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Tax Audits Investigations

Tax Audits Investigations

  1. Bureaus & Agencies
  2. Unemployment Insurance Agency
  3. Frequently Asked Questions
  4. Tax Audits Investigations
  • What are some common form and fact sheets I may need?

    Fact Sheets:

    • Employee Misclassification
    • SUTA Dumping
    • Independent Contractor or Employee
    • Notice of Error in Reported Wages/Taxes
    • FAQs about Notice of Error in Reported Wages/Taxes

    Form:

    • Questionnaire to Determine Employment Status 
  • Do I have to be available at the time of the audit?
    You may designate an authorized individual to provide the records to the auditor. However, this person must have the knowledge to answer any questions the auditor may have regarding the records, and be able to act on your behalf. This allows for less confusion and misunderstanding regarding the audit/investigation results. If the designated person is your representative, such as an accountant or attorney, please make sure that they have submitted a power-of-attorney to this Agency to discuss your tax matters. In addition, a separate interview with the owner or corporate officer may be necessary.
  • How long will the audit take?
    Most random audits can be completed in a short period. Audit/Investigation times can vary greatly depending on the size and complexity of the employer and the auditor’s access to the required records. In some circumstances, audits/investigations may require return visits by the auditor.
  • How many years can the audit or investigation cover?
    In most cases, the audit/investigation will start with the most recent complete calendar year, or with the year(s) specified by the auditor on the Notice of Audit/investigation letter. If an adjustment to taxable wages is found in that year, previous or subsequent years may be audited. An audit can cover up to the three (3) previously completed calendar years, plus the current year. In cases of fraud, the three (3) year limit can be extended to six (6) years.
  • How will I know the person conducting the audit is from the UIA?
    All UIA auditors are required to wear picture identification and carry a badge to identify that he/she is an UIA auditor. Employers or their representatives who still have concerns after viewing the auditor’s credentials may contact the UIA’s Office of Employer Ombudsman at 1-855-484-2636.
  • What happens if I owe additional taxes and if I can't pay them?
    The auditor will request that any balance due, including interest and penalties, if applicable, be paid upon completion of the audit/investigation. If you are unable to pay the full amount due, you may arrange a payment agreement.
  • What if we paid for the services of individuals whom we do not consider to be our employees?
    What are taxable wages is the most frequent question arising from a UIA audit. Employers may consider an individual to be an independent contractor or sales agent, but the UIA may consider their earnings to be taxable wages, based on legal precedent and UIA policies and procedures. The auditor will apply all precedents and procedures prior to making an adjustment for these services, and will fully explain to you the rationale behind this decision. If you do not agree with the auditor’s decision, you have the right to request that a written determination be made by the UIA. You further have the right to appeal this determination, first through the UIA’s and the State’s administrative appeal process, then through the court system.
  • What is an electronic audit (E-Audit)?
    If the audit is to be conducted electronically, the employer uploads the request documents through a secure portal on their MiWAM account. The auditor will review the document and conduct the audit virtually. The auditor will provide the employer with instructions on uploading documents and answer any questions the employer may have prior to the start of the E-Audit.
  • What is the purpose of the audit?
    The Agency may audit for verification of wages, compliance with rulings issued by the Agency, securing delinquent tax returns, the filing of Claims for bankruptcy or other circumstances that may arise in the normal course of business. The auditor will explain the purpose for the audit/investigation at the time the appointment is confirmed.
  • What records will be reviewed?
    The following financial books and records, if maintained, must be made available to the UIA auditor:
    • Unemployment Insurance Agency Employer Quarterly Wages/Tax Report(s)
    • Form 5081, Michigan Sales, Use and Withholding Taxes Annual Return
    • Federal Form 940, Employer’s Annual Federal Unemployment Tax Report
    • Federal Form 941, Employer’s Quarterly FICA & Withholding Tax Reports, or Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (if applicable)
    • Federal Income Tax Returns [i.e. Form 1040 Schedule C for Sole Proprietors; Federal Form 1065 for Partnerships; Federal Form 1120 (U.S. Corporations Income Tax Return) for Corporations), LLCs and LLPs; Form 1120C (U.S. Income Tax Return for Cooperative Association]; and/or IRS Form 990, etc. including supporting documentation and Schedule K-1(s)
    • Federal Forms W-2, Employees Wage and Tax Statements, Federal Forms W-3, and Transmittal of Wage and Tax Statements (W-2 Summary)
    • Federal Forms 1099 and Federal Forms 1096, Annual Summary and Transmittal of U.S. Information Returns (1099 Summary)
    • Employee’s Individual Earnings Records, along with any quarterly and year-to-date summaries that are maintained regarding these records
    • Employee’s pay stub information for each pay period of the audited year
    • Receipts and invoices for disbursements
    • Check stubs and/or canceled checks (if needed)
    • General Ledger Detail for all Expense accounts
    • Petty cash records
    • Financial Statements (Profit and Loss Statement, Income Statement, Trial Balance, Balance Sheet,Statement of Revenue Expenditures and Fund Balance (if applicable)
    • Master Vendor Files
    • Proof of Workers Compensation Insurance
    • Form UIA 1710, Notice of Unemployment Benefits
    • Copies of all lease and note payable agreements
    Note: R 421.190 of the Michigan Administrative Code requires Employee Leasing Companies (ELCs, also sometimes known as Professional Employer Organizations) to provide certain additional information as follows:
    • Completed Form UIA 1045, Status Questionnaire for Employee Leasing Companies
    • Completed Form UIA 1045-A, Disclosure Statement for Employee Leasing/Client Companies with Common Officers/Ownership/Family Members
    • Lists of client entities by year (must include: full legal name, business address, Federal Employer Identification Number (FEIN), contact name and phone number, and current or previous UIA Account numbers, if known)
    • Signed copies of the employee leasing contracts between the employee leasing company and each client entity
    • Lists, by client entity name and FEIN, of the employees leased to each client entity (with employees names and Social Security Numbers)

     

  • What will the auditor be looking for?
    The auditor will be verifying that your liability has been properly established, that all wages taxable under the MES Act were properly reported, and that the tax rate is accurate. The auditor will also be reviewing the records for casual and sub-contract labor, independent contract labor, certain sales commissions, corporate officer remuneration, etc., that may be taxable under the MES Act.
  • When will I be advised of the audit results?
    Upon completion of the full audit, the auditor will discuss the results with you or your designated representative in a post-audit interview. Following the post-audit interview, the UIA auditor may provide a letter explaining that, based on a review of the audit/investigation, the Agency may make adjustments involving one or more UIA accounts. These adjustments will be issued as a written Determination. The letter will also explain the right to protest/appeal the Determination in accordance with the MES Act.
  • Where will the audit or investigation take place?

    Generally, the auditor will try to schedule the audit/investigation at the site where the records are located or are readily available. This may be your place of business, or the office of your accountant, or the office of your attorney. If your business is located outside the State of Michigan, you are required to produce your records for review in Michigan. In some instances, it may be necessary to conduct the audit at a state or local government office near the business. Regardless of where the audit/investigation is conducted, the auditor may visit the place of business to verify the operation. If an e-audit (electronic audit) is selected, the auditor will explain how to submit the documents via MiWAM secure portal.

  • Why does the UIA conduct audits investigations?
    Section 9 of the MES Act gives the Agency the authority to audit/review the books and records of employers to assure compliance with the tax requirements of the Act and Agency polices and procedures. Employers are required, by law, to comply with an audit/investigation request from the Agency, as they are legally required to comply with similar requests from other taxing authorities.
  • Why is the auditor examining records other than the payroll records?
    The auditor reviews records other than the payroll records to trace the payment of wages from the source of original entry to the individual payroll records, and to look for taxable wages that may have been misclassified as non-taxable payments. The auditor also reviews some non-payroll records to ensure that liability has been established properly and that the tax rate is accurate. Section 9 of the MES Act authorizes the UIA to review all records maintained by the employer, to verify that all taxable wages have been properly reported, and to impose legal remedies for failing to produce the requested documents.
  • Why was I selected for a UIA tax audit investigation?
    All UIA tax audits/investigations are conducted to ensure compliance with the Michigan Employment Security (MES) Act. UIA tax audits/investigations are based on computer-generated sampling or employer account referrals.
  • Will the taxes I pay to the Internal Revenue Service be affected by the audit?
    Possibly. Under certain circumstances, the Internal Revenue Service will be notified if you fail to report wages to the UIA. Additionally, the amount of credit for payment of your Federal 940 or FUTA may be affected.

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