--- title: "Michigan 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "Michigan state 1099-NEC, 1099-MISC and W-2 filing: yes, Sales, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-michigan" --- State filing · Michigan # Michigan 1099 and W-2 filing requirements What Michigan Department of Treasury asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025)](https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s) | | **Sunday, February 28, 2027**Sunday, 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) | [Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025)](https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s) | | **Sunday, February 28, 2027**Sunday, 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 | [Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025)](https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s) | | **Wednesday, March 31, 2027** | Michigan | 1099-MISC electronically (if not covered by CF/SF) | [Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025)](https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s) | Federal dates for the same forms are in the [deadline finder for Michigan](/bookkeeping/1099-w2-filing-deadline-finder?states=mi), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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)](https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)