Form Uia 1772 - Discontinuance Or Transfer Of Payroll Or Assets In Whole Or Part - 2012 Page 4
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4Upon discontinuance, disposition or transfer of all of your Michigan payroll and/or assets, taxes
become immediately due and payable, and your final Quarterly Tax Report must be f iled within 15
days.
TERMINATION OF COVERAGE WHEN COMPLETE TRANSFER OF MICHIGAN BUSINESS IS
INVOLVED. If you disposed of your Michigan business and the Agency finds that a total transfer of
your experience account is required, your coverage will be terminated as of the transfer date.
HOWEVER, should you have persons in your employ subsequent to the date on which your Michigan
payroll and/or assets were transferred, you are required to notify this Agency immediately because you
may be liable for taxes on your payroll regardless of the number of individuals in your employ.
DISCONTINUANCE OR PARTIAL TRANSFER OF MICHIGAN BUSINESS DOES NOT TERMINATE
YOUR COVERAGE. Even though you may have disposed of a part, or all of your Michigan business
in separate transactions, or discontinued all Michigan operations, you are required to continue to
report and pay taxes on any wages paid to Michigan workers whom you may employ until such time
as your coverage is legally terminated.
As prescribed in RuleR 421.115 of the Michigan Administrative Code, all documents,
agreement or records describing the transactions indicated in Part 1 Item 4, Part II, and Part III
above, should be kept available for examination by this Agency for six years.
CERTIFICATION
I certify that the information contained in this report is accurate and complete to the best of my
knowledge and belief. I understand that if I fail to provide accurate and complete information
concerning the discontinuance of a business or the transfer of payroll or assets of a business, I
may be subject to penalties of up to four times the amount of resulting unpaid unemployment
taxes and imprisonment for up to five years.
Date:
Name:
(Title)
(Phone Number w/Area Code of Person Signing this Report)
Directions for Submitting Form:
You may submit this Form through your MiWAM account at
or
you may send a
completed UIA Form 1772 via fax to: (313) 456-2130 or email to:
EmployerLiability@michigan.gov.
If you
are mailing this Form, please send it to the following:
UNEMPLOYMENT INSURANCE AGENCY
Tax Office
P.O. Box 8068
Royal Oak, Michigan 48068-8068
QUESTIONS: If you have any questions, please contact the Office of Employer Ombudsman (OEO) at 1-
855-4UIAOEO (855-484-2636), 313-456-2300, or by e-mail at
OEO@michigan.gov
LARA
is
an
Equal
Opportunity Employer/Program.
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