General Questions Before Filing

Yes. You will receive a 1099-G. You have the option to have taxes withheld.

The federal income tax deduction is 10% of the taxable portion and the State of Michigan income tax deduction is 4.25%. The taxable portion is after pension, earnings, fraud penalties, overpayment recoupment, child support and other exemptions are deducted from the weekly benefit amount.

If you were issued payment from the UIA, you will be issued a 1099-G for the tax year in which the payment was made.Your 1099-G will include payments issued duringthe calendar year. This includes amounts sent to third parties on your behalf (i.e. child support, income tax withholdings, benefit overpayments, etc.).

As a result of these withholdings, you may have received less than what is reported on the 1099-G. You are encouraged to consult with the IRS to learn how these deductions affect your taxes and how to report them. If you need a corrected form 1099-G, complete Form UIA 1920 Request to Correct Form 1099-G and submit to UIA.

To reprint your 1099-G, look under the "I want to" heading in MiWAM and click on the blue "1099-G" link. Then click on the 1099-G letter for the involved tax year.

Learn more about your 1099-G.

• If you work for a sole proprietorship owned by your spouse or child, or owned by your parent or parents (if you are under age 18), then you cannot draw unemployment benefits based on that work.
• If you work for a partnership comprised solely of your spouse or children, or comprised solely of your parents (if you are under age 18), then you cannot draw unemployment benefits based on that work, either.
• A family member who works for a family corporation is covered by unemployment benefits. In order to receive benefits, both the employer and the claimant must disclose to UIA the claimant's relation to the business owners.

The fastest and preferred method is to file for unemployment insurance benefits online using the Michigan Web Account Manager (MiWAM). You must first sign in to MiLogin to access or create a MiWAM account. For step by step instructions, view the MiWAM Toolkit for Claimants. You may also file by phone at 1-866-500-0017. If you are hearing impaired, TTY service is available at 1-866-366-0004.

You will need to create a new MiLogin for Citizens account before you can create or access your MiWAM account. If you have already created a MiLogin account through another department, you simply need to log in and link your MiWAM account before you can access your MiWAM account. You will need to use your personal email address for MiLogin.

A claim for benefits should be filed during the first week of unemployment or underemployment.

If you earned wages in other states as well as in Michigan, you can still file a claim in Michigan. Before filing your claim, be sure to have the names, addresses and dates of employment for your out of state employers ready.

However, if you only have wages from another state, you will need to file for unemployment benefits in that state.

Qualifying requirements - To determine if you have enough wages to qualify for benefits, UIA first looks at what is called your Standard Base Period. The standard base period includes the first four of the last five completed calendar quarters prior to when you filed your claim.

• The four calendar quarters in a year are: January through March; April through June; July through September; and October through December.

If you don't meet the wage requirement in either the Standard Base period or the Alternate Base period, you may still be able to qualify for benefits using the Alternate Earnings Qualifier (AEQ).

Visit our Eligibility Requirements page for more information.

To calculate the number of weeks of unemployment you may be entitled to:

1. Multiply your total base period wages by 43% (0.4)
    
2. Divide the result in step 1 by your Weekly Benefit Amount
    
3. Round down to the nearest half-week. The result is the number of weeks you may receive benefits. The maximum is 26 weeks and the minimum is 14 weeks.

You will need to file an additional claim.

The fastest and preferred method to file for unemployment insurance benefits is online using the Michigan Web Account Manager (MiWAM) at Michigan.gov/uia. You must first sign in to MiLogin to access or create a MiWAM account. More information can be found at Michigan.gov/uia

Earnings must be reported for the week the work was performed. If the employer is not listed on the certification, enter the gross dollar amount under “other.”  

Independent contractors for Door Dash, Uber, Uber Eats, Lyft, etc., may need to follow this reporting structure. 

You will need:

• Social security number,
• Your state issued driver’s license or ID card number 
• The names and addresses of employers you worked for during the past 18 months, along with your quarterly gross earnings
• The dates (first and last day of employment) with each employer.
• Your most recent employer’s Unemployment Insurance Agency (UIA) account number or Federal ID number. Providing the account number may speed up the processing of your claim. The employer’s Federal ID number appears on your annual W-2 form).
• If you are not a U.S. citizen or national, you will need your Alien Registration number and the expiration date of your work authorization.

For more information about filing for benefits, view Fact Sheet 160, Claiming Unemployment Benefits in Michigan.

The Disaster Unemployment Assistance (DUA) program provides temporary assistance to individuals whose employment or self-employment has been lost or interrupted as a result of a major disaster and who are not eligible for regular unemployment insurance. 

The disaster must be declared by the President to warrant government assistance to communities and individuals directly affected by the disaster. Based on a request from a state Governor, the President issues a disaster declaration and defines the disaster area.

If you applied for DUA, please continue to watch your mailbox. Applications for DUA are processed in the order they were received, and you will receive a monetary determination by mail.