TAX YEAR 2026 · 1099-NEC & 1099-MISC
Michigan 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Michigan requirements →Michigan: what to know
Form 1099-NEC with a Michigan reporting connection is filed directly even if CF/SF is used. For 1099-MISC, filing through IRIS CF/SF may satisfy the obligation, but Michigan specifically notes the FIRE-to-IRIS change could affect sharing.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Michigan Treasury Online (MTO); state-specific record data.
Due-date guidance: Same federal form filing date, subject to adjustment for weekends and holidays
Official source: Michigan Treasury — Income Record Form Remittance Guide →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.