
enter payments made after September 15, 2021, and through Subtract lines 10 and 11 from line 9 in each column. The
January 18, 2022. Extension payments or other payments amount on line 23 cannot be less than zero.
received after January 18, 2022 are not considered
estimated tax payments for tax year 2021. Line 24: Enter 25 percent if estimated tax payments
were not made for 2021. Enter 10 percent if estimated tax
Part 2: Figuring the Interest
payments were made for 2021.
The MI-2210 computes interest to April 18, 2022, or the Example: In the example in Part 2, the $2,000 payment
date of payment, whichever is earlier. This part of the form
received on June 10 is applied to the $2,000 required
breaks down underpayments to the payment period they
payment in the second quarter. The penalty in the first
are due, then gives the interest rate for that period. Interest
quarter is $100 (10 percent of the $1,000 underpayment in
is figured for the number of days the installment remained
unpaid. All payments are applied to any underpayment first, the first quarter). The penalty in the second quarter would
regardless of when the payment is received. The balance be zero.
(if any) is applied to the next period. Annualized Income Worksheet
NOTE: Complete lines 10 through 21 for column A You must annualize for the entire year by completing all
before going to column B, etc. You need only complete four columns.
each column to the date the payment was made. If the total
underpayment for any payment period was not paid off with Complete one column at a time.

one payment, you may need to do several calculations in Line 1: This line must be the year-to-date total for each
each column. period in the appropriate column. Each column is an
Example: Your tax due each period is $2,000. You accumulating total and should include the amount from the
have an underpayment of $1,000 for the first period (due previous column plus any additional income earned up to
April 15). On June 10 you send $2,000 to pay the second that date. The last column should equal the amount on your
installment. But, $1,000 of this payment goes toward your MI-1040, line 14. For fiduciary filers, the last column should
$1,000 underpayment first. Interest is computed on $1,000 equal the amount on your MI-1041, line 12.
from April 15 to June 10 (56 days). The remaining $1,000
is applied to your second installment payment, creating a Example : You earned $5,000 in the first three months of
second period underpayment of $1,000. the year. You earned an additional $4,000 during April and
Interest will continue to accrue on this $1,000 until another May. Enter on Worksheet, line 1, $5,000 in the first column

and $9,000 in the second column.
payment is received.
Interest rates are set by Treasury twice each year for Line 2: Fiduciary filers, do not use the amounts shown
six-month periods starting January 1 and July 1. The rate is in columns A through D. Instead, use 6, 3, 1.71429, and
1 percent above the prime rate in Michigan. For example, 1.09091, respectively, as the annualization amounts.
if the Michigan prime rate is 5 percent, your interest Line 12: Each entry on line 12 of the Annualized
rate for completing the MI-2210 is 6 percent for that Worksheet will be the result of MI-2210, Part 1, line 7,
six-month period. For current interest rates, visit our
divided by four, regardless of how the income is earned.
website at
www.michigan.gov/taxes for a copy of Revenue If you add line 16 of the Annualized Worksheet across the
Administrative Bulletin 2021-15.
columns, the sum should equal the total shown on MI-2210,
Part 3: Figuring the Penalty line 7.
Penalty is 25 percent of the tax due (minimum $25 per Taxpayers who annualize must also enter 25 percent of
quarter) for failing to file estimated payments or 10 percent tax withheld in each column of the MI-2210, line 10, or
(minimum $10 per quarter) for failing to pay enough with submit documentation to substantiate uneven distribution
your estimates or paying late. of withholding.
Line 23: The underpayment for the penalty charge is
figured the same way as the underpayment for interest.

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