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Michigan
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-LTC 1099-SA 1099-S W-2G | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-OID 1099-PATR 1099-R | File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
1099-NEC | Direct filing required of forms that are reportable to the IRS of all Michigan residents or where the taxable state is Michigan. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Michigan. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic Upload (beginning tax year 2017), Magnetic Media-CD/DVDElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC W-2 | Form must exist with Massachusetts as the taxable state. Contract amount must be $600.00 or more. |
Filing Due Date
Within 20 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation
This article applies to:
- Product: ONESOURCE Tax Information Reporting
- State: Michigan