LANSING — The Michigan Department of Treasury is following the Internal Revenue Service and waiving the estimated tax penalty for any qualifying farmer or fisherman who files his or her 2018 state income tax return and pays any tax due by Monday, April 15.

This tax relief is being provided by the IRS and state Treasury Department because certain federal rule changes have caused difficulty for many farmers and fishermen to accurately determine their tax liability by the March 1 deadline that usually applies to them.

For the 2018 tax year, an individual who received at least two-thirds of his or her total gross income from farming or fishing during 2017 or 2018 qualifies as a farmer or fisherman.

“I strongly encourage eligible Michigan farmers and fishermen to take advantage of this tax relief,” said Deputy State Treasurer Glenn White, who oversees Treasury’s Tax Administration programs. “Like the IRS, we will waive the estimated tax penalty.”

To be eligible for the waiver, qualifying Michigan farmers and fishermen must attach IRS Form 2210-F to their 2018 state income tax return.

The taxpayer’s name and identifying number, usually a Social Security number, must be entered at the top of IRS Form 2210-F. The waiver box-Part I, Box A-should be checked. The rest of the form should be left blank.

No additional state tax form needs to be completed to receive this tax relief.