UIA 1488                                       Authorized by
                                                                                  (Rev. 02-20)                                  MCL 421.1 et seq.

                                       Reset Form                                                  STATE OF MICHIGAN
                                                                                       DEPARTMENT OF LABOR AND ECONOMIC OPPORTUNITY
                                                                                           UNEMPLOYMENT INSURANCE AGENCY
                                                                                                   www.michigan.gov/uia

Power of Attorney (POA)
Complete this form if you wish to appoint someone to represent you with the State of Michigan Unemployment Insurance Agency (UIA), or if you 
wish to revoke or change your current Power of Attorney representation.  Read the instructions on page 3 before completing this form. 

PART 1:  EMPLOYER INFORMATION
Name and  Address                                                                 If business, enter DBA, Trade or Assumed Name 
                                                                                  Telephone Number Extension      Fax Number

                                                                                  FEIN Number      UIA Account Number 
                                                                                                   *
E-mail Address 

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES
Your authorized representative may be an organization, firm, or individual.  If your representative is not an individual, designate a contact person.  
Please ensure that you submit a separate form for each representative.
Representative Name and Address                           Contact Name                                            E-mail Address 
                                                          Telephone Number                         Extension      Fax Number

                                                          Beginning Authorization Date                            Endiing Authorization Date 
                                                          (mm/dd/yyy)                                             (mm/dd/yyy) **
                                                          Representative FEIN                                     Representative UIA Account Number

The representative is a(n):       PEO              CPA      Human Resources                           Bookkeeper             Other Service Provider

PART 3: TYPES OF AUTHORIZATION

       GENERAL AUTHORIZATION
        Authorizes my representative to: (1) inspect  or receive confidential information, (2) represent me and provide     
        oral or written presentations of fact and/or argument, (3) sign quarterly reports or registration reports, (4) enter  
        into agreements, and (5) receive mail from the UIA (includes forms, billings, and notices.)  This authorization   
        applies to all tax related/non-tax related matters and all years or periods.

       LIMITED AUTHORIZATION
       Select the type of authorization by checking the appropriate boxes to the right of each item listed below.  You 
       may check up to 4 boxes.  If 5 boxes apply, please complete the “General Authorization” section above.
       1.Inspect or receive confidential information
       2.Represent me and make oral or written presentation of facts or argument
       3.Sign reports
       4.Enter into agreements
       5.Receive mail from the UIA (including forms, billings, and notices)
If the box for Line 5 above is checked, please select the category/categories of forms that you want mailed to this 
POA: 

Tax  Claims Control  Contested Claims  All

UIA correspondence will be sent based on your selections above to the representative at the address indicated in 
Part 2.

                                       UIA is an equal opportunity employer/program.  
        Auxiliary aids, services and other reasonable accommodations are available upon request to individuals with disabilities.

UIA 1488
(Rev. 02-20)                                                                              Letter ID:
       WORK OPPORTUNITY TAX CREDIT (WOTC)
       Select this box if you have been appointed to represent the taxpayer before the Internal Revenue Services      
       (IRS) for the Work Opportunity Tax Credit.
       Othorization Dates: _____________(Required Beginning Date) through ______________(Required End Date). 

PART 4: CHANGE IN POWER OF ATTORNEY
      
        CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier Powers of Attorney       
        documents except those attached on file for the same tax related/non-tax related matters and years, or periods     
        covered by this Power of Attorney.
        REVOKE PREVIOUS AUTHORIZATION: I Revoke all Powers of Attorney submitted and will represent myself  
        in all tax and benefit matters.
PART 5: EMPLOYER’S SIGNATURE         

  If signed by a corporate officer, partner or fiduciary on behalf of the employer, I certify that I have the authority to execute this Power of 
  Attorney. 
  Signature                                 Name or Title Printed or Typed            Date

* The Unemployment Insurance Agency is abbreviated throughout this form as the “UIA.” 
**If no ending Authorization Date is provided, the above-named representative will be authorized to represent you until you notify the UIA in     
   writing to revoke this Power of Attorney.

UIA 1488
(Rev. 02-20)                                                                                            Letter ID:
             INSTRUCTIONS FOR POWER OF ATTORNEY (FORM UIA 1488)
Complete and file Form UIA 1488, Power of Attorney, if you         All mail will be sent to the address you entered in Part 2 of this 
wish to appoint an individual, firm, or organization as your       form.  To change the mailing address after submission of this 
representative in tax or benefit matters before the UIA. Failure   form, use your Michigan Web Account Manager (MiWAM) at 
to complete this form will prohibit the UIA from discussing        www.michigan.gov/uia.
your information with another person or releasing your 
information to another person, to protect your Firm’s              WORK OPPORTUNITY TAX CREDIT (WOTC):
confidential information.
                                                                   The Work Opportunity Tax Credit (WOTC) is a Federal tax 
PART 1: EMPLOYER INFORMATION                                       credit incentive that Congress provides to the private-sector 
                                                                   businesses for hiring individuals from nine target groups who 
Enter the employer’s name, address, telephone number, fax          have consistently faced significant barriers to employment.  To 
number, and email address.  If the taxpayer is a business          learn more about WOTC and how to apply, visit 
operating under another name, enter the doing business             www.doleta.gov.
as, trade or assumed name.  Enter the Federal Employer 
Identification Number (FEIN), any other applicable FEIN, and       PART 4: CHANGE IN POWER OF ATTORNEY

the UIA Account Number, leave the indicated space blank.           Unless otherwise specified, this Power of Attorney replaces or 
                                                                   revokes any previous Power of Attorney form on file with the 
PART 2: REPRESENTATIVE INFORMATION                                 Michigan UIA for the same tax matters identified on this form.  
            AND AUTHORIZATION DATES                                You must identify any previous authorizations to this form when 
                                                                   filed.
You must submit a separate Power of Attorney form for 
each representative.  Enter the authorized representative’s        PART 5: EMPLOYER SIGNATURE
telephone number, fax number, and email address.  If your 
representative is not an individual, please designate a contact    Sign and date the form if you have the authority to execute the 
person.  Make sure to indicate the beginning and end ending        Power of Attorney on behalf of an employer.
dates of authorization.  Provide the FEIN associated with the 
representative and the representative’s UIA account number,        FILING POWER OF ATTORNEY
if available.  In addition, indicate whether the representative is To file this form, mail or fax it to:
a professional employer organization (PEO), certified public       UIA TAx Office, P.O. Box 8068, Royal Oak, MI 48068-8068
accountant (CPA), human resources specialist, bookkeeper, or 
other service provider.  More than one box may be checked, if      Fax (517) 363-0014
applicable.
                                                                   Direct any questions to the Office of Employer Ombudsman 
                                                                   (OEO) through your MiWAM account at 
PART 3: TYPE OF AUTHORIZATION                                      www.michigan.gov/uia or call 1-855-484-2636.  TTY service 
                                                                   is available at 1-866-366-0004.
Check the General Authorization box to allow your 
representative to act on your behalf to do all of the following: 
(1) inspect and receive confidential information, (2) represent 
you and provide oral or written presentations of fact and/or 
argument, (3) sign reports, (4) enter into agreements, and (5) 
receive all mailings (including forms, billings, and payment 
notices). This authorization applies to all tax/non-tax matters 
and for all years or periods.

You may restrict  your representative’s authorization to act on 
your behalf by checking the Limited Authorization box, and 
then checking the appropriate specific powers boxes.  The 
authorizations selected apply to all tax related/non-tax related 
matters and for all years or periods.  If all 5 boxes apply, 
complete the “General Authorization” section only.  If you check 
the box for line five, you may select the category/categories of 
forms that you want mailed to the Power of Attorney indicated 
on this form.  The categories of forms are: (1) Tax, (2) Claims 
Control, (3) Contested Claims or (4) All.