Michigan 1099-NEC Filing Requirements, Tax Year 2026
What Michigan requires from businesses filing 1099-NEC (Nonemployee compensation) 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-NEC 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-NEC; a separate state submission is required.
Michigan requires the state copy of 1099-NEC to be filed directly with Michigan Treasury — even if you opted into the IRS Combined Federal/State Filing (CF/SF) Program at the federal level. CF/SF does NOT satisfy Michigan's 1099-NEC filing requirement. Submit through Michigan Treasury Online (MTO) by January 31 using IRS Publication 1220 magnetic-media format (required at 10+ forms; PDF acceptable for fewer than 10). 1099-NEC 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 |
|---|---|
| 1099-NEC: CF/SF does NOT satisfy Michigan filing — direct file required |
Unlike most CF/SF-eligible 1099 series forms, Michigan does not accept 1099-NEC via the IRS Combined Federal/State Filing Program. Even if a payer opts into CF/SF and elects Michigan (state code 26) when filing through FIRE, the state copy of the 1099-NEC must still be uploaded directly to Michigan Treasury through Michigan Treasury Online (MTO) by January 31. |
| Required whenever issued to a Michigan resident |
1099-NEC 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. |
Deadlines and extensions
Accepted format
Fire
Michigan requires direct filing of the state copy of 1099-NEC regardless of federal filing method, even though 1099-NEC is CF/SF-eligible federally. Submit through Michigan Treasury Online (MTO) — issuers with 10+ forms must use IRS Publication 1220 magnetic-media format; fewer than 10 may upload PDF or other formats.
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-NEC for tax year 2026?
Does Michigan participate in the CF/SF program?
What is the Michigan 1099-NEC filing deadline for tax year 2026?
What format does Michigan accept for 1099-NEC?
Do I need to file 1099-NEC with Michigan if I also filed federally?
What happens if I miss the Michigan 1099-NEC 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.”
“While Form 1099-NEC is included in the CF/SF Program, Michigan requires the state copy be filed directly with Treasury.”
“The IRS only shares certain forms with Michigan if filed through the FIRE System and the form qualifies for the Combined Federal/State Filing Program (CF/SF). The exception here is Form 1099-NEC which must be filed directly with Treasury regardless of federal filing method.”
“State copies of W-2s and 1099s are due to Treasury on the same date the federal government requires issuers to file the forms federally. Therefore, most income record forms are due to Michigan Treasury on or before January 31. 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.”
“Notably, while Form 1099-NEC is eligible for this program federally, Michigan requires direct filing of the state copy with Treasury.”
“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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