How can I file state copies of income statements (W- forms)?įor detailed filing options and instructions, refer to Treasury's Income Record Form Remittance Guide. Because W-2s and 1099s are federal forms, the IRS regulates who is required to issue income record forms. Treasury cannot provide tax preparation or legal advice. Accordingly, you should make this request to the IRS. Treasury is unable to send copies of past filed income record forms. I need a copy of a W-2 or 1099 filed with Treasury. Form 1099-MISC is the exception: paper filed due February 28, electronically filed due March 31. Most state copies of income record forms are due to Treasury on or before January 31. When are state copies of W2s and 1099s due? Treasury requires state copy filing of Form 1099-NEC per Internal Revenue Code (IRC Chapter 61 Section 331). While Form 1099-NEC is included in the Combined Federal/State Filing Program beginning tax year 2021, Michigan requires the state copy be filed directly with Treasury. Treasury requires state copy filing of Form 1099-MISC per MCL 206.707(1). Form 1099-MISC is now used to report truly miscellaneous income like royalties, rents, prizes/awards, crop insurance, etc. However, beginning tax year 2020, nonemployee compensation has a stand-alone form: 1099-NEC. Historically, Form 1099-MISC was used to report miscellaneous income and nonemployee compensation. What is Form 1099-NEC and what changes did it cause? No, SSNs should be unobstructed and unaltered on income record forms. For further information on determining of you have an employee or contractor relationship with someone who works for you, refer to IRS Publication 15, Employer's Tax Guide (Circular E) and the Michigan Unemployment Insurance Agency (UIA) Fact Sheet 155.ĭoes Michigan allow W- submissions with truncated Social Security Numbers (SSNs)? Michigan follows federal withholding guidelines. The business receiving contractor services could agree to withhold on the contractor's behalf. Generally, a contractor can request withholding from their pay. As it relates to income tax, an employee relationship requires an employer to withhold on wages in a contractor relationship, the worker is responsible for their own income tax. Generally, the type of income record form issued depends on the relationship (W-2s for employer/employee relationships 1099s for independent contractor/non-employee relationships). The IRS determines if a person or business paying compensation to another person or business has an employee or contractor relationship. Why would there be withholding on a 1099? whether or not withholding is indicated on the form.Īny other 1099 form that indicates Michigan withholding must be filed with Michigan (including Form 1099-K).where the resident's work or services were performed, or.Treasury requires 1099 issuers (specifically 1099-R, 1099-MISC, and 1099-NEC) to file state copies whenever issued to a Michigan resident, without regard to: 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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