UIA 1772 PDF Details

Information shown on this report is used to determine termination of liability under Section 24 of the Michigan Employment Security (MES) Act.

Parts II and III: complete Part II and Part III only if your business was sold or transferred.

If not provided: failure to provide this information may result in a determination being made based on information available to Unemployment Insurance.

Penalties: penalties may be imposed under Section 54(a) or 54(b) of the MES Act for an intentional failure to comply with State law.

Records: records describing the transactions in Part I Item 4, Part II and Part III should be kept available for examination by Unemployment Insurance for six years.

QuestionAnswer
Form NameUIA 1772
Form Length3 pages
Fillable?Yes
Fillable fields99
Avg. time to fill out17 min
EditionRev 04-26
Issuing agencyUnemployment Insurance Agency
Where to sendUnemployment Insurance, Tax Office, PO Box 8068, Royal Oak, Michigan 48068-8068 (if mailing)
Other namesUIA 1772, UIA-1772, Form 1772, Notice of Change, Michigan UIA 1772
Official sourceUIA 1772 (Rev 04-26), Unemployment Insurance Agency

How to Fill Out Form UIA 1772

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

Form UIA 1772 example filled out, example: a sole owner closes her business
Jane Sample files UIA 1772 after closing her Michigan business. She is the only owner and keeps the books, and she had no employees at closing. The picture shows page 1 only, and its names and figures are sample values.

How to fill out Form UIA 1772, box by box

1. Current name and address

Form UIA 1772 example filled out, 1. Current name and address

In 1, Current name and address, enter the Employer Account Number (EAN), the Federal Employer ID (FEIN), the Employer Name, the Mailing Address and the Telephone.

2. Owners, partners, corporate officers and LLC members

Form UIA 1772 example filled out, 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

Form UIA 1772 example filled out, 3. Reasons for discontinuance or transfer

In 3, check one or more reasons for discontinuance or transfer of payroll or assets in whole or part: Sale, Reorganization, New Partnerships, Incorporation, Lease, Bankruptcy, Dissolution/Discontinuance, Foreclosure, No Employees, Merger, Death or Other (explain).

4. Date of last payroll

Form UIA 1772 example filled out, 4. Date of last payroll

In 4, enter the Date of last payroll.

5. Discontinued employment and continued business

Form UIA 1772 example filled out, 5. Discontinued employment and continued business

In 5a, mark Yes or No for Did you discontinue all employment in Michigan? If no, enter how many employees were retained. In 5b, mark Yes or No for Have you continued or resumed business in Michigan?

Part II: New owner information

Form UIA 1772 example filled out, 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

Form UIA 1772 example filled out, 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

Form UIA 1772 example filled out, 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.

Certification

Form UIA 1772 example filled out, certification

By signing, you certify that the information contained in this report is accurate and complete to the best of your knowledge and belief.

Enter your Name, Date, Title and Telephone Number.

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).

Please rate Fillable Uia 1772 Form Rev. 04-26

1 Votes
If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .