Income Record Form Information for PSPs

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. Sending (or filing) income record forms is not the same as filing withholding tax returns.

Withholding Tax

Treasury follows IRS guidelines related to withholding requirements. A business files Michigan withholding tax to report Michigan income tax withheld. Visit Withholding Requirements and Withholding Reciprocity for more information. Withholding tax is filed based on the frequency (monthly, quarterly, or annually) assigned by Treasury. This return is only filed with Treasury. 

Income Record Forms

A business sends income record forms, as required, to indicate income as well as withholding status. Treasury follows IRS guidelines related to the issuance of W-2s and 1099s, which are federal forms that include state copies. Income earned in Michigan by both residents and non-residents are required to be reported as earned in Michigan. Income record forms are sent once per year to Treasury, the Internal Revenue Service (IRS), and the income recipient (employee or independent contractor). 

The Income Record Form Remittance Guide contains details on sending W-2s and 1099s to Treasury:

• The Internal Revenue Service’s FIRE/CFSF Program,
• Michigan Treasury Online (MTO) – uploading W-2s and 1099s for a particular business or uploading W-2s in the EFW2 SSA file format,

  The upload process is manual (not server-to-server) – for one taxpayer at a time. While you cannot run test uploads, you can upload as many files as necessary to communicate all required forms. Any issues with the process will always be handled on an individual basis.

• Magnetic Media – available for taxpayers who issue (per FEIN) fewer than 250 income record forms, and
• Paper – available for taxpayers who issues (per FEIN) fewer than 250 income record forms.

Answers to frequently asked questions can be found on Treasury’s Income Record Forms (W-2s and 1099s) webpage.

Note: Treasury staff can only confirm receipt of electronically submitted income record forms.

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.