TaxBandits Knowledge Base

Michigan: 1099 State Filing Requirements

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

Michigan State ID Format:

• 2 digits and hyphen followed by 7 digits (Eg: 99-9999999)
• 9 digits (Eg: 999999999)

Required 1099 Forms:

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

Filing Criteria and Requirements

Criteria 1: If there is Michigan state tax withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing 

  • You must file Form 1099 directly with the state.

• Additional Form Required: Form 5081

  • TaxBandits doesn't support filing Form 5081  with the state. The payer must file the form directly with the state before the deadline.

• Deadline:

  • Form 1099-MISC: March 31, 2025

  • Other 1099 Forms: January 31, 2025

Criteria 2: If no Michigan state tax withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: 

  • CF/SF Program: For Forms 1099-K, INT, DIV, B, R, G, OID, W-2G

    • The CF/SF program automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies. 

    • TaxBandits supports CF/SF filing at no additional cost.

  • Direct State Filing:  For Form 1099-NEC, MISC

    • You must file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline:

  • Form 1099-MISC: March 31, 2025

  • Other 1099 forms: January 31, 2025

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