Written by: Annette Clark, CPA

You may be eligible for a Michigan Unemployment Tax Credit.

To determine if you are eligible for the Michigan Unemployment Tax Credit you need to locate your “actual reserve” balance as of June 30, 2010 as shown on your 2011 Michigan Unemployment Annual Tax Rate Determination.   If this balance is positive you are eligible for the credit. 

Complete form UIA 1110 which is available at: http://www.michigan.gov/uia/  Just type in UIA 1110 2012 in the search field, choose the top item and scroll down to you get to the correct form.  All you need is your Unemployment Insurance Agency account number and Michigan wages as reported on your 2011 IRS Form 940 Schedule A.  Remove the bottom portion of the form and mail to the address at the top of the form. 

The bottom half of the form is not required for you to receive the credit, but for you to verify the amount the State credits your account for.  Once the form is processed by the State, a credit will show up on your quarterly preprinted UIA 1020 form.

If Robert F. Murray & Company prepares your quarterly payroll tax returns we will prepare this form for you if you are eligible. We ask that you provide us with the preprinted quarterly UIA 1020 forms when received so that we can utilize the credit when it becomes available.

If you have any questions or need assistance in the preparation of this form please let us know, we’d be happy to assist you.