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 depending on the tax year and number of wage statements being submitted for Michigan employees.

For tax years 2015-2016: Employers with 250 or more Michigan employees must submit wage statements using magnetic media (Form 447). Employers with less than 250 Michigan employees may mail wage statements with their Sales, Use and Withholding Taxes Annual Return (Form 581).  The wage statements are due to Treasury February 28 of the year following the tax year reported.

For tax year 2017: Employers with 250 or more Michigan employees must submit wage statements electronically using Michigan Treasury Online (MTO). Employers with less than 250 Michigan employees may mail wage statements with their Sales, Use and Withholding Taxes Annual Return (Form 5081).  The wage statements are due to Treasury February 28 of the year following the tax year reported.

For tax year 2018 and forward: Employers with 250 or more Michigan employees must submit wage statements electronically using Michigan Treasury Online (MTO). The wage statements are due to Treasury January 31 of the year following the tax year reported.

Wage Statements can be mailed under separate cover to:

Michigan Department of Treasury

Lansing, MI  48930.