The short answer. Businesses must submit state copies of their income record forms, including 1099-NEC and 1099-MISC; the reminder doesn't tie this to Michigan withholding. First Michigan 1099 date in 2027: Sunday, February 28, 2027.
Michigan filing rules at a glance
- Who asks
- Michigan Department of Treasury
- State 1099 copies
- Yes
- 1099 due
- 1099-NEC January 31; 1099-MISC February 28 on paper or March 31 electronically
- W-2 due
- January 31
- Year-end form
- Sales, Use and Withholding Taxes Annual Return (Form 5081), due February 28 (don't attach W-2s or 1099s)
- E-filing
- Businesses issuing 250 or more income record forms must use Michigan Treasury Online (MTO).
- IRS CF/SF
- Counts in part (forms the IRS forwards: 1099-MISC)
Michigan dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Michigan | W-2s and 1099-NEC state copies | |
Sunday, February 28, 2027Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Michigan | 1099-MISC on paper (if not covered by CF/SF) | |
Sunday, February 28, 2027Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Michigan | Form 5081 annual return | |
Wednesday, March 31, 2027 | Michigan | 1099-MISC electronically (if not covered by CF/SF) |
Federal dates for the same forms are in the deadline finder for Michigan, which can also add any other states you paid people in.
Michigan and the IRS combined program
Michigan participates, and the IRS sends certain electronically filed information to Treasury, satisfying the filing requirement, except for 1099-NEC: Michigan requires direct filing of the 1099-NEC state copy. Michigan is on the IRS participating-state table in Publication 1220.
Worth knowing in Michigan
- The Treasury reminder we opened was published January 22, 2025 for 2024 forms; the rules it describes are the latest Treasury posted that we found.
Where this comes from
- Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Michigan questions
Do I have to file Form 1099-NEC with Michigan?
Businesses must submit state copies of their income record forms, including 1099-NEC and 1099-MISC; the reminder doesn't tie this to Michigan withholding.
Does the IRS combined federal/state program take care of Michigan?
Michigan participates, and the IRS sends certain electronically filed information to Treasury, satisfying the filing requirement, except for 1099-NEC: Michigan requires direct filing of the 1099-NEC state copy.
When are Michigan W-2s and the year-end form due for 2026 wages?
Michigan's page: January 31. The year-end form is Sales, Use and Withholding Taxes Annual Return (Form 5081), due February 28 (don't attach W-2s or 1099s). On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Michigan?
Businesses issuing 250 or more income record forms must use Michigan Treasury Online (MTO).
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit