Form Uia 1772 - Discontinuance Or Transfer Of Payroll Or Assets In Whole Part Page 4
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4UIA 1772
(Rev. 06-15)
Page 4
Upon 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 filed within 15
days.
Termination of coverage when complete transfer of Michigan business is involved.
If you disposed of your Michigan business and
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
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
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.
____________________________________
______________________
Name
Date
____________________________________
_______________________
Title
Telephone Number
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
Tax Office
PO Box 8068
Royal Oak, Michigan 48068-8068
If you have any questions, contact the Office of Employer Ombudsman (OEO) by email at OEO@
michigan.gov or at 1-855-4UIAOEO (855-484-2636), or 313-456-2300. TTY customers call 1-866-
366-0004.
TIA is an Equal Opportunity Employer/Program.
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