Michigan 1099 State Filing Requirements

Michigan (MI)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • Yes
  • Yes
  • 1/31
  • Yes
  • Yes
  • 0%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available :
  • Department of Treasury
  • www.michigan.gov/treasury
  • 517-373-3029
  • state-tax-commission@michigan.gov
  • No, paper only required
Notes:
  • No electronic filing in the state of Michigan.
  • Paper copies only for state.
  • File form 165 with the 1099.
  • Payers required to file 1099-MISC with IRS must also file with the State of Michigan and with the payee’s city of residence if that city imposes an income tax.