FAQ
1099-MISC Filing Requirements
The Income Tax Act of 1967 now requires certain 1099 payors to file form 1099-MISC with the Michigan Department of Treasury…
The Income Tax Act of 1967 now requires certain 1099 payors to file form 1099-MISC with the Michigan Department of Treasury; the filing requirements can be found at MCL 206.707. 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?
Payors who are required to file form 1099-MISC with the Internal Revenue Service (IRS) must also file with the State of Michigan and with the payee's city of residence if that city imposes an income tax.
Which 1099's must be filed with the State of Michigan?
1099-MISC forms for services performed in the State of Michigan, regardless of the state of residence of the payee, must be filed with the State of Michigan.
When is this effective?
For tax years beginning after December 31, 2002.
How do I file the State's copy of 1099-MISC?

File the paper copy of the 1099-MISC with the Sales, Use and Withholding Taxes Annual Return (Form 5081), along with any paper W-2’s

I am required to submit 1099-MISC to the IRS for Agricultural Services. How do I file with Michigan?
Send the 1099-MISC forms with a letter including your company name, address and Social Security number or Federal Employer's Identification Number (FEIN) to:

Michigan Department of Treasury
Sales, Use and Withholding
Lansing, MI 48930
I am not registered to pay taxes to the State of Michigan, so I don't have the Sales, Use and Withholding Taxes Annual Return (Form 5081). How do I file?

Send the 1099-MISC forms with a letter including your company name, address and Federal Employer's Identification Number (FEIN) or Treasury-assigned account number to:

Michigan Department of Treasury
Sales, Use and Withholding
Lansing, MI 48930

I have already sent in my Annual Return for Sales, Use and Withholding Taxes. How do I submit 1099-MISC's?
Send the 1099-MISC forms with a letter including your company name, address and Federal Employer's Identification Number (FEIN) or Treasury-assigned account number to:

Michigan Department of Treasury
Sales, Use and Withholding
Lansing, MI 48930

What is the due date?
Submissions must be postmarked by February 28. If the due date falls on a weekend or State holiday, the due date is the next business day.
What if I file W-2's by magnetic media?
File your 1099-MISC by magnetic media also.
Where do I mail the State's magnetic media?

Send it with a copy of the Transmittal for Magnetic Media Reporting of W-2s, W-2Gs, and 1099s (form 447) to:

Michigan Department of Treasury
Business Tax Division
Customer Contact
Lansing, MI 48930

Courier Deliveries:
Michigan Department of Treasury
Operations Center
7285 Parsons Dr.
Dimondale, MI 48821

Mail your Annual Return for Sales, Use and Withholding Taxes separately to the address on back of the Annual Return.

Are electronic copies permitted?
No. Michigan cannot accept electronic copies at this time.
We are doing away with our tape drives; what can I use?
You may use CD-R, or 3480 or 3490 tape cartridges.
Who do I call if I have additional questions?

Contact SUW Customer Service at (517) 636-6925