Michigan 1099 Filing Requirements
The State of Michigan Mandates
1099 Filing!
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Michigan State Filing
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Michigan 1099 Reporting Requirements
The State of Michigan mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Michigan State Tax Withholding | If there is no Michigan State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date |
Form 1099-MISC - March 31, 2025 Other 1099 Forms - January 31, 2025 |
|
| Filing Method | CF/SF | |
| Additional Forms | Sale, use and Withholding Taxes Annual Return - Form 5081 | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: 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.
The State of Michigan requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Michigan W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Michigan require 1099 filing?
Yes, Michigan does require the filing of 1099 Forms. The Michigan Department of Revenue mandates the submission of 1099 forms for Michigan residents, irrespective of the issuer's domicile, the location where the resident's work or services were performed, or whether withholding is indicated on the form.
As Michigan participates in the CF/SF program, businesses are obligated to file 1099 forms solely with the Federal government. The IRS will automatically transmit your federal 1099 forms to the state agency.
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.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Michigan require?
Michigan requires the filing of the following 1099 forms directly with the state only if there is state
tax withholding:
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.
Note: 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 Michigan 1099?
Send your Form 5081 along with your Form 1099 to the following mailing address:
P.O. Box 30401,
Lansing, MI 48909-7901.
For more information, please visit the State website: https://www.michigan.gov/
