The rules
| 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. |
| Due date | 1099-NEC (with W-2): January 31. 1099-MISC, K, R, DA: February 28 paper / March 31 electronic. Form 5081 annual reconciliation: February 28. |
| How | Michigan Treasury Online (MTO); magnetic-media e-file required for 10 or more W-2/1099s, fewer than 10 may mail paper or upload PDFs. Transmittal: Form 5081 (Sales, Use and Withholding Annual Return). |
| State 1099-K threshold | None below federal found on the state site. |
| Nonresident withholding | None on nonresident independent contractors (flow-through withholding repealed); no state backup-withholding rule. |
- Michigan is in CF/SF but 1099-NEC is excluded and must be sent directly.
- FAQ page: https://www.michigan.gov/taxes/questions/1099w2
Questions people ask about Michigan
Do I have to file 1099s directly with Michigan?
Yes, when Michigan tax was withheld on the payment. Even without withholding, Michigan requires a direct filing in some cases. 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?
1099-NEC (with W-2): January 31. 1099-MISC, K, R, DA: February 28 paper / March 31 electronic. Form 5081 annual reconciliation: February 28.
How do I file 1099s with Michigan?
Michigan Treasury Online (MTO); magnetic-media e-file required for 10 or more W-2/1099s, fewer than 10 may mail paper or upload PDFs. Transmittal: Form 5081 (Sales, Use and Withholding Annual Return).
Does Michigan have its own 1099-K threshold?
None below federal found on the state site.
Does Michigan require withholding on payments to nonresident contractors?
None on nonresident independent contractors (flow-through withholding repealed); no state backup-withholding rule.
Verified September 24, 2026 against https://www.michigan.gov/taxes/business-taxes/incomestatement/income-record-form-remittanc…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.