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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