{"data":{"id":"us-mi/mich.-comp.-laws-206.707","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.707","heading":"Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city.","body":"Sec. 707.\n\n(1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form 1099-MISC with the department on or before January 31 each year or on or before the day required for filing form 1099-MISC under the internal revenue code, whichever is later.\n\n(2) A person who fails to comply with subsection (1) is liable to the department for a penalty of $50.00 for each form 1099-MISC the taxpayer fails to file.\n\n(3) A person required to file a form 1099-MISC under this section shall also file a copy of the form 1099-MISC with the city reported as the payee's address on the form 1099-MISC if that city imposes a city income tax pursuant to the city income tax act, 1964 PA 284, MCL 141.501 to 141.787.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-707","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"74bcda76b1360403c4561fc43cb9bec2777b99b0395c1bcb1f0e822d0e4fa855","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.705","next":"us-mi/mich.-comp.-laws-206.709"},"notice":"GroundRules: Original legal text. Not legal advice."}