Overview
W-2s and 1099s are Internal Revenue Service (IRS) forms required to be filed by persons or businesses who pay compensation to persons or businesses. The IRS determines the type of federal form required and the State of Michigan follows these federal guidelines.
For purposes of this guide, "income record forms" are defined as Michigan copies of Forms W-2, W-2 C, W-2 G, 1099-R, 1099-MISC, and 1099-NEC. "Wage statements" are a sub-set of these forms, that is, Michigan copies of Forms W-2, W-2 C. The IRS refers to the federal version of income record forms as "information returns".
Issuers to file state copies of the following income record forms Michigan Treasury:
- W-2, when issued to a Michigan resident employee, to report work performed in Michigan, or to report Michigan income tax withheld.
- W-2 C, if withholding was erroneously underreported on the original W-2.
- W-2G, when issued to residents and nonresidents of Michigan for gambling winnings reportable by the licensee under the internal revenue code (see MCL 206.703(6) – (8); 206.711(1)).
- 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 or services were performed, or whether or not withholding is indicated on the form.
- Any other form that indicates Michigan withholding.
Most income record forms are due to Treasury on or before January 31. The exceptions to this general rule are paper filed Form 1099-MISC, which are due February 28 and electronically filed Form 1099-MISC, which are due March 31.
Income record forms for all years within statute may be submitted anytime. Michigan accepts any corrected version of any income record form that is approved by the IRS. A corrected income record form will always be added to the record. It will not replace a current record.
No transmittal or reconciliation form is required to be sent with income record forms.
Duplicates or Corrections
If income record forms were sent by a business or their Payroll Service Provider more than once, there is no need to take any action.
If corrected forms need to be sent, simply remit them as you normally would. Treasury will use the most recent form received.
Income Record Form Filing Options in Michigan
FIRE/CFSF Program. Michigan participates with the federal Combined Federal/State Filing (CF/SF) Program. This means that the IRS shares certain income record form information with Michigan, automatically satisfying a taxpayer's filing requirement with Treasury. In order for a taxpayer or their service provider to take advantage of this program, they must apply with the IRS and remit eligible income record forms electronically through the Filing Information Returns Electronically (FIRE) System. The IRS issues Publication 1220 each year, providing guidance on this electronic remittance process-including accepted forms and formats.
Note: While Form 1099-NEC is included in the CF/SF Program beginning tax year 2021, Michigan requires the state copy be filed directly with Treasury. See below for direct filing options.
Michigan Treasury Online (MTO). All Michigan taxpayers and their service providers can use MTO to send income record forms. While electronic submission is available to all filers, those issuing 10 or more income record forms must use MTO to electronically send a magnetic media formatted file. Issuers with fewer than 10 income record forms may send electronic data through MTO in any file layout. Treasury can only accept income record form information in .PDF, .RAR, .TXT, or .ZIP file formats. The maximum file size is 10MB. Multiple files can be submitted if necessary.
MTO Option 1: Tax Services
For a business entity registered for sales, use, and/or withholding (SUW) tax, an MTO user may remit all W-2s and 1099s for that entity through their connection to the tax account via the SUW Tax Service.
After logging in to MTO using your personal user profile, access the SUW Tax Service. If you have not already, connect to the registered business tax account (or the accounts of multiple clients) that issued the income record forms. After creating this relationship, click the name of the business on the SUW Dashboard. Select Additional Services under SUW Actions and click W-2 and 1099 Upload. Select the applicable tax year of the income record forms and click Select a File to choose a file from your device. Click Upload to send the file to Treasury. You will receive a confirmation number.
For additional support, visit the MTO Help Center.
MTO Option 2: Guest Services
After logging in to MTO using your personal user profile, access the W-2 and 1099 Upload portal under Guest Services. Review the file size and format requirements. Click Upload. Select the applicable tax year of the income records and click Select a W2 File to choose a file from your device. Click Upload to send the file to Treasury. You will receive a confirmation number.
For additional support, visit the MTO Help Center.
Magnetic Media. Magnetic media is a federal reporting schema developed to communicate W-2 and 1099 data without sending physical form copies. Tax-year specific formats are specified by the Internal Revenue Service's Publication 1220 or the Social Security Administration's Specifications for Filing Forms W-2 Electronically (EFW2).
Treasury accepts magnetic media in physical format from issuers with fewer than 10 income record forms. Issuers with 10 or more income record forms must use MTO to send a magnetic media formatted file electronically. Business taxpayers, issuers, and service providers are encouraged to send state copies of W-2s and 1099s to Treasury electronically whenever possible.
Please refer to Form 447, Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s for guidance on magnetic media.
Paper Form Mailing: Treasury accepts mailed state copies of W-2s and 1099s (no cover letter required) from issuers with fewer than 10 income record forms to: Michigan Department of Treasury, Lansing, MI 48930. Do not send via certified mail. Do not include the SUW annual return with this mailing.
MTO – Reminders
Issuers with 10 or more W-2s and 1099s:
- Electronic submissions via MTO required in magnetic media format.
- Follow Publication 1220 or Specifications for Filing Forms W-2 Electronically (EFW2)formatting.
- Ensure no missing or incomplete records.
- Do not change PDF file format to text (TXT) file format; upload in the original file format unless you need to compress size to a smaller file (ZIP).
- Upload multiple files per year if necessary.
Issuers with fewer than 10 W-2s and 1099s:
- Electronic submissions via MTO optional and encouraged in any format.
- You can scan physical copies of state income record forms, convert to PDF format, and upload electronically via MTO. ZIP multiple PDF files together and upload 1 file if possible.
- Upload multiple files per year if necessary.
- If participating in federal electronic remittance programs, utilize Publication 1220 or Specifications for Filing Forms W-2 Electronically (EFW2).
For More Information
Federal Resources
Treasury Resources
