Instructions For Form Mi-1040x - The Amended Michigan Individual Income Tax Return

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INSTRUCTIONS FOR THE AMENDED MICHIGAN
(Rev. 11-99)
INDIVIDUAL INCOME TAX RETURN (form MI-1040X)
with your payment. Interest is 1 percent above the prime
GENERAL INSTRUCTIONS
rate which is adjusted on July 1 and January 1. For infor-
Purpose of Form
mation on interest rates call 1-800-487-7000. Penalty, if
applicable, is 10 percent of the tax due (minimum $10).
Use this form to correct income tax returns, credit claims
ROUNDING DOLLAR AMOUNTS
and schedules.
Round down all amounts less than 50 cents. Round up all
To Amend Credit Claims
amounts of 50 through 99 cents. Do not enter cents.
If you are correcting a credit claim originally filed on a
LINE-BY-LINE INSTRUCTIONS
Michigan Homestead Property Tax Credit Claim
Lines not listed are explained on the form.
(MI-1040CR), a Michigan Homestead Property Tax Credit
Claim for Veterans and Blind People (MI-1040CR-2), a
Lines 9 and 10: Enter the number of federal exemptions
Farmland Preservation Tax Credit Claim (MI-1040CR-5,
and Michigan special exemptions claimed on your original
return and claimed on this return. If you are changing the
or Michigan Historic Preservation Tax Credit (3581), file
number of exemptions or exemption allowance you
an MI-1040X and attach the corrected credit claim.
claimed on your original return, complete lines 43-46 on
Important note for MI-1040CR-7 filers. For tax years
the back of the form.
1995 and after, do not file an MI-1040X when correcting
Review the instruction booklet for the year that you are
an MI-1040CR-7. File an MI-1040CR-7 for the appropri-
amending if you need definitions or more information.
ate year and write "Amended" at the top. Beginning with
Lines 11 - 36: Enter an explanation of changes to these
tax year 1996, an original MI-1040CR-7, or an amended
lines on line 47 on the back of the form.
claim requesting an additional refund will not be accepted
after September 30, following the year of the claim. The
Column A: Enter the amounts shown on your original
return or as adjusted due to an examination of your origi-
deadline for 1996 is September 30, 1997; for 1997,
nal return.
September 30, 1998; September 30, 1999 for 1998, and
September 30, 2000 for 1999.
For example, John Smith filed his 1996 income tax return
reporting an adjusted gross income of $16,500 consisting
To Amend Schedules
of interest, dividends and rental income. Treasury exam-
ined his return and increased his adjusted gross income to
If the change on your income tax return is the result of a
$17,200 after it was established that he had overlooked
change to a schedule, attach a copy of the corrected
dividend income of $700. Mr. Smith must now amend his
schedule to your MI-1040X. This applies to federal
1994 return to report a $900 casualty loss of rental equip-
schedules as well as Michigan schedules. Michigan
ment. He enters $17,200 on line 11 in column A, $900 in
schedules include: Michigan MI-1040 Schedule 1, Michi-
column B and $16,300 in column C.
gan Non Resident and Part Year Resident (Schedule NR),
Column C: Report the corrected totals after taking into
Michigan Tuition and Fees Credit (Schedule CT), Adjust-
account the amounts of the increases or decreases shown
ments of Capital Gains and Losses (MI-1040D), Adjust-
in column B. If there are no changes, enter the amount
ments of Gains and Losses From Sales of Business Prop-
reported in column A.
erty (MI-4797).
Line 11: If you are correcting the amount of wages or
Information on Income and Deductions
other employee compensation, attach the state copy of
additional or corrected W-2 forms.
If you have questions about what income is taxable or
what is deductible, see the instructions for the MI-1040
Line 16: Enter the exemption allowance based on the
return (and related schedules and forms) for the year you
number of exemptions claimed on lines 9 and 10. Please
are amending. If you need forms, call 1-800-FORM-2-ME
note the exemption allowances below.
(367-6263). If you need help, call 1-800-487-7000.
Year
Standard Exemption
Special Exemption
When to File
1995
$ 2,400
$ 900
File form MI-1040X only after you have filed your origi-
1996
$ 2,400
$ 900
nal return or claim. If you are claiming a refund on your
1997
$ 2,500
$ 900
amended return, you must file it within four years of the
1998
$ 2,800
$ 900
due date of your original return. For example, if you wish
1999
$ 2,800
$ 900
to amend a 1995 return, your MI-1040X must be post-
marked by April 17, 2000.
Filers who can be claimed as a dependent on someone
else's return follow special rules. Refer to the instructions
Interest and Penalty
for the year being amended.
If your amended return results in tax due, include interest

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