Michigan 1099-MISC Filing Requirements, Tax Year 2026
What Michigan requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Michigan requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Michigan requirement for 1099-MISC; a separate state submission is required.
Michigan participates in the IRS Combined Federal/State Filing Program, so 1099-MISC data filed through the FIRE system with Michigan elected is automatically forwarded to Michigan Treasury. Filers who do not opt into CF/SF must upload directly to Michigan Treasury Online (MTO). The Michigan deadline for 1099-MISC matches the federal due date — February 28 for paper and March 31 for electronic filings. A 1099-MISC must be filed with Michigan whenever issued to a Michigan resident, regardless of where the issuer is domiciled or whether Michigan tax was withheld.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Required when 1099-MISC issued to a Michigan resident regardless of withholding |
The state copy of 1099-MISC must be filed with Michigan whenever issued to a Michigan resident, without regard to issuer domicile, location of services, or whether Michigan withholding is reported. CF/SF election satisfies the requirement; otherwise upload directly via MTO. |
Deadlines and extensions
Accepted format
Michigan participates in the IRS Combined Federal/State Filing (CF/SF) program for 1099-MISC. CF/SF-elected filings (state code 26) automatically satisfy Michigan's filing requirement. Direct-file alternative is available via MTO using IRS Pub 1220 magnetic-media format (mandatory at 10+ forms; PDF/scan acceptable for fewer than 10).
Filing portal: Michigan Treasury Online (MTO) — https://mto.treasury.michigan.gov/
E-file threshold: 10 or more forms must be e-filed.
Registration
Registration required: No
Late-filing penalties
Michigan penalty overview
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).
Frequently asked questions
Does Michigan require filing of 1099-MISC for tax year 2026?
Does Michigan participate in the CF/SF program?
What is the Michigan 1099-MISC filing deadline for tax year 2026?
Do I need to file 1099-MISC with Michigan if I also filed federally?
What happens if I miss the Michigan 1099-MISC deadline?
Source citations
“Treasury requires 1099 issuers (specifically 1099-R, 1099-MISC, and 1099-NEC) to file state copies whenever issued to a Michigan resident, without regard to where the issuer is domiciled, where the work occurred, or whether or not withholding is indicated.”
“FIRE/CFSF Program. Michigan participates with the federal Combined Federal/State Filing (CF/SF) Program. This means that the IRS shares certain income record form information with Michigan, automatically satisfying a taxpayer's filing requirement with Treasury. In order for a taxpayer or their service provider to take advantage of this program, they must apply with the IRS and remit eligible income record forms electronically through the Filing Information Returns Electronically (FIRE) System.”
“Exceptions to this general rule include forms 1099-MISC, 1099-K, 1099-R, and 1099-DA which are due February 28 if filed by paper or March 31 if filed electronically.”
“Issuers with 10 or more income record forms must use MTO to send a magnetic media formatted file electronically.”
“1099s (including but not limited to 1099-NEC, 1099-MISC, 1099-K, 1099-R, and 1099-DA), whenever issued to a Michigan resident, without regard to where the issuer is domiciled, where the resident's work, services, or transactions occurred, or whether or not withholding is indicated on the form.”
Additional 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.
Scope: Original 1099 filings with no Michigan state income tax withheld. State agencies revise rules without notice; verify with the Michigan state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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