Who is required to send 1099s to Treasury?Īny 1099 that indicates Michigan withholding must be filed directly with Treasury, regardless of residency status. Any other W-2 type form that indicates Michigan withholding.W-2 G, to report Michigan gambling winnings and withholding.W-2 C, if withholding was erroneously underreported on the original W-2.W-2, when issued to an employee for work performed in Michigan or to report Michigan income tax withheld.Treasury requires state copies of the following W-2s: Income record forms are Michigan (state) copies of Forms W-2, W-2 C, W-2 G, 1099-R, 1099-MISC, and 1099-NEC.Īny W-2 that indicates Michigan withholding must be filed with Treasury, regardless of residency status. Wage statements refer to Michigan (state) copies of Forms W-2, W-2 C. However, wage statements are technically a subset of income record forms. You may find that Treasury staff use the terms 'wage statements' and 'income record forms' interchangeably. The IRS refers to the federal version of income record forms as 'information returns'.ĭoes Treasury still use the term 'wage statements' to refer to W-2s and 1099s?

'Wage statements' are a sub-set of these forms, that is, Michigan copies of Forms W-2, W-2 C. 'Income record forms' are defined as Michigan copies of Forms W-2, W-2 C, W-2 G, 1099-R, 1099-MISC, and 1099-NEC. I ncome Record Form Overview What are income record forms?

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