Michigan 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
Direct state filing | January 31 | View detail → |
|
1099-MISC
Miscellaneous information
|
Direct state filing | March 31 | View detail → |
|
1099-NEC
Nonemployee compensation
|
Direct state filing | January 31 | View detail → |
General notes
Michigan requires the state copy of W-2s and most 1099s (1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-DA, W-2G, W-2C) whenever issued to a Michigan resident — regardless of where the issuer is domiciled or whether Michigan tax was withheld. Most forms (W-2, 1099-NEC) are due January 31. Forms 1099-MISC, 1099-K, 1099-R, and 1099-DA are due February 28 if filed on paper or March 31 if filed electronically. Issuers of 10 or more forms must e-file through Michigan Treasury Online (MTO) using IRS Publication 1220 or SSA EFW2 magnetic-media format. Michigan participates in the IRS Combined Federal/State Filing (CF/SF) Program through the FIRE system, which satisfies the Michigan filing requirement for eligible forms — EXCEPT 1099-NEC, which Michigan requires direct-filed regardless of federal filing method. Michigan does NOT currently receive 1099 data from the federal IRIS system, so any form filed only through IRIS (including 1099-DA) must also be filed directly with Michigan Treasury. No transmittal or reconciliation form is required with the income record form filing.
Penalties
Michigan does not publish an income-record-form-specific penalty schedule. Form 5081 (Sales, Use, and Withholding Taxes Annual Return) is a separate filing and must NOT be submitted with W-2s/1099s.
If state withholding is reported on the income record forms, the underlying withholding-tax obligations are governed by MCL 206.703 (Income Tax Act, withholding remittance and statement-of-tax-withheld requirements).