Form Mi-1041es - Michigan Estimated Income Tax For Fiduciaries - 1999

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State of Michigan
1999
MI-1041ES
Michigan
Estimated Income Tax
for Fiduciaries
This form is issued under the authority of the Income Tax Act of 1967.
See instructions for filing guidelines.
GENERAL INFORMATION
Who must file estimated tax payments
Payment due dates
Fiduciaries of an estate or trust (resident or
Fiduciaries may pay in full with the first estimate
nonresident), generally must pay estimated tax if the estate
voucher, due April 15, 1999. Fiduciaries may also pay
or trust is expected to owe more than $500 after
in equal installments due on or before April 15, 1999,
subtracting withholding and credits.
June 15, 1999, September 15, 1999 and January 18, 2000.
If the estate or trust owes more than $500, estimates
Generally, all fiduciaries of trusts must report on a
may not have to be made if the estate or trust expects the
calendar year. Report the same year that you report for
1999 withholding to be at least:
federal estimates.
• 90 percent of the total tax for 1999,
Fiscal-year returns must be adjusted so all dates
correspond with the fiscal year. The first estimate
OR
payment is due on the 15th day of the fourth month after
• 100 percent of the total tax shown on the 1998.
the fiscal year ends.
Exceptions
You will not receive reminder notices; save this
formset for all 1999 payments.
• Generally, no estimated tax is due if the estate or trust
is due a refund or has a balance due of $500 or less.
Where to mail the payments
• There is no estimated tax due on an estate or a trust
Make the check payable to "State of Michigan."
that had no tax liability for the full 12 months preceding
Send check and voucher to:
the tax year.
Michigan Department of Treasury
Lansing, MI 48922
• Estates do not have to pay estimated tax for the first
two years.
Write the federal employer identification number of the
estate or trust and “1999 MI-1041ES” on the front of the
check. Mail it with the MI-1041ES form for that
installment. Do not staple the check to the form.

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