Update 1/27/2021 – 1099 Tax Form and Unemployment Fraud
Unemployment benefits are taxable at both the state and federal level, and the Michigan Unemployment Insurance Agency (UIA) issues a 1099 tax form to individuals who received unemployment benefits. University of Michigan employees who had legitimate unemployment claims in 2020 will receive a 1099 tax form. Unfortunately, because the state of Michigan is behind in resolving fraudulent unemployment claims, employees who were victims of unemployment fraud in 2020 may also receive a 1099.
If you received a 1099-G from the Michigan UIA and did not receive unemployment benefits during Calendar Year 2020, you need to take action:
- If you have already reported the fraudulent unemployment claim to the state and you receive a fraudulent 1099, please email UHR-unenemployment.Compensation@umich.edu so the university can confirm a fraud protest has been filed.
- If you have not previously reported unemployment fraud and receipt of the 1099 is your first indication of unemployment fraud, follow the instructions below reporting unemployment fraud and email UHR-Unemployment.Compensation@umich.edu so the university can file a fraud protest.
- When you file your 2020 income tax returns, make both the IRS and the Michigan Department of Treasury (MDT) aware that you are not reporting the unemployment compensation income because you did not receive the payments. Download additional information and a letter you can use to notify the IRS and MDT.
Update 9/11/20 - Some employees have reported being notified by the Michigan Unemployment Insurance Agency that they need to repay unemployment benefits when they did not file a claim and did not receive any benefits. Read recommended guidance for how to respond.
The State of Michigan Unemployment Insurance Agency (UIA) provides unemployment benefits to eligible workers who become unemployed or under-employed through no fault of their own and meet certain other eligibility requirements. Claim and benefit eligibility is determined by the UIA.
In this section:
- University of Michigan Information
- State of Michigan Unemployment Insurance Claims
- Unemployment Identity Theft and Unemployment Fraud
- The Unemployment Hearing Process
- Worker Advocacy Program
- Unemployment Insurance Claims in Other States
- Resources for Job Seekers
University of Michigan Information
If you are subject to a Reduction in Force, also referred to as a "RIF" or "layoff," you may wish to review Standard Practice Guide SPG 201.72 for regular staff or SPG 201.72-1 for instructional staff. Staff members subject to the terms and conditions of collective bargaining agreements may wish to consult the specific provisions in their current agreements dealing with a reduction in force.
University of Michigan Federal Tax ID Number (FEIN): 38-6006309
Standard Practice Guide SPG 201.78 – Unemployment Compensation
Unemployment Compensation Procedures related to SPG 201.78
State of Michigan Unemployment Insurance Claims
NOTE: After entering the employer EAN and FEIN on the unemployment website, you will most likely see two boxes for the University of Michigan. You must answer all applicable questions for both boxes.
Employer Account Numbers (EAN)
Here are the University of Michigan Employer Account Numbers (EANs) for the State of Michigan Unemployment Insurance Agency (UIA).
For earnings on or after January 1, 2020:
- 0800500000 – For all U-M campuses, including Michigan Medicine/Medical Campus
For earnings prior to January 1, 2020*:
0800500001 – Ann Arbor Campus
0800500002 – Dearborn Campus
0800500003 – Flint Campus
0800500004 – Michigan Medicine/Medical Campus
*If an employee worked at more than one campus during the base period, use the EAN where the majority of the base period wages were earned.
State of Michigan Unemployment Insurance Agency
The State of Michigan Unemployment Insurance Agency (UIA) provides unemployment benefits to eligible workers who become unemployed or under-employed through no fault of their own and meet certain other eligibility requirements. The following resources and tools provide information on how to file an unemployment claim with the UIA and/or request assistance from the UIA about an unemployment claim.
Watch a Video
Filing a Claim for Unemployment Benefits (2:27 minutes)
Filings a Claim in Michigan (Detailed videos):
Filing Online Unemployment Claim in Michigan PART1 (9:57 minutes)
Filing Online Unemployment Claim in Michigan PART2 (10:00 minutes)
Filing Online Unemployment Claim in Michigan PART3 (5:02 minutes)
Frequently Asked Questions Videos:
Additional UIA videos for claimants: UIA - For Workers
UIA Website Resources:
Unemployment Identity Theft and Unemployment Fraud
Unemployment Identity Theft
Unemployment fraud related to identity theft occurs when someone uses personal identifying information belonging to someone else to obtain unemployment benefits. If you receive a notice about unemployment claims from the State for Michigan Unemployment Insurance Agency but you did not file a claim, or if you try to file an initial claim and one already exists for you, your personal identifying information may have been stolen and used fraudulently. You may also receive an email notification from University Human Resources that a fraudulent unemployment claim using your social security number has been protested by U-M while also listing the steps you need to take to report identity theft.
If You Are Notified to Repay Benefits but Did Not File a Claim
If you are notified by the Michigan Unemployment Insurance Agency that you need to repay unemployment benefits when you did not file a claim and did not receive any benefits, take the following actions:
Complete the Statement of Identity Theft form (UIA Form 6349) and return it directly to the UIA Fraud Investigation Unit.
Complete and submit the form, even if you have previously submitted this form and/or if you previously reported the ID theft incident on the UIA’s website.
On the form: (a) check all four boxes, (b) provide your contact information, (c) print and sign your name, and (d) date the form.
Email the form to the UIA’s Fraud Investigation Unit: UIA-Fraudemail@michigan.gov.
In your email to the UIA Fraud Investigation Unit, be sure to indicate that you are submitting this "Statement of Identity Theft"(UIA Form 6349) because you received a "Request for Repayment" from the UIA (UIA Form 1088). Mention to the Fraud Investigation Unit the following:
That you did not file an unemployment claim
That you did not receive any unemployment benefits
That you believe that you were a victim of identity theft with regard to this unemployment claim
Request that they review the attached form
Request that they take appropriate action to remove your name and social security number from that claim
Reverse the UIA's restitution request, and
Request that they issue a determination holding this claim "null and void."
Keep copies of all correspondence involving this matter. This is important because in the event there are issues "downstream" with the UIA, the Michigan Department of Treasury or the IRS, you will have documentation to support that the claim was fraudulent, that you did not receive any unemployment benefits and you took proper action to notify the UIA. If any such issues arise, you should contact the UIA Fraud Investigation Unit.
If You Receive a Debit Card or Payment but Did Not File a Claim
If you receive a prepaid debit card or other form of payment in the mail for unemployment insurance benefits, but you did not file a claim, do not use the payment and report it to the unemployment insurance agency using MiWAM.
The University of Michigan is one of many employers targeted for fraudulent unemployment claims by criminal enterprises. The university is working with the State of Michigan UIA to help identify and mitigate fraudulent activity.
Report Identity Theft
If you suspect that you may be a victim of unemployment identity theft, report the crime immediately.
- Report the fraudulent claim on the State of Michigan UIA website. Scroll down to Report Identity Theft Now and then select Report Identity Theft Now. On the right side of the page, under Online Services for Claimants, select Report Identity Theft. Select Individual and complete the online Individual Identity Theft form. Enter all requested information and submit the form.
- Fill out and submit a Statement of Identity Theft to the State of Michigan UIA. You can return the form by mail to:
Unemployment Insurance, P.O. Box 169, Grand Rapids, MI 49501-0169 or by fax to: (517) 636-0427.
- Call the State of Michigan UIA Claimant Hotline at (866) 500-0017. Navigate through the menu options by selecting options 9, 9, 1, and then 3. Report that you did not file a claim for unemployment and report the claim as fraudulent.
- Review the recommended steps from the State of Michigan UIA: Protecting Unemployment Benefits from Identity Theft.
- Complete the Internal Revenue Service (IRS) Affidavit Form 14039. Indicate you are a victim of identity in Section B. Complete the explanation section and indicate that you were notified by your employer, the University of Michigan, that someone is using your personal information to file an unemployment claim. After you submit the form, the IRS will contact you and provide a PIN number. Use this PIN number when you file your income tax returns. This will help protect you from having anyone else file with the IRS using your name and social security number.
- Review the Federal Trade Commission (FTC) Identity Theft website.This website lists step-by-step directions on what to do first for stolen identity and a recovery plan. Additionally, file an identity theft complaint with the FTC.
- File a police report with your local police department by calling the non-emergency number, or file a police report with the University of Michigan DPSS at (734) 763-1131.
- File a Consumer Complaint with the State of Michigan Office of the Attorney General.
- Request a free credit report from each of the three credit reporting agencies on an annual basis through the FTC-approved website, AnnualCreditReport.com. Please note that a request for a free credit report can be made every four months by choosing only one of the three credit reporting agencies, rather than all three at the same time.
- Implement a credit report fraud alert with one of the credit reporting services (each will notify the others) as soon as you find out about the fraudulent activity. The initial fraud alert is good for 90 days, and then you have to obtain a police report to extend it to seven years. If you purchase an identity theft protection service, the fraud alert may be part of their services.
Watch a Video
UIA: Avoiding Identity Theft (1:40 minutes)
Unemployment fraud occurs when a worker (claimant) or employer conceals or misrepresents any eligibility information that can affect benefit entitlement. Some examples of unemployment fraud include, but are not limited to: submitting false information about employment status, submitting false information about earnings, and failing to report new employment including part time employment, including part time and temporary employment. Any and all wages earned must be reported on a weekly claim while collecting unemployment benefits. All wages must be reported on a weekly unemployment claim certification for the week in which the work was performed, not the week paid.
Watch a Video
How to Avoid Committing Unemployment Fraud (2:38 minutes)
Credit Monitoring Service Through the U-M Legal Services Plan
If you are enrolled in the university's legal services plan, you have access to credit monitoring and identity theft services through CyberScout. If you are not enrolled, you can do so during the annual open enrollment period.
The Unemployment Hearing Process
An unemployment hearing is similar to a court of law hearing, but it is not as formal, it typically lasts less than an hour and is customarily conducted by telephone. The purpose of an unemployment hearing is to allow all parties to present testimony and evidence that will enable the administrative law judge, sometimes referred to as a hearing officer, to issue a reasonable and unbiased decision. Unemployment hearings are usually the final opportunity to submit new testimony or evidence. The following resources cover the importance of hearing participation, each party's responsibility, what happens during a hearing and how to prepare for a hearing.
Watch a Video
Preparing for Your Unemployment Hearing (5.27 minutes)
Essential Information for Your Unemployment Hearing (8:04 minutes)
Example: A Typical Unemployment Hearing (12:34 minutes)
Worker Advocacy Program
The Advocacy Program offers assistance at no cost to unemployed/under-employed workers seeking assistance with unemployment hearings with the Michigan Office of Administrative Hearings and Rules (MOAHR). Workers may select their own advocate from a statewide network of qualified consultants. Advocates are independent contractors. They are not employees of the State of Michigan UIA and they are not required to be attorneys. As a result, the State of Michigan UIA does not dictate or control the decisions and/or actions of the advocates.
Unemployment Insurance Claims in Other States
Employees who live outside of Michigan may be able to file for unemployment with the state of Michigan if they meet certain criteria.
U-M currently reports wages to: Michigan, Arizona, the District of Columbia, Idaho, Indiana, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, Oklahoma, Texas, and West Virginia.
- Employees who live out of state and only work for the University of Michigan can file for unemployment in Michigan if U-M does not report wages to that state.
- Employees who live in the District of Columbia or one of the states to which U-M reports wages, and/or they have another job in that state or D.C., should file in that state or D.C.
If an employee does file for unemployment in D.C. or a state where U-M does not report wages, then the paper claim should be sent by the D.C. or state unemployment insurance department to U-M to complete the combined wages request.
To apply for unemployment insurance benefits in D.C. or states other than Michigan, visit the state’s unemployment insurance website and reference the University of Michigan Employer Account Number (EAN) listed below:
Arizona Department of Economic Security - EAN 8664260-2
Indiana Department of Workforce Development - EAN 519523
Massachusetts Unemployment Insurance (UI) Online - EAN 78306760
West Virginia Workforce - EAN 800295
Resources for Job Seekers
Watch a Video: Planning a Work Search (2:53 minutes)