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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.
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".
2018 Public Act 118 revised due dates and filing methods for state methods of W-2s and 1099s (Income Record Forms) with Treasury. The Michigan Department of Treasury (Treasury) requires issuers to file state copies of the following income record forms:
- 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-2 G, when required to report certain gambling winnings of, and withholding for, nonresidents of Michigan.
- 1099s (specifically, 1099-R, 1099-MISC, and 1099-NEC), 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 (including Form 1099-K).
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.