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Are these grants award payments reportable for tax purposes?Yes. Growing MI Business grant funds are reportable and included as income for Michigan and federal tax purposes. The grant application will therefore collect information required to fill out a 1099 tax form.
What is a UEI number and how do I obtain one?A Unique Entity Identifier (UEI) is used to identify business entities that do business with the federal government. Grant recipients need to register with www.sam.gov to obtain at UEI. A UEI will be requested if a business receives a Growing Mi Business grant award for $50,000 or more. If you have a DUNS number, please do not report it, as the federal government will no longer be using DUNS numbers as of April 2022.
Can multiple businesses be eligible if they are all registered with the same EIN/LLC/FEIN?
No. If the applicant has multiple businesses under a single EIN/LLC/FEIN, then the applicant should apply under the business that generates its primary revenue.
I am being asked for my tax returns and other tax information. Is the Growing MI Business grant program meant to reimburse my tax payments?
Will my business be required to submit financial information and documentation?
Business that began operations on or prior to October 1, 2019, will be required to report their Michigan total sales for calendar years 2019 and 2020. These businesses will also report certain calendar year 2020 expenditures. These expenditures include (but are not limited to) non-residential Michigan property tax the business paid for the year 2020, 17% of the facilities lease costs paid for calendar year 2020, and 50% of the Michigan unemployment insurance taxes paid for calendar year 2020.
In addition, any amounts paid in calendar year 2020 for an on-premises retail liquor license; any license or inspection fee paid under the Michigan Food Law in calendar year 2020; and any state license or inspection fee paid by the applicant in calendar year 2020, other than a fee paid for an on-site liquor license or a food service establishment license.
These businesses will also increase calendar year 2020 Michigan sales by any Payroll Protection Program loan in calendar year 2020 that has been forgiven and any federal Restaurant Revitalization program grant received in calendar year 2020. While they will report any other Covid-19 grant or award received(but not a loan, unless forgiven), these other relief dollars will be used to determine a federal cap and will not be “added back” to calendar year 2020 Michigan sales.
Businesses that began operations after October 1, 2019, but before June 1, 2020 will be required to establish closure in calendar year 2020 by Executive or epidemic order and will report the same costs detailed above.
All businesses applying for a Growing MI Business grant must upload in the application portal financial documents including:
- Evidence of payment of Michigan (non-residential) property tax for calendar year 2020 (if applicable).
- Evidence of payment of business facilities lease costs for calendar year 2020 (if applicable).
- Evidence of payment of Michigan unemployment insurance taxes for calendar year 2020.
- Evidence of payment of business licensing and inspection fees in calendar year 2020, including on-premise liquor license fees, license and inspection fees paid under the Michigan Food Law in calendar year 2020, and all other state license and inspection fees paid in calendar year 2020, as applicable to the business.
- Tax returns supporting the business activities from 2019 and 2020 as applicable.
- Financial statements supporting the business activities from 2019 and 2020 as applicable.
How do I know if my business is already registered in SIGMA VSS?
Go to SIGMA VSS. Click Register and Accept Terms on the Memorandum of Agreement page. Registration Tips click Next. Search the company tax id number. If the business is registered it will return a result with a vendor number.
If I am already registered in SIGMA VSS, how do I verify my address?
Go to SIGMA VSS. Once logged in, navigate to the Business Info tab. On this tab you can verify and update the 1099 address for tax documents. The address used for payments can be verified and updated on the Addresses & Contacts tab.