Do I have to file 1099s with Michigan?
| Form | Michigan tax withheld | No withholding |
|---|---|---|
| 1099-NEC | Direct | Direct |
| 1099-MISC | Direct | Direct |
| 1099-K | Direct | Direct |
| 1099-R | Direct | Direct |
| 1099-DA | Direct | Direct |
| 1099-G | Direct | Direct |
| W-2G | Direct | Direct |
| All other 1099 types | Direct | Not required |
Michigan wants NEC, MISC, K, R, G and W-2G for every Michigan resident payee; INT, DIV and B only when Michigan tax was withheld.
The rules for tax year 2026
| Forms filed with the state | 1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-DA, 1099-G and W-2G issued to Michigan residents (regardless of issuer location) or showing Michigan withholding. |
| Who must file | Any issuer of those forms to a Michigan resident or with Michigan withholding. 1099-NEC must always be filed directly with Treasury; other qualifying forms may reach Michigan via CF/SF. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal: file a state copy of every 1099 the IRC requires you to issue to a Michigan resident. No 2026 or $2,000 statement."Persons required by the internal revenue code to issue certain 1099 forms must file a copy with the State of Michigan whenever issued to a Michigan resident, without regard to where the issuer is domiciled ... or whether or not withholding is indicated on the form." "the State of Michigan follows these federal guidelines."Source: Income Record Form Remittance GuideSource: Michigan Treasury: 1099 and W-2 FAQ |
| State 1099-K threshold | No Michigan-specific threshold stated; 1099-K is included in the forms filed with Michigan and follows federal guidelines.Source: Income Record Form Remittance Guide |
| State backup withholding | None foundNo Michigan backup withholding rule found in the 2026 Withholding Guide (Form 446, Rev. 02-26) or the remittance guide.Source: Form 446, 2026 Withholding GuideAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for contractors. Form 446 addresses withholding on nonresident employees' compensation and on nonresident casino winnings only.Source: Form 446, 2026 Withholding GuideAll states: state backup and nonresident withholding |
| Where to file | Michigan Treasury Online (MTO): SUW Tax Service, W-2 and 1099 Upload; or Guest Services W-2 and 1099 Upload portal |
| File format for tax year 2026 | Pub 1220; receives no IRIS dataSee the specifications below. |
| Annual transmittal or reconciliation | None for 1099s: "No transmittal or reconciliation form is required to be sent with income record forms." (Separately, Form 5081 Sales, Use and Withholding Taxes Annual Return is due February 28.)Due: n/a for 1099s; Form 5081 February 28Form: 2026 Form 5081 Instructions |
| Due dates | Same as federal: "most income record forms are due to Michigan Treasury on or before January 31. Exceptions ... include forms 1099-MISC, 1099-K, 1099-R, and 1099-DA which are due February 28 if filed by paper or March 31 if filed electronically."Source: Income Record Form Remittance Guide |
| Combined Federal/State (CF/SF) | Participates via FIRE, but "Michigan requires the state copy" of 1099-NEC "be filed directly with Treasury." "Michigan is not currently receiving copies of 1099 forms filed through the federal Information Returns Intake System (IRIS)." Form 446: the IRIS change "may impact Michigan's ability to receive" CF/SF data.Source: Income Record Form Remittance Guide |
| Penalties | "Late filing is subject to penalty. Treasury does not have the authority to grant an extension of these due dates." Amount not stated.Source: 2026 Form 5081 Instructions |
How to file, step by step
- Identify every 1099 issued to a Michigan resident, plus any form showing Michigan withholding.
- Do not rely on CF/SF for TY2026: Michigan gets no IRIS data, and 1099-NEC must always be filed directly.
- Log in to MTO and open the SUW Tax Service (or Guest Services if not registered), then W-2 and 1099 Upload.
- At 10+ forms, upload a Pub 1220-format file; under 10, any layout (PDF/TXT/ZIP, 10MB max) or mail paper.
- Select the tax year, upload, and keep the confirmation number.
- Meet federal due dates: January 31 (NEC and most); MISC, K, R and DA by March 31 electronic.
File specifications and filing system
- Income Record Form Remittance Guide (no Michigan-specific 1099 layout)
- Form 447, Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s (Rev. 01-25)
- Filing system: Michigan Treasury Online (MTO): SUW Tax Service, W-2 and 1099 Upload; or Guest Services W-2 and 1099 Upload portal
State pages checked (4)
- https://www.michigan.gov/taxes/business-taxes/incomestatement/income-record-form-remittance-guide
- https://www.michigan.gov/taxes/business-taxes/withholding/news/w2-and-1099-filing-requirements
- https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf
- https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/MTO/TY2026/5081_inst.pdf
Questions people ask about Michigan
Do I have to file 1099s directly with Michigan?
It depends on the form. With Michigan withholding: Direct filing: NEC, MISC, K, R, DA, G, W-2G, all other 1099s. Without withholding: Direct filing: NEC, MISC, K, R, DA, G, W-2G. Not required: all other 1099s. Any issuer of those forms to a Michigan resident or with Michigan withholding. 1099-NEC must always be filed directly with Treasury; other qualifying forms may reach Michigan via CF/SF.
Which 1099 forms does Michigan require?
1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-DA, 1099-G and W-2G issued to Michigan residents (regardless of issuer location) or showing Michigan withholding.
When are 1099s due in Michigan?
Same as federal: "most income record forms are due to Michigan Treasury on or before January 31. Exceptions ... include forms 1099-MISC, 1099-K, 1099-R, and 1099-DA which are due February 28 if filed by paper or March 31 if filed electronically."
How do I file 1099s with Michigan?
Identify every 1099 issued to a Michigan resident, plus any form showing Michigan withholding. Do not rely on CF/SF for TY2026: Michigan gets no IRIS data, and 1099-NEC must always be filed directly. Log in to MTO and open the SUW Tax Service (or Guest Services if not registered), then W-2 and 1099 Upload. At 10+ forms, upload a Pub 1220-format file; under 10, any layout (PDF/TXT/ZIP, 10MB max) or mail paper. Select the tax year, upload, and keep the confirmation number. Meet federal due dates: January 31 (NEC and most); MISC, K, R and DA by March 31 electronic.
Does Michigan have its own 1099-K threshold?
No Michigan-specific threshold stated; 1099-K is included in the forms filed with Michigan and follows federal guidelines.
Does Michigan require withholding on payments to nonresident contractors?
Not addressed for contractors. Form 446 addresses withholding on nonresident employees' compensation and on nonresident casino winnings only. The 50-state withholding tables show where Michigan sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Michigan adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Michigan who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.