Seems I misspoke a little. Michigan recognizes an LLC taxed as an S corp as an LLC, ignoring the S corp entirely. https://www.michigan.gov/documents/uia/1080_3

Seems I misspoke a little. Michigan recognizes an LLC taxed as an S corp as an LLC, ignoring the S corp entirely. https://www.michigan.gov/documents/uia/1080_394228_7.pdf https://www.michigan.gov/documents/uia/1080_394228_7.pdf NO BENEFIT ENTITLEMENT Unemployed worker performed services for a PARTNERSHIP of which any part is owned by the unemployed worker, or 100% which is owned by any combination of the following: * Unemployed worker * Unemployed worker’s child(ren) * Unemployed worker’s spouse * Both of the unemployed worker’s parents, if unemployed worker is under 18. On page 2, the document goes on to say that owners of a corporation are entitled to limited benefits. They have to pay in to UIA, however. As the owner of an LLC I didn't have to pay into UIA at all for myself or family employees (and in fact got a refund when I mistakenly paid in).