Michigan 1099 filing requirements (2026)

Michigan requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31 (1099-NEC); 1099-MISC: February 28 if paper-filed, March 31 if e-filed.

Last verified September 23, 2026

How does Michigan treat the new $2,000 federal threshold?

Michigan Treasury FAQs: 'Treasury requires issuers of Form 1099-NEC to file the state copy with Treasury directly', even when filed through FIRE/CF/SF. Treasury says 1099-NEC forms without Michigan withholding must also be filed ('Yes'). Treasury asks only for the 'state copy' of forms issued under federal rules and gives no separate Michigan dollar amount, so the threshold follows the federal requirement ($2,000 for 2026 payments). Treasury has not published explicit 2026/OBBBA threshold guidance.

What if you withheld Michigan income tax?

Income statements are filed separately from the Sales, Use and Withholding (SUW) annual return, which is due February 28 via MTO or mail. Filers with 250 or more income statements must use MTO to send a Pub 1220/EFW2-formatted file. Filers with fewer may use any option in Treasury's Income Statement Remittance Guide, including mail to Michigan Department of Treasury, Lansing, MI 48930. Other 1099 types (e.g., 1099-MISC) filed through FIRE are shared via CF/SF, but 1099-NEC must be sent directly. A secondary source (Thomson Reuters) reports Michigan does not currently receive copies of filings submitted through IRS IRIS.

Check a specific payment

Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Michigan's rules apply.