Form Uia 1020 – Fill Out and Use This PDF

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2.Taxable Wage Limit

4.Federal Emp. I.D. Number

Check box, if inal report.

*See reverse side for instructions

12.Provide the number of all full-time and part-time workers who worked during or received pay for the pay period which includes the 12th of the month.

1st Month

2nd Month

3rd Month

10.Prior Account Balance As of

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YOUR CERTIFICATION: I declare that I have examined this report, and to the best of my knowledge and belief, it is true, correct and complete.

Signature

MAKE A COPY FOR YOUR RECORDS

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UIA 1020 (Rev. 5-11) Reverse Side

QUARTERLY TAX REPORT & LINE-BY-LINE INSTRUCTIONS

REVIEW ALL PRE-PRINTED DATA FOR ACCURACY. If correction is necessary, or you are reporting a change of address, enter corrections on UIA 1025, Employer Request for Address Change.

DETAILED INSTRUCTIONS FOR COMPLETING UIA 1020

*Check box to indicate inal report and receive UIA 1772 to inactivate, discon- tinue or report the sale or transfer of a business.

Line 1: If your UIA account number is not pre-printed, enter it here. New employ- ers, see “SPECIAL INSTRUCTIONS FOR NEW EMPLOYERS” BELOW.

Line 2: This is the current amount of each employee’s yearly wages that is con- sidered taxable for unemployment tax purposes.

Line 3: Correct quarter ending dates are 03/31, 06/30, 09/30 and 12/31, plus the appropriate year. Month must be 2 digits, as shown.

Line 4: If your Federal Employer Identiication Number (FEIN) is not pre-printed here, it is not part of your UIA record, and we cannot certify to the IRS the amount of unemployment tax you have paid to the State of Michigan. Make sure your FEIN is entered in this space.

Line 5: Enter total wages paid in quarter, including cash value of all compensation paid in any medium other than cash, such as meals, lodging and rent. Only cash wages should be reported for agricultural or domestic services.

NOTE: All compensation (remuneration) earned by an individual for personal services is wages, unless services performed are speciically excluded from coverage by law.

Line 6: Determine how much of each employee’s wages reported on Line 5 is in excess of the taxable wage limit shown. Wages paid to an individual by a single employing unit, which exceed the taxable wage limit for that year, are not taxable.

For example: An employee is paid $3,250 per quarter, and the taxable wage limit for that year is $9,000. Quarterly wages are reported as follows:

include only the wages paid in the quarterly period reported. A separate report must be iled for each employer or legal entity in order to ascertain the proper liability and to establish accurate experience accounting records. (The correction of a previ- ously iled report must be made on Form UIA 1021, Amended Quarterly Tax Report.) Do not adjust wages on a current report to compensate for a prior error since such corrections can adversely afect your tax rate. Call (800)-638-3994 to obtain forms. Outside Michigan call (313) 456-2180.

INTEREST – Interest accrues at the rate of 1% per month (computed on a daily basis) on all taxes remaining unpaid after the due date as provided by Section 15(a) of the MES Act. Failure to pay can also result in the iling of a Tax Lien for unpaid taxes as provided in Section 15(e) of the MES Act, and adversely afect your tax rate in future years. Section 15(i) provides that your tax liability can be estimated if you fail to ile your report.

PENALTY CHARGES – Penalty charges amounting to 10% of the taxes due on each report are assessed for late quarterly reports as provided in Section 54(c) of the MES Act. The penalty, however, cannot be less than $5.00 or greater than $25.00. In cases of negligence, willful neglect or fraud, the Act provides for more severe penalties.

YOU MUST FILE THIS REPORT EVEN IF YOU ARE UNABLE

TO PAY OR HAVE NO PAYROLL FOR THE QUARTER.

KEEP A COPY FOR YOUR RECORDS.

Send correspondence with requests, protests or questions separately to: Unemployment Insurance Agency

P.O. Box 8068

Royal Oak, Michigan 48068-8068

If you are having diiculty resolving a problem with your account, contact the UIA Tax Oice at (313) 456-2180.

SUCCESSOR EMPLOYERS may use an employee’s wages previously reported by a predecessor employer when determining excess wages within the same calendar year.

MULTI-STATE EMPLOYERS whose employees work in two or more states in one year, should use all of an individual’s wages previously reported in another state when determining excess wages reportable to UIA in the calendar year.

Line 7: Subtract Line 6 from Line 5.

Line 8: Tax rate will be indicated on pre-printed reports. A “T” preceding your tax rate indicates a temporary rate. This rate is assigned until there is suicient information to compute a permanent tax rate for the rate year.

Line 9: Multiply Line 7 by Line 8.

Line 10: Your account balance, if any, will be pre-printed. Date shown is date your account was last updated prior to mailing. “BALANCE DUE” indicates an amount owed, including penalties and interest; “CREDIT” indicates an amount overpaid.

Line 11: Enter amount of the payment being submitted. If no tax is due or no re- mittance is being made, enter 0. MAKE CHECKS PAYABLE TO STATE OF MICHIGAN, UNEMPLOYMENT COMPENSATION, AND WRITE YOUR UIA ACCOUNT NUMBER ON THE FACE OF THE CHECK.

Line 12: Include in the count all workers (full or part-time) who worked during or received pay (subject to Unemployment Insurance wages) for the payroll period which includes the 12th of the month. Do this for each month of the quarter for which you are iling. Include those workers who are on leave without pay. Workers are to be included even if they earned wages in excess of the taxable wage limit.

AUTHORITY – Every contributing employer is required to submit a quarterly report and any payment due on or before the 25th day of the month following the end of the calendar quarter as provided by Section 13 of the Michigan Employment Security Act (MCL 421.13). By statute, timeliness is determined by the UIA receipt date, not the date of mailing. Reports must be iled and taxes due should be paid promptly even if appeals are pending involving liability or tax rate issues.

REPORTING REQUIREMENTS – SUBMISSION OF THIS FORM IS MANDATORY. You must ile a report for each calendar quarter even if you have no covered workers, no wages to report, no tax due, you are making only a partial payment or you are not remitting the payment due. Failure to ile a report for each quarter may result in the assignment of a maximum tax rate. Each quarterly report iled should

SPECIAL INSTRUCTIONS FOR NEW EMPLOYERS

IF YOU HAVE RECENTLY FILED FORM 518, REGISTRATION FOR MICHIGAN BUSINESSTAXES, AND HAVE NOTYET RECEIVEDYOUR UIA ACCOUNT NUMBER, call Team Support at (313) 456-2180 to request your account number. If we are able to provide your account number, enter it in the space provided on the form and complete report using line-by-line instructions. Mail completed report with payment to the post oice box listed on the front of this form. If an account number has not yet been assigned, send a copy of your Registration Report (518), with your Quarterly Tax Report (UIA 1020). Include your Federal Employer Identiication Number (FEIN) and mark the registration report “DU-

PLICATE.” MAIL AS DIRECTED BELOW. IF YOU HAVE NOT COMPLETED FORM 518 REGISTRATION REPORT, YOU MUST SUBMIT THE REPORT WITH YOUR UIA 1020 QUARTERLY REPORT. Include your FEIN.

To obtain forms, call Team Support at the number listed above or in Michigan call : (800)-638-3994.

Mail completed reports without payments to: Unemployment Insurance Agency Tax Oice, Suite 11-500

3024 W. Grand Boulevard

Detroit, Michigan 48202

MAIL COMPLETED REPORTS WITH PAYMENTS TO:

Unemployment Insurance Agency

P.O. Box 33598

Detroit, Michigan 48232-5598