Michigan 1099 Filing Requirements
Meet your Michigan Form 1099 filing requirements efficiently with TaxBandits!
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1099 Forms Required by Michigan State
Michigan requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-R
Retirement Plans
Form 1099-K
Card Transactions
Form 1099-DA
Digital Asset Proceeds From Broker Transactions
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Michigan Filing Requirements for 1099-NEC and W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Michigan Tax Was Withheld | More than $0 | Direct State Filing | Form 5081 | February 02, 2026 |
| If NO Michigan Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Michigan Filing Requirements for 1099-MISC, K, R and DA
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Michigan Tax Was Withheld | More than $0 | Direct State Filing | Form 5081 |
All 1099 Forms - February 02, 2026 1099-MISC - March 31, 2026 |
| If NO Michigan Tax Was Withheld | Equal to or more than federal threshold | CF/SF program | Not Required |
All 1099 Forms - February 02, 2026 1099-MISC - March 31, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to start E-filing your Michigan 1099 returns!
Information Required to File 1099 Forms with Michigan
Discover the key information needed to file Form 1099 with the State of Michigan.
1. State/Payer’s state number
The payer’s state identification number refers to the Michigan Withholding
Account Number.
Michigan State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
- 2 constant letters and a hyphen followed by 7 digits (For example: ZZ-9999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Michigan state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Michigan Withholding
Account Number.
Michigan State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
- 2 constant letters and a hyphen followed by 7 digits (For example: ZZ-9999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Michigan Withholding
Account Number.
Michigan State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
- 2 constant letters and a hyphen followed by 7 digits (For example: ZZ-9999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Michigan state tax.
3. State income tax withheld
Enter the amount of Michigan state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file 1099 with Michigan State in minutes using TaxBandits!
Michigan Sales, Use, and Withholding Taxes Annual Return - Form 5081
Form 5081 is a Sales, Use, and Withholding Taxes Annual Return used by businesses to report and remit sales, use, and withholding taxes. It is filed annually to ensure compliance with state tax laws. The form details the taxes collected and payments made during the year.
Information Reported on 5081:
- Gross Michigan payroll, pension and other taxable compensation
- Total number of W-2 and 1099 forms
- Total Michigan income tax withheld per W-2 and 1099 forms
- Total Michigan income tax withholding paid during current tax year
TaxBandits doesn't support filing 'Form 5081' with the state. The payer must file the form directly with the state before the deadline.
TaxBandits – Simplifying Michigan State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Michigan Department of Treasury, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Michigan state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplifying the 1099 e-filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Michigan 1099 form PDFs for recordkeeping, ensuring you always have the forms
you need.
Free Resubmissions
If the Michigan Department of Treasury rejects your 1099 forms, you can correct the errors and resubmit them for free.
Start filing your Michigan 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Michigan?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Michigan!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Michigan state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Michigan State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Michigan require 1099 filing?
Yes. Michigan requires the filing of 1099 forms. The Michigan Department of Treasury mandates that 1099 forms be filed for Michigan residents, regardless of the issuer’s location, where the services were performed, or whether state tax withholding is indicated on the form.
Michigan participates in the Combined Federal/State Filing (CF/SF) Program, and the IRS will automatically forward 1099 information to the Michigan Department
of Treasury.
However, if state income tax is withheld, you must file the 1099 forms directly with the Michigan Department of Treasury.
Additionally, Form W-2G is not included in the CF/SF Program, so you must file it directly with the Michigan Department of Treasury.
The state mandates that Form 1099-NEC needs to be filed directly with the Treasury, even though Form 1099-NEC is part of the CF/SF program.
Does Michigan have a specific payment threshold for Form 1099 filing?
No, Michigan does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| 1099 Forms | Federal Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $2500 |
| Form 1099-R | $10 |
| Form W-2G |
|
What types of 1099 forms does Michigan require?
Michigan requires the filing of the following 1099 forms:
Does Michigan require the filing of Form 1099-NEC?
Yes. The State of Michigan requires Form 1099-NEC to be filed only if the non-employee compensation is paid to the resident of Michigan, regardless of where the payer is domiciled or where the resident's work or services were performed.
The state mandates that Form 1099-NEC needs to be filed directly with the Treasury, even though Form 1099-NEC is part of the CF/SF program.
Does Michigan require additional forms when filing 1099?
Yes, Michigan requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form 5081 (Withholding Tax Annual Return) must be filed along with the respective 1099 and W-2 forms. Also, it is used to claim an overpayment refund or pay if the taxes are underpaid.
When you efile 1099 with TaxBandits, you need to take care of Withholding Tax Annual Return Form 5081.
When is Michigan 1099 due?
The due date to file Form 1099-MISC is March 31, and other 1099s are due by January 31. Form 5081 is due by February 28.
If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
What are the requirements to file 1099 electronically with Michigan?
The State of Michigan suggests filing electronically if you are submitting 250 or more 1099s.
What are the penalties for not filing or filing 1099 late with Michigan?
The penalties for not filing or filing 1099 late with Michigan can have significant financial implications. The penalty structure is as follows:
- For the first two months of delay, a penalty of 5% of the total unpaid tax due is assessed.
- After the initial two months, an additional 5% of the unpaid tax amount is levied each month.
- The maximum late penalty that can be incurred is capped at 25% of the total unpaid tax owed.
Specifically for Form 5081, the penalty calculation is as follows:
- If the return is filed after February 28 and no tax is due, a daily penalty of $10 is applied, up to a maximum of $400.
- If the return is filed with additional tax due, the penalty and interest must be included with the payment.
Where do I mail the Michigan 1099?
Send your Form 5081 along with your Form 1099 to the following mailing address:
P.O. Box 30401,
Lansing, MI 48909-7901.
If you made errors on 1099 forms filed with the State of Michigan, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, click here to learn about Michigan 1099 filings.
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