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W-2 and 1099 Filing Requirements

W-2 and 1099 Filing Requirements

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.

"Income record forms" are state copies of W-2s and 1099s with a Michigan impact. Income record forms must be filed with Treasury.

More Information

Income Record Form Remittance Guide