Michigan has explicitly added Form 1099-DA to its Income Record Form Remittance Guide as one of the 1099 forms required by the state.
Form 1099-DA must be filed with Michigan whenever issued to a Michigan resident, regardless of where the issuer is domiciled or where the resident’s work or services were performed. The filing requirement applies whether or not withholding is indicated on the form.
The filing deadline for Form 1099-DA is January 31, consistent with most of 1099 forms. Electronic filing through Michigan Treasury Online is mandatory for filers submitting more than 250 forms.
While the guide directs filers to refer to Publication 1220 for electronic submission specifications, the IRS will not be adding Form 1099-DA to this publication. No additional state-specific guidance regarding this form’s filing specifications has been issued at this time.
