Michigan Tax Information Returns - Form W-2 & 1099
The Michigan employer identification number is usually the same as the federal EIN assigned by the IRS.
Every employer is required to file Form W-2 for wages, tips, or any other applicable compensation of $600 or more that either:
- Income, social security, or Medicare tax was withheld
- Income, social security, or Medicare tax would have been withheld if the employee had claimed no more than one withholding allowance or exemption from withholding on Form W-4.
The Form 1099 Series for michigantaxfilings.info consists of Form 1099-MISC, 1099-INT, 1099-R and 1099-DIV. This series of forms is used to report various types of “Other Income” not including wages, salaries, and tips.
Form 1099 is typically used when the taxpayer has received income from sources other than a wage-paying job. There are eleven different variations to the 1099 forms, depending on the type of income being reported will determine which form you will need to use. Form 1099 is only required if the payment amount is greater than $600 during the calendar year.
| Forms | Due Dates | Notes | |
|---|---|---|---|
| Paper Filing | E-Filing | ||
 1099-MISC
Miscellaneous Income
|
February 28th | February 28th | Annual tax statement to report for each person to whom you have paid during the year: royalties, rents, services, prizes and awards, fishing boat proceeds, or gross proceeds paid to an attorney. |
|
1099-INT
Interest Income
|
February 28th | February 28th | Annual tax statement to report for each person to whom you have paid during the year: interest income, tax-exempt interest, U.S. Treasury or Savings bonds, or any other applicable interest. |
|
1099-DIV Dividends and Distributions
|
February 28th | February 28th | Annual tax statement to report for each person to whom you have paid during the year: capital gains, Section 1202 gains, exempt-interest dividends, or any other applicable dividends or distributions. |
|
Form 1099-R
|
February 28th | April 02th | Form 1099-R is for reporting distributions from pensions, annuities, IRAs, or any other applicable retirement or profit-sharing plans. |
|
Form W-2
|
January 31st | January 31st | Form W-2 is a summarization of an individual employee’s wages, tips, any other applicable compensation, or taxes withheld |
|
Form W-2c
|
January 31st | January 31st | Form W-2c is a corrective form for any errors made on an employee’s W-2 |
If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Combined Federal/State Filing Program
Michigan does NOT participate in the CF/SF.
Who must withhold Michigan Income Tax?
Every employer in the state who is required to withhold federal income tax under the Internal Revenue Code (IRC) must withhold Michigan income tax. Payers of pension and retirement benefits that will be subject to income tax must withhold on the taxable amount. Employers located outside Michigan who have employees working in Michigan must register with the Treasury and withhold Michigan income tax from all employees working in Michigan. Employers located in Michigan assigning a Michigan resident employee to work temporarily in another state must withhold Michigan income tax from compensation paid to the employee for work done in another state.
Michigan has a reciprocal agreement with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin. This means a Michigan employer will not withhold Michigan income tax from residents of these states who work in Michigan and these states will not withhold their state income tax from Michigan residents working in the applicable states.
Who must file?
Any employer required to withhold or should have withheld Michigan income tax is required to file their applicable Form 1099 and Form W-2 with the Michigan Department of Treasury. Those employers required to file MUST register with the state of Michigan by completing Form 518 and sending in a paper copy to the address as instructed on the form or online at Michigan Business One Stop at:
Employers required to file must annually reconcile their income tax withheld by filing Form 165. There are three (3) tiers of filers:
- Annual:
- Total tax liability of $750 or less for the year
- Due Date (Form 165): February 29th of the year following the year the forms are in reference to
- Quarterly:
- Total tax liability of $750 - $3,600 for the year
- Due Date (Form 160): 20th of the month following the quarter’s end
- Monthly:
- Total tax liability of $3,600 or more for the year
- Due Date (Form 160): 20th of the following month
What to File?
Form 447 is for the submission of a magnetic tape or disk of any necessary documents. It should be noted that if the filer is submitting over 250 forms through the postal mail service, it is REQUIRED to file via magnetic media. Also, the filer may only submit one type of form with Form 447. Additional Form 447s are required for filing additional federal forms. Due Date for Form 447 is February 29th in the year following the year in which the form is in reference to.
Form 165 is for the submission of Form W-2 or Form 1099 annually. Due Date for Form 165 is February 29th in the year following the year in which the form is in reference to. If the filer is submitting fewer than 250 forms, they may mail the forms in. If the filer is submitting 250 or more forms, they must use magnetic media. Paper returns may be mailed to:
Michigan Department of Treasury Lansing
MI 48930
Form 160 is for monthly or quarterly filers of Michigan withholdings. Monthly and quarterly filers will file this form and should also complete Form 3862 for their personal records. Due Date for Form 160 is on or before the 20th of the month following the tax period (month or quarter). Paper submissions may be sent to:
Michigan Department of Treasury
Department 77003
Detroit, MI 48277-0003
Magnetic Media
Michigan accepts both magnetic tapes and CD-ROMs for magnetic media submissions. Magnetic media, along with Form 447, may be sent to:
Return Processing Division
Magnetic Media Unit - SUW
Michigan Department of Treasury
Lansing, MI 48930
Information Returns - IRS Form W-2
Form W-2
Form W-2, Wage and Tax Statement, is used to report wages paid to employees and the taxes withheld from them.
Every employer engaged in a trade or business who pays compensation for services performed by an employee, including non-cash payments of $600 or more for the year, must file a Form W-2 for each employee (even if the employee is related to the employer) from whom:
- Income, social security, or Medicare tax was withheld
- Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.
- Those employers required to file W-2s with the state of, Reconciliation of Withholding Tax Account.
State Resources:
- http://www.michigan.gov/taxes/0,4676,7-238-44079-289759--,00.html
- http://www.michigan.gov/documents/taxes/78_2012_SUW_InstructionBook_403356_7.pdf
IRS /SSA Links
DUE DATES
The employer must provide each employee with a copy of their completed W-2 form by January 31 of the following year in which the W-2 is in reference to.
The employer is required to file Copy A of all W-2 form along with a form W-3 with the SSA (Social Security Administration) by the last day of February of the year following the year in which the W-2/W-3 is in reference to if the forms are paper filed. If the forms are e-filed the due date is automatically extended to the last day in March of the year following the year in which the W-2/W-3 is in reference to (for the 2022 tax year the due date will be January 31, 2023 for e-Filing).
Where to file?
There are several ways to file. You can print paper copies and mail them to the SSA and the recipients. You can use Express Tax Filings to e-file the form to the SSA and email it to the recipients.
Form W-2C
Form W-2c is for correcting any errors entered in Form W-2. Filers may use Express Tax Filings to easily edit and fix any incorrect W-2s originally filed with Express. If the filer submitted Form W-2 through michigantaxfilings.info and the return was accepted by the IRS, they can make corrections of that form by going to ‘Submitted Forms’ on the dashboard, choose the correct form and click ‘Make Corrections’ under Options.
The filer will then select the Payer and the form that needs to be corrected. This will open a Form W-2 C, where they will be able to update the correct information. Correct errors (such as incorrect name, SSN, or amount) on a previously filed Form W-2 or Form W-2c.
If they are correcting only an employee's name and/or SSN, complete Form W-2c boxes d through i. Do not complete boxes 1 through 20. Have the employee correct the SSN and/or name on his or her original Form W-2. If the employee has been given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2c for the most current year only.
In order to correct an incorrect tax year and/or EIN on a previously submitted Form W-2, enter the tax year and EIN originally reported, and enter in the “Previously reported” boxes the money amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros. Prepare a second Form W-2C and enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes. Enter the correct tax year and/or correct EIN.
If the filer submitted a Form W-2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, the filer will not file Form W-2c with the SSA just to correct the address. But, if the address was incorrect on the Form W-2 they provided to the employee, the filer must do one of the following:
- Issue a corrected Form W-2 to the employee with the new address. Indicate “REISSUED STATEMENT” on the new copies. Do not send Copy A of Form W-2 to the SSA.
- Issue a Form W-2c to the employee that shows the correct address in box i, and all other correct information. Do not send Copy A of Form W-2c to the SSA. Reissue the Form W-2 that had the incorrect address to the employee in an envelope showing the correct address.
Form W-3
Form W-3 is a reconciliation form used to summarize all wages and withholdings, as well as any other applicable information. This form includes the total amount for all employees that worked for the employer during the tax year.
Anyone who paper filed Form W-2 must file Form W-3 to send with Copy A of Forms W-2 to the SSA. Even if there is only one paper W-2 form being filed a W-3 is still required. Do not file a W-3 for Form(s) W-2 that were submitted electronically to the SSA.
A transmitter or sender may sign Form W-3 (or use their PIN to e-file) for the employer or payer only if the sender is authorized to sign by an agency agreement (whether oral, written, or implied) that is valid under state law; and it reads “For (name of payer)” next to the signature. (This applies to paper filing of Form W-3 only).
To correct a W-3 the filer can use the current version of Form W-3c to correct errors. Corrections may be made from an error on a previously filed Form W-3 or Form W-3c. They must file Copy A of Form W-3c with the SSA.
Corrections reported on Form W-2c may require the filer to make corrections to their previously filed employment tax returns using the corresponding “X” form, such as Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund; Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund; Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund; or Form CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund.
Information Returns - IRS Form 1099
A form 1099 is used to report a variety of unique income payment types to the IRS. This form is typically used when the taxpayer has received income from sources other than a wage-paying job. There are several different variations to the 1099 forms themselves. The specific 1099 form is determined depending on the type of income being reported.
Form 1099-MISC
Form 1099-MISC is one of the many types of 1099 forms. This form is typically only for payments made in the course of your trade or business. Even non-profit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements.
Form 1099-MISC, Miscellaneous Income, is used to report payments for services performed for a business by people not treated as its employees, such as payments to subcontractors, rent payments or prizes.
A 1099-MISC form must be provided to the recipient and a copy mailed to or E-Filed with the IRS.
This form is for Miscellaneous Income filed for each person to whom a payer paid during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
- At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
- Any fishing boat proceeds; or
- Gross proceeds of $600 or more paid to an attorney.
You must also file a form 1099-MISC if direct sales of at least $5,000 of consumer products was sold to a buyer for resale that will be sold anywhere other than a permanent retail establishment.
There are some payments that do not have to be reported on Form 1099-MISC, although they may be taxable to the person receiving the payment. Some of the common exceptions are many payments to corporations, payments made to real estate agents, business travel allowances paid to employees and payments to a tax-exempt organization including tax-exempt trusts.
Form 1099 INT
Form 1099-INT is a yearly tax statement provided by payers of interest income. This 1099 form summarizes income of more than $10 from interest along with associated expenses. The information on Form 1099-INT is provided to both the payee and the IRS. Form 1099-INT is used to report interest income for each person:
- To whom you paid amounts reportable in boxes 1, 3 and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1. Interest Income).
- For whom you withheld and paid any foreign tax on interest, or
- From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Report only interest payments made in the course of your trade or business including federal, state, and local government agencies and activities deemed nonprofit, or for which you were a nominee/middleman. Report tax-exempt interest, only on Form 1099-INT.
Payers are not required to file Form 1099-INT for interest on an obligation issued by an individual, interest on amounts from sources outside the United States paid by a non-U.S. payer / non-U.S. middleman, certain portfolio interest, interest on an obligation issued by an international organization and paid by same, payments made to a foreign beneficial owner or foreign payee.
Form 1099-MISC, Miscellaneous Income, is used to report payments for services performed for a business by people not treated as its employees, such as payments to subcontractors, rent payments or prizes.
A 1099-MISC form must be provided to the recipient and a copy mailed to or E-Filed with the IRS.
This form is for Miscellaneous Income filed for each person to whom a payer paid during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
- At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
- Any fishing boat proceeds; or
- Gross proceeds of $600 or more paid to an attorney.
You must also file a form 1099-MISC if direct sales of at least $5,000 of consumer products was sold to a buyer for resale that will be sold anywhere other than a permanent retail establishment.
There are some payments that do not have to be reported on Form 1099-MISC, although they may be taxable to the person receiving the payment. Some of the common exceptions are many payments to corporations, payments made to real estate agents, business travel allowances paid to employees and payments to a tax-exempt organization including tax-exempt trusts.
Form 1099 DIV
Form 1099-DIV is a yearly tax statement provided to investors by investment fund companies. This form includes income from dividends including capital gains dividends and exempt-interest dividends over $10. The information on Form 1099-DIV is provided both to the payee and IRS.
Any person that you have paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions on stock of $10 or more,
- For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,
- For whom you have withheld any federal income tax on dividends under the backup withholding rules, or
- To whom you have paid $600 or more as part of a liquidation.
There are 2 Exceptions for the 1099-DIV.
- Taxable dividend distributions from life insurance contracts and employee stock ownership plans are reported on Form 1099-R. This would include Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- Substitute payments in lieu of dividends. For payments received by a broker on behalf of a customer in lieu of dividends as a result of a loan of a customer’s securities, see the instructions for box 8 in the 2012 Instructions for Form 1099-MISC.
Qualified dividends are dividends paid during the tax year from domestic corporations and qualified foreign corporations. For individuals, estates, and trusts, qualified dividends are taxed at a maximum rate of 15% (generally, the rate is zero for individuals whose other income is taxed at the 10% or 15% rate).
State Resources
Business Tax Quick Links
Form 78 (Instruction Booklet)
Form 447
Withholding Tax Forms
Form 165
Form 3862
Help Videos
E-file Form W-2 for Wages and Tax Statements
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E-file Form 1099-MISC for Miscellaneous Income
The IRS Form 1099 series is required when a taxpayer has income from sources other than a wage-paying job. With michigantaxfilings.info, you can print and mail employee copies along with e-filing your required reports to the IRS.
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Michigan Tax Filings
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