Form UIA 1772 at a glance
What it is: UIA 1772, Notice of Change, is the Michigan Unemployment Insurance Agency report used to determine termination of liability under Section 24 of the Michigan Employment Security (MES) Act.
Where and when to file: If you are mailing this form, send it to Unemployment Insurance, Tax Office, PO Box 8068, Royal Oak, Michigan 48068-8068.
Completion of this report is required even though you may not be currently employing any workers.
A filled-in Form UIA 1772 example: a sole owner closes her business

How to fill out Form UIA 1772, box by box
1. Current name and address
2. Owners, partners, corporate officers and LLC members

In 2, provide the following information concerning the owner(s), partners, corporate officers, LLC member(s), etc., of the organization and the person(s) who safeguard the company's books and records.
If necessary, attach additional pages to provide information on all owners.
For each of a, b and c, enter the Name, SSN, Address, Title, Telephone and Birth Date, and mark Record Holder Yes or No.
3. Reasons for discontinuance or transfer
5. Discontinued employment and continued business
Legal Name of Business, Address, Nature of Business and Date(s) Resumed Business
Part II: New owner information

In Part II: New Owner Information, provide the name(s) of the person(s) who acquired the Michigan assets, Michigan organization, Michigan trade, or Michigan business.
"Acquired" refers not only to assets purchased, but also assets acquired by rental, lease, use, inheritance, merger, mortgage, foreclosure, gift, or other transfer.
Enter the New Owner's Name, the New Owner's UI Account Number or FEIN, if known, the New Corporation Name or DBA, the Area Code & Telephone Number, the Current Street Address (No PO Box) and the City, State, Zip Code.
If more than one individual or organization is involved, answer all parts of this question for each purchaser, using separate sheets. If preferred, additional forms will be supplied upon request.
Part III, 1 to 5: the Michigan business

Complete Part III: Acquisition Information carefully. It might be necessary to consult your accountant, attorney, or financial advisor for a complete valuation of your entire business to accurately determine the percentage of transfer for each item.
In 1, mark All, Part or None for the assets of any former business and enter What percentage and Date Acquired. In 1a, enter the Number of business location in Michigan. In 1b, enter the Number of business location in Michigan that have been discontinued.
In 2, mark All, Part or None for the organization, the Number of Employees (employees/payroll/personnel), of any former business. If all or part, indicate the percent and date acquired.
Mark Yes or No for Did the New Owner acquire all or part of the employees/payroll/personnel of any former business by leasing any of those employee/payroll/personnel. If yes, provide a copy of your lease agreement.
In 3, mark All, Part or None for the trade (customers/accounts/clients) of any former business, with its What percentage and Date Acquired.
In 4, mark All, Part or None for the former owner's Michigan business (products/services) of any former business, then fill in What percentage and Date Acquired.
In 5, mark Yes or No for Was your Michigan business described in 1-4 being operated at the time of acquisition? If no, enter the date it ceased operation as the Date operation ended.
Part III, 6 to 9: the Michigan business acquired from you

In 6, mark Yes or No for Is the New Owner conducting/operating the Michigan business acquired from you.
In 7, mark Yes or No for Is the New Owner substantially owned, merged, or controlled in any way by the same interests who owned or controlled the organization, business or assets of your business. If Yes, complete this Form and fill out Schedule B of Form 518.
In 8, mark Yes or No for Did the New Owner hold any secured interest in any of the Michigan assets acquired from you. If Yes, enter balance owed.
In 9, enter the reasonable value of the Michigan organization, trade, business or assets sold or transferred.
More rules for Form UIA 1772
Failure to provide this information may result in a determination being made based on information available to Unemployment Insurance.
If your address changes it is important to update it with Unemployment Insurance.
Sold or transferred businesses
Your business was sold or transferred
Complete Part II and Part III only if your business was sold or transferred.
When a complete transfer of a Michigan business is involved, your final Quarterly Wage/Tax Report must be filed and paid within 15 days and your coverage will be terminated as of the transfer date.
When a complete transfer of a Michigan business is involved and you have persons in your employ after the transfer date of your business, you need to notify Unemployment Insurance immediately to determine if you are liable for taxes on that payroll.
When a partial transfer of a Michigan business is involved, you need to continue to report and pay taxes if you have Michigan workers in your employ or until your coverage is terminated.
All documents, agreements or records describing the transactions indicated in Part I Item 4, Part II and Part III should be kept available for examination by Unemployment Insurance for six years.
Common questions about Form UIA 1772
Where do I file it?
You may cease the employer account through MiUI or via fax to 1-517-636-0014. If you are mailing this form, send it to Unemployment Insurance, Tax Office, PO Box 8068, Royal Oak, Michigan 48068-8068.
Is there a penalty?
Penalties may be imposed under Section 54(a) or 54(b) of the MES Act for an intentional failure to comply with State law. If you fail to provide accurate and complete information on this form, you may be subject to penalties of up to four times the amount of resulting unpaid unemployment taxes and imprisonment for up to five years.
Where to get help with Form UIA 1772
If you have any questions, contact the Office of Employer Ombudsman (OEO) at 1-855-4UIAOEO (1-855-484-2636). TTY customers call 1-866-366-0004.
Sources
[1] UIA 1772 (Rev. 04-26), Notice of Change, Michigan Unemployment Insurance Agency (the Official source link on this page).






