TAX FILE: Michigan wants 1099-MISCs

Companies nationwide that pay independent contractors may need to pay more attention to Michigan. The state adopted Act No. 211, requiring copies of any Form 1099-MISC filed with the IRS also be filed with the Michigan Dept. of Treasury. IRS usually requires filing Form 1099-MISC for non-corporation service providers that receive payments totaling at least $600 in a year. The penalty for failing to file with Michigan by the federal filing deadline (usually January 31) is $50 per form. In addition, a copy of the 1099-MISC is to be sent to any city in Michigan that has a city income tax. Presumably the provisions are meant to apply only to payments made to Michigan-based service providers, but the law doesn't specify that limitation.

1099-MISC Filing Requirements

Public Act 211 of 2003
State of Michigan
1099 - Misc Questions

City of Flint Instructions:
 Please send the 1099s along with the w-2s (use two separate files) to:             

                City of Flint Treasury
                1101 S Saginaw Street
                Flint MI  48502

We have our own format that employees now use to report W-2s.  This same format can be used to report 1099s.  We can currently accept 9 track magnetic tape or diskettes.  E-mailed files in our format can be sent to