Michigan Unemployment Tax Credit

Contributing employers with positive experience account balances can now apply for the Michigan Tax Credit.

Michigan law provides that the credit will be either 50% of the additional FUTA tax paid by the employer for the previous year or the employer's taxable wages for the previous calendar year multiplied by the Nonchargeable Benefits Component (NBC) of the employer's unemployment tax rate for that year, whichever is the lesser amount.

You can apply for the credit through the UIA Michigan Web Account Manager (MiWAM) or by completing Form UIA 1110, Application for Michigan Unemployment Tax Credit.