Treasury Logo

*FOR IMMEDIATE RELEASE
**January 22, 2025*

*Contact: Ron Leix <[email protected]>, Treasury, 517-335-2167*

Business Taxpayers Reminded About State Filing of W-2s and 1099s [ [link removed] ]

LANSING, Mich. -- Business taxpayers are reminded that they must submit state copies of their 2024 income record forms -- such as W-2s [ [link removed] ], 1099-NEC [ [link removed] ], 1099-MISC [ [link removed] ] and 1099-R [ [link removed] ] -- 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 [ [link removed] ].

*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) [ [link removed] ].

*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 [ [link removed] ].

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 [ [link removed] ] or follow Treasury on X [ [link removed] ], or on LinkedIn [ [link removed] ].

# # #




________________________________________________________________________

This service is provided to you at no charge by the Michigan Department of Treasury.

Lansing, Michigan 48922 | 517-335-7508 | Contact Us [ [link removed] ]

 Having trouble viewing this email? View it as a Web page [ [link removed] ].

Bookmark and Share [ [link removed] ]

Manage your Subscriptions or Unsubscribe [ [link removed] ]

 

Get personalized voter information on early voting and other topics at Michigan.gov/Vote [ [link removed] ].

________________________________________________________________________

This email was sent to [email protected] using GovDelivery Communications Cloud on behalf of: Michigan Department of Treasury · Lansing, MI 48922 · 517-335-7508
body .abe-column-block { min-height: 5px; } table.gd_combo_table img {margin-left:10px; margin-right:10px;} table.gd_combo_table div.govd_image_display img, table.gd_combo_table td.gd_combo_image_cell img {margin-left:0px; margin-right:0px;}