topic How to report an error in MI-2210? in State tax filing

How to report an error in MI-2210?

COTM — Mon, 09 Mar 2026 06:21:55 GMT

On lines 23 through 25, it is a simple calculation where line 23 is your underpayment by quarter, 24 is the penalty percentage (10 or 25%), and 25 is line 23 multiplied by 24. Line 25 is showing a number that is not doing this math correctly, but is instead just duplicating line 24... How can this be resolved, as it is showing nearly double the correct amount.

Re: How to report an error in MI-2210?

JillS56 — Mon, 07 Feb 2022 01:46:41 GMT

Michigan expects to receive an equal amount of estimated taxes each quarter. If you did not make any estimated payments during the year the penalty rate is 25%. If you made estimated payments but did not pay at least 90% of the tax in estimated payments, the penalty rate is 10%.

Michigan takes the amount of tax owed and divides it out equal over the four quarters.

Your statement

Line 25 is showing a number that is not doing this math correctly, but is instead just duplicating line 24... How can this be resolved, as it is showing nearly double the correct amount.

If I understand you correctly you are saying that Line 25 is the same number as Line 24 and not the result of multiplying the amount on Line 23 by 25%. To correct you could go to the Form and see if you could enter the correct number manually.

Another option I might suggest is if you make most of your income during a specific quarter, to redistribute the amount of income to the specific quarter that the money was in. Most seasonal businesses would enter the income during the quarter that they receive the income. This can be done in the Annualized Income Worksheet.

The penalty does get pretty high when there have been no estimated payments made for the year.

To be able to address and really see what is happening I would need to be provided some numbers. I am not sure how by what you are saying the penalty would be almost double the correct amount

Re: How to report an error in MI-2210?

COTM — Mon, 07 Feb 2022 01:58:33 GMT

I am looking at this in form mode. Line 23-25 is split up by quarter and in my case shows in line 23 an amount of $53 for each quarter, line 24 shows a penalty of 25%. Line 25 indicates that it is the product of multiplying these two together, which should be $13.25, but instead it lists $25 for each quarter... I am not able to override this in form mode.

Re: How to report an error in MI-2210?

JillS56 — Mon, 07 Feb 2022 03:51:21 GMT

Michigan's underpayment penalty is 25 percent of the tax due (with a minimum of $25 per quarter) for failing to make estimated payments or 10 percent (with a minimum of $10 per quarter) for failing to make sufficient estimated payments or making estimated payments late.

TurboTax is calculating the penalty correctly.

Refer to Page 4, Part 3: Figuring the Penalty Michigan Form 2210

Re: How to report an error in MI-2210?

wdkovats — Thu, 24 Feb 2022 14:53:48 GMT

The instructions for line 10 MI-2210 allow for actual tax payments to be entered in the periods in which they are paid. If I do this, I have no penalty. Turbo Tax fills in line 10 automatically based on some calculation it does and says I have tax and penalty. I have found no way to override this and enter the actual payments (other than manually overriding EVERY number in the form).

Help here would be appreciated. My workaround is to hand-fill the MI-2210 part 1 and file the entire return by mail.

Re: How to report an error in MI-2210?

BillM223 — Thu, 24 Feb 2022 22:17:20 GMT

Under Other Tax Situations (at the top), when you start the Underpayment penalties under Additional Tax Payments***, early in that interview, you should see a screen titled "Annualized Income Method". Click yes and this will walk you through entering your payments on the dates you did them.

***Alternatively, you can do a Search (upper right) for 2210ai (Mac users must find 2210ai in the Topics List). Note that you should just enter 2210ai (lower case) and ignore any search suggestions, just type 2210ai and hot enter.

@wdkovats