1099 Forms
Payroll Forms
STOCK OPTIONS
WAGE TAX FORMS
FORM 592-B
Tax Exempt Forms
ACA FORMS
1098 FORMS
1042 FORMS
480 FORMS
Extension Forms
Form 8027
Form 8868
Form 8955-SSA
5498 Forms
Form 2290
STATE FILINGS
STATE Payroll Forms
STATE ONLY FILING
File multiple returns through bulk upload and import data directly via QuickBooks, Xero, etc.
Create, validate, schedule, and deliver forms effortlessly from a single platform.
Manage multiple clients with a single sign-on and reduce operational workload with Tax1099.
Manage W-9, 1099-NEC, and other IRS forms for gig workers with our intuitive platform.
Verify Payees/Merchants with real-time TIN Matching and efile in bulk with our API.
Import and organize your trading data with our real-time data management.
Join Tax1099's affiliate program to offer your network a reliable eFiling solution and earn a generous commission
Developers of tax software and applications
TAX FORM FILING
Data Import & Management
USER & WORKFLOW MANAGEMENT
Validation & Checks
Tax Transcript
PRINT & DELIVERY
COMPLIANCE & security
ADDITIONAL FEATURES
Integrations
Check out our Product Tour for a smooth Tax1099 experience!
Get the help you need from our support team.
Visual guides to help you work with Tax1099
Stay up to date on the latestIRS updates.
Read the real-life success stories of our users.
Explore industry insights & latest updates
The A-Z list for tax-related terms & definitions.
Listen to thought-provoking insights and discussions with experts.
Detailed guides for smarter tax compliance.
Tools
For tax year 2026 returns filed in 2027
Learn more about which income record forms Michigan requires, when they are due, how to file them directly with Michigan Treasury for 2026 payments, and Michigan Treasury Online filing rules.
Miscellaneous Information
Michigan follows the federal reporting threshold. For the 2026 tax year, report rents, prizes, medical payments, and other covered categories if they are $2,000 or more. Report royalties if they reach $10 or more, attorney payments, and cash fish purchases for resale at $600 or more, and any amount for fishing-boat proceeds. Send the Michigan state copy to the Michigan Treasury when this form is issued to a Michigan resident, even if state withholding is included.
Nonemployee Compensation
For the 2026 tax year, report nonemployee compensation, including attorney fees, if compensation of $2,000 or more was paid. If backup withholding applies, file no matter the amount. File a copy directly with the Michigan Treasury whenever a Form 1099-NEC is issued to a Michigan resident.
Payment Card and Third-Party Network Transactions
Third-party settlement organizations must be reported if the total payments exceed $20,000 and there are more than 200 transactions in the year. Payment-card transactions follow federal reporting rules. File the Michigan state copy when a Form 1099-K is issued to a Michigan resident.
Proceeds From Broker and Barter Exchange Transactions
Use Form 1099-B to report all amounts of sales, redemptions, and barter exchanges as required by federal rules. Michigan requires a state copy whenever this form is issued to a Michigan resident, regardless of where the transaction occurred or whether there is state withholding or not.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Report distributions of $10 or more from pensions, annuities, profit-sharing plans, IRAs, and insurance contracts. File the Michigan state copy when Form 1099-R is issued to a Michigan resident, even if no Michigan tax was withheld.
Interest Income
Michigan needs a state copy whenever you issue Form 1099-INT to a Michigan resident. For 2026TY, report interest income of $10 or more. In some cases, the threshold is $2,000, based on federal instructions. If backup withholding applies, file no matter the amount.
Certain Gambling Winnings
Michigan requires Form W-2G for both residents and nonresidents if the winnings must be reported by the licensee under the Internal Revenue Code. For tax year 2026, the federal minimum for reporting certain gambling winnings is $2,000, with some games requiring the 300-times-the-wager test and federal withholding rules.
Wage and Tax Statement
File the Michigan state copy of Form W-2 if you issue it to a Michigan resident employee, report work done in Michigan, or show Michigan income tax withheld.
Digital Asset Proceeds From Broker Transactions
Form 1099-DA is used for broker transactions involving digital assets, such as those from crypto exchanges and digital wallet providers. Michigan does not get copies filed through IRIS, so you must send the state copy directly to Michigan Treasury whenever you issue it to a Michigan resident.
Note:
Michigan requires a state copy whenever a 1099 is issued to a Michigan resident, regardless of whether state withholding appears on the form.
Electronic filing threshold: Issuers with 10 or more total income record forms must file electronically through Michigan Treasury Online using the required magnetic-media format. Issuers with fewer than 10 may upload through MTO in any accepted format or mail paper copies to the Michigan Department of Treasury.
Form 5081: The Sales, Use, and Withholding Taxes Annual Return is due separately on March 1, 2027. Do not attach W-2s or 1099s to this return.
Recipient statements: Most 2026TY recipient statements are due February 1, 2027. Forms with a statutory February 15 deadline move to February 16, 2027, since February 15, 2027, is a federal holiday.
No transmittal form needed: Michigan does not require a transmittal or reconciliation form with income record submissions.
Prepare, validate, and eFile your federal and Michigan income tax forms in a single secure workflow.
Previously, Michigan received eligible forms through the IRS Combined Federal/State Filing program using FIRE. Since FIRE is retired for the 2027 filing season, certain information returns now go through IRIS. Michigan does not currently receive 1099 copies filed through IRIS. Starting July 24, 2026, file all required Michigan state copies directly through MTO.
File Form 1099-NEC directly with Michigan, no matter which federal filing method is used. Form W-2 must also be filed directly with the state.
If there are 10 or more forms in total, send a magnetic-media-formatted file through MTO. If there are fewer than 10, upload it through MTO in any accepted format or mail paper copies to the Michigan Department of Treasury. Do not use mail, do not include Form 5081, and separate filings by issuer FEIN.
There is no requirement for a transmittal or reconciliation form. Use Form 447 only for magnetic-media submissions. Form 5081 is a separate yearly SUW return and should be filed on its own.
The One Big Beautiful Bill Act made changes that directly affect tax year 2026 payments.
The reporting threshold for Form 1099-NEC and most Form 1099-MISC categories is now $2,000. For Form 1099-K, third-party settlement organizations must report when gross payments exceed $20,000, and the transaction count exceeds 200. Form W-2G minimum reporting amount is also $2,000 for 2026 payments, though wager-specific rules still apply depending on the type of game.
The 2026TY forms also look a bit different. Forms 1099-NEC and 1099-MISC now include fields for cash tips, Treasury Tipped Occupation Codes, and qualified overtime compensation. Form 1099-K also added fields for cash tips and Treasury Tipped Occupation Codes.
Michigan follows federal guidelines to decide when these forms must be issued. Once a 1099 is issued to a Michigan resident, send the state copy to the Michigan Treasury, regardless of the location or whether state withholding applies.
Michigan requires state copies of Form W-2, Form W-2C if withholding was underreported on the original W-2, Form W-2G, and all 1099 forms issued to a Michigan resident. The most common 1099 types include Form 1099-NEC, Form 1099-MISC, Form 1099-K, Form 1099-R, Form 1099-B, Form 1099-INT, Form 1099-G, and Form 1099-DA. Michigan also requires a state copy of any income record form that shows Michigan withholding.
File a Michigan state copy whenever a 1099 is issued to a Michigan resident. It does not matter where the business is located, where the work or services took place, or whether Michigan state tax was withheld.
Not under the current Michigan filing guidance. Michigan used to receive eligible forms through the federal Combined Federal/State Filing program. However, since FIRE is being retired for the 2027 filing season, Michigan currently does not receive 1099 copies filed through the new intake system, IRIS.
Form 1099-NEC must be filed directly with the Michigan Treasury, no matter the federal filing method. Form W-2 must also be filed directly with Michigan.
If there are 10 or more total income record forms, file electronically through Michigan Treasury Online using a magnetic-media-formatted file. If filing fewer than 10 forms, upload through MTO in any accepted format, or mail paper copies. MTO accepts PDF, RAR, TXT, and ZIP files, with a 10 MB limit per upload.
For tax year 2026 returns filed in 2027, most Michigan income-tax forms are due by February 1, 2027. Forms 1099-MISC, 1099-K, 1099-R, and 1099-DA have later deadlines: the paper deadline is March 1, 2027, and the electronic deadline is March 31, 2027.
For tax year 2026 payments, Form 1099-NEC uses a $2,000 threshold for nonemployee compensation. File regardless of the amount if backup withholding applies. For Form 1099-K, third-party settlement organizations report when gross payments exceed $20,000, and the transaction count exceeds 200.
The federal minimum threshold for Form W-2G is $2,000, but wager-specific rules vary by game type. Michigan's state-copy requirement applies once the federal form is issued to a Michigan resident.
No. Form 5081 is Michigan’s Sales, Use, and Withholding Taxes Annual Return. It is filed separately from Forms W-2 and 1099 when the business has an annual SUW filing requirement.
Michigan can charge a $10-per-day penalty for each income record form not filed on time, up to a maximum of $400 per return.
Yes. Tax1099 supports preparing and electronically filing Michigan 1099, W-2, Form W-2G, Form 1099-DA, and separate Form 5081 returns with guided filing workflows (direct and CF/SF), data validation checks, no-code integrations with accounting platforms, and more.
File Michigan 1099, Form W-2, Form W-2G, and Form 5081 returns in one place while staying compliant with 2027 filing deadlines.