The State of Michigan is reminding business taxpayers to submit state copies of their 2024 income record forms — such as W-2s, 1099-NEC, 1099-MISC and 1099-R — to the Michigan Department of Treasury on or before Jan. 31, 2025.
Business taxpayers can submit their 1099-MISC on or before Feb. 28 for paper filers and on or before March 31 for electronic filers.
Business taxpayers may send their income record forms to Treasury through one of the following options, depending on how many W-2s and 1099s the entity issues.
Michigan Treasury Online (MTO): While open to all taxpayers, businesses issuing 250 or more income record forms are required to use MTO to send W-2 and 1099 forms. Taxpayers and tax professionals can create a personal user profile and upload these forms. For guidance, visit the MTO Help Center.
Mailed Magnetic Media: Treasury accepts magnetic media filing from taxpayers with fewer than 250 forms. Details for mailing magnetic media can be found on Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s (Form 447).
Paper Form Mailing: Paper copies of income record forms may be mailed by issuers with fewer than 250 forms to the following address:
Michigan Department of Treasury, Lansing, MI 48930. No additional documentation is needed with paper form mailing.
Combined Federal/State Filing (CF/SF) Program: Michigan participates in this federal file sharing program. The IRS sends certain electronically filed income record form information to Michigan, satisfying a taxpayer’s filing requirement with Treasury.
Notably, while Form 1099-NEC is eligible for this program federally, Michigan requires direct filing of the state copy with Treasury. For more information, including requirements and limitations, review Treasury’s Income Record Form Remittance Guide.
Although most income record forms are due on or before Jan. 31, 2025, the Sales, Use and Withholding Taxes Annual Return (Form 5081) is still due on Feb. 28, 2025. W-2s and 1099s should not be submitted with Form 5081.
To learn more about Michigan’s tax system, go to www.michigan.gov/taxes.
