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.

1099-MISC Filing Requirements
Does Michigan participate in the federal/state1099 filing program?

Michigan is now participating in the combined federal/state 1099 filing program. The IRS will share this information with Michigan. If there is no Michigan individual income tax withholding reported and the 1099s were filed using this program, the Michigan requirement for reporting non-employee compensation paid to Michigan residents has been satisfied. This rule applies for tax years 2014 and beyond.

As a business entity in Michigan, how do I file copies of 1099-MISC and/or W-2 wage statements?

There are multiple ways to file wage statements (including 1099-MISC and W-2s) with Michigan Department of Treasury.  Wage statements can uploaded through Michigan Treasury Online (MTO) after filing the Sales, Use and Withholding Taxes Annual Return (Form 5081).  Wage Statements can also be mailed with Form 5081. 

Wage Statements can be mailed under separate cover to:

Michigan Department of Treasury

Lansing, MI  48930.

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
Lansing, MI 48930

I am not required to pay taxes to the State of Michigan. 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
Lansing, MI 48930

I have already sent in my Annual Return for Sales, Use and Withholding Taxes. How do I submit W2 and/or 1099-MISC documents?

Wage statements can uploaded through Michigan Treasury Online (MTO) after filing the Sales, Use and Withholdiing Taxes Annual Return (Form 5081).  If you do not meet the filing requirements for magnetic media, wage statements can be mailed under separate cover to: 

Michigan Department of Treasury
Lansing, MI 48930

What is the due date?

Wage statements are due with the Sales, Use and Withholding Taxes Annual Return (Form 5081).  Form 5081 is due February 28 of the year following the tax year reported.

If I file W-2s via magentic media am I required to file other wage statements (1099-MISC) via magnetic media as well?

Yes. For more information and requirements see Transmittal for Magnetic Media Reporting of W-2, W-2G & 1099s (Form 447)

How do I send magnetic media to the State of Michigan?

Magnetic media requirements for tax years 2017 and beyond have been updated to allow for the upload of wage statements through Michigan Treasury Online (MTO).  For more information visit michigan.gov/mtobusiness.   Magnetic media may also be mailed.  For more information and requirements see Transmittal for Magnetic Media Reporting of W-2, W-2G & 1099s (Form 447)

 

I am sending magnetic media through the mail. Which recording devices are accepted?

 You may use CD-R, or 3480 or 3490 tape cartridges.  For more information and requirements see Transmittal for Magnetic Media Reporting of W-2, W-2G & 1099s (Form 447).

Who do I call if I have additional questions?

Contact SUW Customer Service at (517) 636-6925