How to Amend a Michigan Tax Return

How to Amend a Michigan Tax Return
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You can amend your Michigan tax return only after your original return has been filed and processed. You have three years to file an amended return, unless you are claiming a refund. If you’re claiming a refund on an amended return, it must be filed within four years of the due date of your original return. For instance, if you’re amending a 2006 return, your amendment must be postmarked by April 15, 2011. You can find Form MI-1040X and all other related credit forms and schedules online or at many libraries and government offices.

Obtain Form MI-1040X, Michigan Amended Income Tax Return. You can fill out the form online and then print it out and mail it to the Michigan Department of Treasury. You also can print out blank forms (or get them from other sources, such as a library) and complete them by hand and mail them. You cannot file a Michigan amended tax form electronically. If you filed your original tax return using an electronic email software program, you can return to the site and complete the amended return for free, but you’ll have to print it and mail it.

Read the instructions for Form MI-1040X. Instructions are included with each form, both online and with paper versions. Also make sure to use instructions and tax rates for the year of the return that you’re amending. For example, the state tax rate in 2005 was 3.9 percent; in 2008 it was 4.35 percent.

Enter the year for the tax return you’re amending on Line 1. Your return will not be processed without this information.

Fill in your personal information, including social security numbers, on lines 2 through 6.

Complete lines 7 through 38. There are three columns. Column A is your original tax return information. Column B is the net change in the amounts you’re amending. Column C is the new correct amount of each line. Column A should contain the original return figures or the numbers as adjusted due to an examination or audit of your original return. If a line contains no net changes in column B, simply transfer the Column A figure to Column C. If there are changes to wages or other employee compensation amounts, attach Schedule W.

Fill in lines 39 and 40. Line 39 is the amount paid with your original return. Line 40 is the total refundable credits and payments arrived at by adding lines 30 through 39 of column C.

Complete lines 41 through 44, indicating any changes in your refund or balance due.

Include your residency status on lines 45 and 46.

Make changes to your exemptions in sections 47 and 48. If there are no changes, leave these lines blank.

Use line 49 to explain the changes you’ve made on your amended return. Attach any supporting schedules, such as credit claim forms.

Sign and date the form.

Tips

  • Be sure to use the most current versions of any forms you’re amending, such as Form MI-1040X. To file and amend a sales, use and withholding return, send a copy of your original return, with the corrected tax figures, and write "amended return" at the top of the form. Attach a letter of explanation and include your account number, a contact person and a phone number.