- 1099-MISC Filing Requirements

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1099-MISC Filing Requirements

	Public Act 211 of 2003 amends the Income Tax Act of 1967 to require certain 1099 payors to file form 1099-MISC with the Michigan Department of Treasury. Prior to this amendment, the Department did not require payors to file a 1099-MISC unless Michigan tax was withheld from the payments reported on the 1099.

	Who needs to file state copies of 1099-MISC?

	Which 1099's must be filed with the State of Michigan?

	When is this effective?

	How do I file the State's copy of 1099-MISC?

	I am required to submit 1099-MISC to the IRS for Agricultural Services. How do I file with Michigan?

	I am not registered to pay taxes to the State of Michigan, so I don't have the Annual Return for Sales, Use and Withholding Taxes (form 165). How do I file?

	I have already sent in my Annual Return for Sales, Use and Withholding Taxes. How do I submit 1099-MISC's?

	What is the due date?

	What if I file W-2's by magnetic media?

	Where do I mail the State's magnetic media?

	Are electronic copies permitted?

	We are doing away with our tape drives; what can I use?

	What cities impose an income tax?

	Where can I find the city addresses and filing format if different from those given above?

	Who do I call if I have additional questions?

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