Michigan State 1099 Tax Filing

Does Michigan require state 1099 tax filing?

Yes, Michigan requires all 1099 forms for services performed in the state or with Michigan withholding to be filed with their Department of Treasury.

Which forms does Michigan require?

Any forms with Michigan withholding or for services performed in the state must be filed with the Michigan Dept. of Treasury. This may include the following:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Michigan requires Form 5081Reconciliation of Michigan Income Tax Withheld, to be filed.

How must Forms 1099 be filed with Michigan ?

Michigan accepts both paper filing and e-filing. However, if filing 250 or more forms 1099, then filing electronically is required.

Does Michigan participate in Combined Federal/State Filing?

Yes, Michigan participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Michigan Department of Treasury and you will not have to do so yourself.

However, taxpayers who withheld Michigan income tax on a Form 1099 must report the income and the withholding on the Michigan Form 5081 (Sales, Use, and Withholding Taxes Annual Return form) and send a copy of the 1099 form directly to the Michigan Treasury.

What are the deadlines for Michigan 1099 Reporting?

Traditionally, the filing deadlines for Michigan are as follows:

  • Other Forms 1099 – January 31st
  • Form 5081 – February 28th
  • 1099-MISC – March 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Michigan?

The late filing penalty for Michigan is $10 per form per day, up to a maximum of $400 per form.

The late payment penalty for Michigan is 5% of the unpaid tax due for the first two months. Then, it is 5% of the unpaid tax due for each additional month, with a maximum penalty equal to 25% of the unpaid tax.

Interest is assessed on the unpaid tax by the current interest rate.

For more information, please see the following:

  • Michigan Form 5081: Sales, Use, and Withholding Tax Form and Instructions
  • Michigan Withholding Tax webpage

What is the responsible state agency?

Michigan Department of Treasury
Lansing, Michigan 48922
(517) 636-6925

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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