MI | Business taxpayers are reminded that they must submit their wage statements and other income record forms – such as W-2s, 1099-NEC and 1099-R – to the Michigan Department of Treasury on or before Feb. 1, 2023.
Business taxpayers may send their wage statements and income record forms through one of the following options:
Michigan Treasury Online (MTO): While open to all taxpayers, businesses issuing 250 or more income statements are required to use MTO to send W-2 and 1099 forms. Taxpayers and tax professionals can create a personal user profile and upload their forms. For guidance, visit the MTO Help Center.
Mailed Magnetic Media: The state Treasury Department offers magnetic media mailing to taxpayers with fewer than 250 income statements. Details for mailing magnetic media can be found on Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s (Form 447).
Paper Form Mailing: Paper copies of income statements from issuers with fewer than 250 statements may be mailed to the following address: Michigan Department of Treasury Lansing, MI 48930. No additional form is needed with paper form mailing.
Business taxpayers can submit their 1099-MISC income record forms on or before March 1 for paper filers and on or before March 31 for electronic filers.
While certain wage statements and income record forms are due on or before Feb. 1, 2023, the Sales, Use and Withholding Taxes Annual Return (Form 5081) is still due on Feb. 28, 2023. Wage statements and other income record forms should not be submitted with Form 5081. To learn more about Michigan’s tax system, go to www.michigan.gov/taxes or follow the state Treasury Department on Twitter at @MITreasury