Michigan: 1099 State Filing Requirements
5.4k views |Last modified 9/11/2024 8:05:19 AM EST | Added by TaxBandits Team

Michigan requires you to file Form 1099 with the state agency under the following conditions:

Requirements
Michigan requires the filing of 1099 forms. The Michigan Department of Revenue mandates that 1099 forms be submitted for Michigan residents, regardless of the issuer's location, where the services were performed, or whether withholding is indicated.

Since Michigan participates in the CF/SF program, businesses only need to file 1099 forms with the federal government. The IRS will automatically forward your federal 1099 forms to the state agency.

Required 1099 Forms
Michigan also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Michigan does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Michigan requires you to submit Form 5081 (Withholding Tax Annual Return) along with your 1099 and W-2 forms. This form is also used to claim a refund for overpaid taxes or to pay any underpaid taxes.

Note: TaxBandits do not support filing "Form 5081" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Form 1099-MISC is March 31, while other 1099 forms are due by January 31. Form 5081 is due by February 28.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Michigan 1099 filing requirements, click here.