For Living Wage Earner. For tax years beginning after December 31, 2024 (except for 2) The taxpayer filed an application showing wages computed or paid on behalf of and with the approval of the taxpayer (or with the consent of the taxpayer under the order of the court) by an employer or an agent of the employer and the employer or agent certifies that the wages are remitted to the employer and not to the taxpayer. For Living Wage Earner (Rev. of 2004). If the taxpayer is not a United States citizen, a United States corporation incorporated in Michigan, or a nonresident alien living in Michigan and not a tax-exempt organization, the taxpayer must designate a representative, a trustee if required. For a person paying wages under an agreement between the taxpayer and an employee organization, the agreement must also authorize the organization to certify the income to the employment standards agency. If the agreement is between an employer and employees, it will be signed by each employee. In the case of a trust or corporation, all the members are required to sign the instrument. Example 10. For Living Wage Earner Example. a. Application for Employer Identification (EIN). If the taxpayer is a resident alien who has lived in the United States for over 5 years, the taxpayer should enter the taxpayer's U.S. taxpayer identification number: File name (See Specific Instructions on page 2.). (Optional). File address (See Specific Instructions on page 2.), See Specific Instructions on Page 2.). In the case of a corporation, all the members are required to sign the instrument. (Optional). Form 11, Statement of Employer's Principal Place of Business. The filing address must be the principal place of business for the taxpayer, provided by the taxpayer and verified by the Internal Revenue Service (IRS). The required format: Form must include the following information. Form W-9. Form 1099. Employer's name. Taxable wages paid or accrued during the year. Taxpayers must provide the name, address, and taxpayer identification (EIN) number of the employer(s) during the calendar year in which the wages are paid: In the case of a living wageworker, the name, address, and EIN number of the employer must show: For a living wageworker: Form 11, Statement of Employer's Principal Place of Business.