Michigan
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-MISC 1099-OID 1099-R | File data through IRS Combined Federal/State Filing Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
1099-NEC | Direct filing required for forms with state withholding and/or issued to a Michigan resident, regardless of where the issuer is domiciled or where the resident's work or services were performed. | N/A |
Filing due date
Last day of January
Filing method
Electronic Upload or Magnetic Media-CD/DVD
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
Michigan transmittal Form 447 must be included with filing.
Send filings to
Michigan Department of Treasury
Returns Processing Division
Magnetic Media
Lansing, MI 48930