Other Services Available for your Unemployment Tax Account

 Review Payment History   

To review your payment history with UIA, select the Operate a Business option from the Michigan Business One Stop web site and select the task Unemployment Payment History. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Reports/Payments History tab. You will be able to see a history of all payments received by UIA for the current and six previous calendar years.

If you have a question about your payment history, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov  

Review Report History   

To review your tax/payroll report history with UIA, select the Operate a Business option from the Michigan Business One Stop web site and select the task Unemployment Payment History. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Reports/Payments History tab. You will be able to see a history of all payments received by UIA for the current and six previous calendar years.

If you have a question about your report history, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov   


Request a Clearance of Account   

A clearance of account for your unemployment insurance account Form UIA 1395 can be requested online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Clearance of Account. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Tax Issues and Assessments. You will be able to select Clearance of Account.  When the clearance of account has been processed, you will receive an email to link back to MiWAM.

If you have a question about your payment history, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.govRequest Discharge of a Tax Lien   

Request Discharge of a Tax Lien 

To request a discharge of a tax lien placed by UIA for delinquent taxes, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.govSeasonal Status    

Seasonal Status 

Public Act 25 of 1995 allows Michigan employers to apply for seasonal designation if they are in a seasonal industry and meet certain other criteria described below. Section 27(o) of the Michigan Employment Security Act and Administrative Rule 421.15 give the authority to make this designation and establish seasonal status to the UIA.

This seasonal designation denies unemployment benefits between seasons, to some seasonal workers (the construction industry is specifically exempt by law) if the employer has given those workers a reasonable assurance of returning to work the next season. The employer must still file Form UIA 1028, Employer's Quarterly Wage/Tax Report, and pay unemployment taxes on wages paid to seasonal workers.

To be designated as seasonal an employer must be seasonal and the industry, of which the employer is part, must be seasonal. A seasonal industry is one that either customarily operates during 26 or fewer weeks in a period of 52 consecutive weeks, or customarily employs at least half of its workers during 26 or fewer weeks in a period of 52 consecutive weeks.

An employer wishing to take advantage of this law must apply to the UIA on Form UIA 1155,Application for Designation as Seasonal Employer. The employer must post (for the employees to see) the application at the time the application is made. The application must be received by the UIA not less than 20 days before the expected beginning date of the season. The UIA will review the employer's application and will issue a determination. If the seasonal designation is granted, the employer will receive Form UIA 1156, Notice to Workers of Employer's Designation as Seasonal. Form UIA 1156 will specify the beginning and ending dates of the normal seasonal work period. This too, must be posted for employees to see.

If the seasonal designation is granted, the employer must give written notice to each employee, at the time of hire that they are seasonal and that benefits may be denied during the period between seasons. At the end of the season, the employer must give the employee reasonable assurance that work will be available in the next season. Reasonable assurance is not a guarantee of employment. It is an employer's good faith statement of intent that work will be available for the seasonal worker for the next season. The work should be comparable to the previous work in skills required and location, and in rate of pay and benefits.

If the worker was offered reasonable assurance of returning to work the next season, but then the work does not materialize, the unemployed worker can collect unemployment benefits during the new season. Also, if the employer never makes work available in the new season and the worker applied for unemployment benefits and certified for benefits during the period between seasons, the worker can collect retroactive benefits for the period between seasons.

A request for Seasonal status can be submitted online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Seasonal Status. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Account Maintenance. You will be able to select Designation as Seasonal.  When the seasonal application has been processed, you will receive an email to link back to MiWAM.

To discontinue seasonal status, please submit request in writing to the Agency at:

UNEMPLOYMENT INSURANCE AGENCY

Tax Office

PO Box 8068

Royal Oak, Michigan 48068-8068

If you have a question about your seasonal employment, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov   


Request Refund of a Credit   

A request for refund of an overpayment on your unemployment insurance account can be requested online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Clearance of Account. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Account Maintenance. You will be able to select Apply for Credits.  Please allow 4-6 weeks for your refund.

If you have a question about your refund, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov    


Request a Statement of Account  

A detailed statement of your unemployment tax reports and payments received can be requested by contacting the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov    


Request a Waiver of Interest/Penalty   

Taxes received after the due date but before the first business day of the calendar month beginning after the due date shall not accrue interest. Taxes received after the last day of the calendar month containing the due date shall accrue interest beginning the day after the due date at a rate of 1.0% per month, computed on a daily basis.

If Form UIA 1028, Employer's Quarterly Wage/Tax Report, is not received by the 10th of the month following the due date, the employer will be assessed an administrative fee of $50.00 will be assessed for the untimely quarter that incorrect or erroneous, but is filed no later than 30 days after the date the report is due. If the untimely, incorrect or erroneous report is filed more than 1 calendar quarter after the date the report was due, $250.00 will be assessed for each additional calendar quarter that the report is late, except that no penalty shall apply if the employer files a corrected report within 14 days after notification of an error by the agency.   

A request for waiver of penalty and/or interest on your unemployment insurance account can be requested online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Request Waiver of UIA Interest/Penalty. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Tax Issues and Assessments. You will be able to select Request for Waiver.  Please allow 30-45 days for processing.

If you have a question about your request for waiver, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov   


Request a Disclosure of Transferor's Account   

Regardless of any agreement between the parties to the transfer, the law provides that when a business is sold (or otherwise transferred), the buyer (or other transferee) of the business may be liable to pay the unpaid unemployment taxes and interest and may receive the unemployment tax rate, penalty, and the benefit charges of the seller (or other transferor).

The law requires that the transferor of a business or the transferor's real estate broker or other agent or attorney, deliver a completed Form UIA 1027, Business Transferor's Notice to Transferee of Unemployment Tax Liability and Rate, to the transferee of the business.

Section 15(g) of the Michigan Employment Security Act requires the seller (or other transferor) of a business to complete Form UIA 1027 and give an accurate and fully completed copy of the form to the buyer (or other transferee) of the business at least two calendar days (not including Saturday, Sunday, or legal holiday) before the transferor's acceptance of the transferee's offer to acquire the business. This obligation extends to the transferor's real estate broker, other agent, or attorney.

The information submitted on Form UIA 1027 must be current as of the date the form is signed. However, Form UIA 1027 may be given to a prospective transferee within 90 days of the date it was signed; the form must be delivered to the prospective transferee not less than two calendar days before the transferor's acceptance of the offer.

Failure of the business transferor or transferor's agent to provide correct information is a misdemeanor, punishable by up to 90 days imprisonment and/or fine of up to $2,500.00. Civil liability for consecutive damages may also apply, as well as other remedies provided by law.

The business transferor can request a disclosure of transferor's account online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Request a Disclosure of Transferor Account from UIA. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Account Maintenance. You will be able to select Disclosure of Account.  A notification will be sent to your MiWAM Account when the disclosure has been processed.

If you have a question about your request for waiver, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov    


Request a 940 Certification   

A 940 certification is completed by state unemployment insurance agencies upon request by an employer to certify the following to the IRS:

1) The taxable payroll reported by an employer for a specific calendar year,

2) The tax rate for the employer for the same calendar year,

3) Any taxes paid by the employer by the due date of Form 940 (January 31st) to the certifying state for the same calendar year,

4) Any taxes paid by the employer to the certifying state between February 1st and 10th for the same calendar year,

5) Any taxes paid by the employer to the certifying state after February 10th for the same calendar year.

To obtain a 940 certification, select the Operate a Business option from the Michigan Business One Stop web site and select the task IRS Certification of Accounts. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page, select the Account Services tab and Account Maintenance. You will be able to IRS Certification of Account.  A notification will be sent to your MiWAM Account when the certification of account has been processed.

If you have a question about your request for waiver, please contact the Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov   


Electronic Publications   

UIA offers a link to an electronic gallery of the following information source within MiWAM:

Employer Handbook - Plain English guide that explains the law as it relates to unemployment insurance.

More Information - each task available online through MiWAM has a detailed explanation of the task to assist in navigating the function.


Contact Information:   

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Revision Date: 12/2013