Filing Income Record Forms
How can I file state copies of income statements (W-2 and 1099 forms)?
For detailed file options and instructions, refer to Treasury ‘s Income Record Form Remittance Guide. Business taxpayers, issuers, and military service providers are encouraged to send submit copies of W-2s and 1099s to Treasury electronically whenever possible .
Am I required to send income statements to Michigan electronically?
It depends. Issuers with 250 or more income record forms must use Michigan Treasury Online ( MTO ) to send a charismatic media formatted file electronically. Issuers with fewer than 250 income record forms, may utilize any file choice listed in Treasury ‘s Income Record Form Remittance Guide .
business taxpayers, issuers, and servicing providers are encouraged to send submit copies of W-2s and 1099s to Treasury electronically whenever possible.
Should I send W-2s and/or 1099s with the Annual Return for Sales, Use and Withholding (SUW) Taxes?
No, income record forms and the SUW Annual Return must be sent individually careless of filing method acting .
Should I send W-2s and/or 1099s with a copy of my already filed SUW Annual Return?
No. Do not send a copy of an already filed tax return with income record forms. Do not mail an original annual return filing with an income record human body submission .
If I accidently file income record forms more than once with Michigan, how do I correct the filing?
While extra W-2 and 1099 report is not favored and should be avoided, it does not cause complaisance issues with Treasury .
Does Michigan participate in the Combined Federal/State Filing (CF/SF) Program?
Yes, Michigan participates with the CF/SF Program. This means that the Internal Revenue Service ( IRS ) shares certain income record form information, automatically satisfying a taxpayer ‘s filing necessity with Treasury. The exception to this general rule is Form 1099-NEC. While Form 1099-NEC is included in the CF/SF Program beginning tax year 2021, Michigan requires the state transcript be filed directly with Treasury .
In ordering for a taxpayer or their service provider to take advantage of this program, they must apply with the IRS and postpone eligible income record forms electronically through the Filing Information Returns Electronically ( FIRE ) System .
What is Publication 1220 and how does it apply to filing income statements with Michigan?
publication 1220 is an IRS document, updated annually, to provide guidance on the electronic remittance process for diverse federal returns, in magnetic media format, through the Filing Information Returns Electronically ( FIRE ) System. Taxpayers and service providers may use the layout or schema outlined in issue 1220 to send magnetic media to Michigan .
certain income record forms filed through the FIRE System will be automatically shared with Michigan through the CF/SF Program. The exception to this general rule is Form 1099-NEC. While Form 1099-NEC is included in the CF/SF Program beginning tax year 2021, Michigan requires the department of state copy be filed immediately with Treasury. Taxpayers and avail providers wishing to take advantage of this course of study must apply with the IRS .
What is EFW2 and how does it apply to filing W-2s with Michigan?
EFW2 is a type of electronic data file format used by employers and serve providers to send W-2 forms to the federal Social Security Administration ( SSA ). Every year, the SSA publishes a text file, Specifications for Filing Forms W-2 Electronically ( EFW2 ), which provides file instructions and specifications on preparing data files in the EFW2 format .
You can copy the EFW2 file to Treasury to satisfy your Michigan W-2 reporting necessity by using MTO ‘s EFW2 Upload Guest Service. Taxpayers and service providers wishing to take advantage of this program must apply with the SSA .
My W-2s and 1099s are not in Publication 1220 or EFW2 format. Should I mail paper copies?
You are only required to electronically file in the specified magnetic media format if you issue 250 or more income record forms. If you issue fewer than 250 income record forms, you may scan the physical forms and upload them in PDF format. Refer to Treasury ‘s Income Record Forms Remittance Guide for all charge options .
Can I upload an IRS file with all W-2s and 1099s issued or should I report only Michigan income record forms?
While Treasury only requires the state copy of W-2s and 1099s, you do need to create a separate file for Michigan-specific records .
I filed 1099 data through Quickbooks’ e-filing service. Does this guarantee Michigan will receive copies as well?
You should check with QuickBooks. Treasury can not guarantee your service provider will send state copies of income criminal record forms to Michigan. You can send a copy of a federally formatted file ( magnetic media in issue 1220 or EFW2 format ) electronically to Michigan using one of the MTO options outlined in the Income Record Forms Remittance Guide .
I mailed W-2s to the Social Security Administration (SSA). Do I need to file these income record forms with Michigan directly?
Yes. The SSA does not file share with Michigan or other states .
I submitted W-2s electronically through QuickBooks and received confirmation that the SSA has received our submission. Do I still have to send a copy to Treasury?
Yes. The SSA does not file share with Michigan. consequently, you must remit W-2 data required by Michigan directly with Treasury if QuickBooks is not doing it for you. You can upload your EFW2-formatted, SSA file through MTO ‘s EFW2 Upload option under Guest Services. There is a tutorial cover this march in the MTO Help Center .
Does the IRS share W-2 and 1099 data with Michigan if the forms were mailed to the IRS?
No. The IRS only shares certain income record forms with Michigan if filed through the FIRE System and the form qualifies for the Combined Federal/State Filing Program ( CF/SF ). The exception here is Form 1099-NEC which must be filed directly with Treasury careless of federal charge method .
View Treasury ‘s Income Record Forms Remittance Guide for W-2 and 1099 filing options .
Can I send photocopies of income record forms filed with the IRS?
W-2s and 1099s are federal forms that have a federal imitate and a state copy. The express copy should be filed with Michigan Treasury when applicable. For more data on required forms and file options, visit Treasury ‘s Income Record Forms Remittance Guide .
I uploaded income record forms through MTO. When referencing my confirmation number in the History table, I noticed the file name changed. Did I do something wrong?
You did nothing amiss. We convert your calculator file list to a file list that is compatible with our system. The confirmation number and date of submission listed in the History board is your validation of W-2 and/or 1099 submission .
Am I required to file all income record forms using a single method, or can I choose multiple filing options?
It depends. Issuers with 250 or more income phonograph record forms must use MTO to send a magnetic media formatted file electronically. Issuers with fewer than 250 income record forms, may utilize any filing option listed in Treasury ‘s Income Record Form Remittance Guide. Business taxpayers, issuers, and service providers are encouraged to send express copies of W-2s and 1099s to Treasury electronically whenever possible .
My business is not liable for business taxes in the State of Michigan. How do I file 1099 forms?
Treasury accepts mailed state copies of 1099s ( no brood letter required ) from issuers with fewer than 250 income record forms to :
Michigan Department of Treasury
Lansing, MI 48930
I am mailing income record forms for multiple companies. Can I put them all in the same envelope or does the state prefer them to be mailed separately?
Income record forms should be mailed individually by issuer ‘s employer recognition numeral or Treasury account number .
How can I confirm Treasury received filed income record forms?
To ensure reception of W-2s and 1099s, use Michigan Treasury Online ( MTO ). You will receive a ratification number when your upload is transmitted successfully .
Are there filing requirements apart from income record forms?
Income record form file requirements are separate from tax return filing requirements, although both are required if you have a withhold tax liability ( pension or payroll ) or other business tax obligations.