Michigan UIA 1028 Quarterly Wage Report in QuickBooks: What Users Need to Know
QuickBooks prefills most of Michigan's quarterly UIA 1028 wage report, but employers must file through MiWAM and understand which fields require manual review.
Michigan employers handling their state unemployment obligations through QuickBooks have a largely automated path through Form UIA 1028, Page 2 — the Employer’s Quarterly Wage/Tax Report. The form, filed with the Department of Licensing and Regulatory Affairs, requires wage detail for every covered employee paid during the calendar quarter. While QuickBooks populates most of the form automatically from existing company and payroll data, users still need to understand what the software fills in, what it does not, and where the actual filing has to happen.
Electronic Filing Is Mandatory
The most important point for employers to understand is that QuickBooks does not submit this return directly to the state. All employers must file the UIA 1028 electronically through the Michigan Web Account Manager, commonly known as MiWAM, on the state’s website. Registration is required before filing. QuickBooks serves as the preparation tool — pulling payroll data into the correct fields — but the actual submission happens outside the software through the state portal.
What QuickBooks Fills Automatically
When a company’s payroll, employee, and company information is fully and accurately entered into QuickBooks, the software handles the bulk of the form. Users generally will not need to manually enter additional data in most standard cases. The prefilled fields draw directly from payroll records already in the system, which reduces the likelihood of transcription errors on wage figures and employee details.
However, the guidance is explicit that users should review every field QuickBooks did not populate. The software anticipates common scenarios, but edge cases — missing employee Social Security numbers, incomplete company setup, or unusual wage situations — can leave gaps that require manual entry before the form is ready.
Social Security Numbers Are Required
Michigan requires a Social Security number for each employee listed on the form in order to process wage amounts. If an employee record in QuickBooks is missing this identifier, the form cannot be completed properly. Users running into blank fields on the wage detail section should verify that every employee has a valid Social Security number on file in their QuickBooks employee profile.
Gross Wages: Paid, Not Earned
One area where employers make mistakes is in how gross wages are reported. The form requires wages actually paid during the calendar quarter — not wages earned during the quarter but not yet paid. This distinction matters at quarter boundaries, where an employee may have worked during the final days of a quarter but will not receive payment until the following period. Those wages belong on the next quarter’s report.
Additionally, wages for workers whose services are excluded from coverage under Section 43 of the Michigan Employment Security Act should not be reported on the form at all. Employers uncertain about coverage exclusions should review the relevant provisions of the MES Act.
Rounding Rules Differ by Tax Type
Michigan applies different rounding conventions to the two tax components on the form. The UI — unemployment insurance — portion of the tax due must be rounded. The Obligation Assessment tax due is not rounded. QuickBooks handles these calculations based on the state’s rules, but users reviewing the figures should understand that the two lines follow different conventions.
The Amount Enclosed field reflects the payment due. If no tax is owed, zero is displayed.
Family-Owned Business Designation
The form includes a Family Owned column that most employers should leave blank. It applies only to businesses where majority interest is owned by the employee alone, by the employee’s son, daughter, or spouse, by any combination of those individuals, or by the employee’s mother or father if the employee is under 18. Qualifying employers enter an “F” in this column.
Final Report Indicator
Employers who are ceasing operations or will no longer have employment to report under their UIA account can select the final report option. This signals to the state that no further reports are expected for that account and triggers the requirement to submit a completed Form UIA 1772. That subsequent form can also be filed through MiWAM.
Exporting and Saving Form Data
For employers who need to work with their payroll data outside of QuickBooks — whether for reconciliation, record-keeping, or custom reporting — the software provides options to summarize payroll data in a spreadsheet format. Users can also save a completed copy of the payroll form as a PDF for their records. Both options are accessible from within the form window.
When Fields Do Not Make Sense
For users who cannot trace where a specific number on the form originated in their QuickBooks data, or who encounter fields they do not understand, the Help button within the form window provides context. It offers guidance on individual fields as well as general troubleshooting for the form window itself, including how figures were derived from underlying payroll records.
Employers who need broader assistance with QuickBooks payroll reporting or who encounter discrepancies between expected and actual figures on state forms can find additional resources through community help channels.