Instructions For Form Mi-1040x-12 Amended Michigan Income Tax Return

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Instructions for Form MI-1040X-12
MI-1040X-12, Page 3
Amended Michigan Income Tax Return
Rounding Dollar Amounts
General Instructions
Round down all amounts less than 50 cents. Round up all
Use this form to correct income tax returns, credit claims and
amounts of 50 through 99 cents. Do not enter cents.
schedules for tax years 2012 and after. If you are amending for
Line-by-Line Instructions
tax year 2011 or prior, you must use Form MI-1040X. Visit
to locate tax forms.
Lines not listed are explained on the form.
To Amend Credit Claims
Line 1: Enter the tax year you are amending (calendar year
or fiscal year). Your return cannot be processed without this
If amending any of the following credit claims, file Form
information.
MI‑1040X‑12 and attach the document indicated:
Lines 7 thr ough 28: Enter an explanation of changes to these
• Michigan Historic Preservation Tax Credit
lines on line 39. See special instructions for amending use tax on
(Attach a corrected Form 3581.)
line 21. Attach copies of corrected or new schedules.
• Small Business Investment Tax Credit (Attach a Michigan
Strategic Fund certificate.)
Column A: Enter the amounts shown on your original return or
If you are amending the following credits and have no
as adjusted due to an examination of your original return.
adjustments to Form MI-1040 write “Amended” on the top of the
Column C: Report the corrected totals after taking into account
corrected credit form and do not file Form MI-1040X-12:
the amounts of the increases or decreases shown in column B.
• Farmland Preservation Tax Credit Claim (Attach a corrected
If there are no changes, enter the amount reported in column A.
MI-1040CR-5 and Schedule CR-5 to a corrected MI-1040 and
write “Amended” at the top of the form.)
Line 7: If you are correcting Adjusted Gross Income (AGI) due
• Michigan Homestead Property Tax Credit Claim (MI-1040CR)
to the amount of wages or other employee compensation, attach
• Michigan Homestead Property Tax Credit Claim for Veterans
Schedule W. If you are correcting AGI based on an amended
and Blind People (MI-1040CR-2)
federal return, provide a copy of the amended federal return and
Important note for Michigan Home Heating Credit Claim
supporting schedules.
(MI-1040CR-7) filers. If amending Form MI-1040CR-7, file an
Line 12: Enter the exemption allowance based on the number of
MI-1040CR-7 for the appropriate year and write “Amended” at
exemptions claimed on line 37.
the top. An amended claim requesting an additional refund will
not be accepted after September 30 following the year of the
Michigan
Personal
Special
Disabled
claim.
Year
Exemption
Exemptions
Veteran
Michigan and Federal Schedule Changes
2013
$ 3,950
$ 2,500
$ 300
2014
$ 4,000
$ 2,500
$ 400
To avoid processing delays, if the change on your income tax
2015
$ 4,000
$ 2,600
$ 400
return is the result of a change to a schedule, attach a copy of the
2016
$ 4,000
$ 2,600
$ 400
corrected schedule to Form MI-1040X-12. This applies to federal
schedules as well as Michigan schedules.
Filers who can be claimed as a dependent on someone else’s
Income and Deductions
return follow special rules. Refer to the instructions for the tax
If you have questions about what income is taxable or
year being amended.
what is deductible, see the instructions for Form MI-1040
Line 14: Your taxable income must be multiplied by the tax rate
(and related schedules and forms) for the tax year you are
in effect for the year you are amending.
amending. If you need forms or assistance, visit our Web site at
.
Year
Tax Rate
When to File
2013
4.25%
File Form MI-1040X-12 only after your original return or claim
2014
4.25%
has been filed and completed processing. If you are claiming a
2015
4.25%
refund on your amended return, you must file it within four years
of the due date of your original return. For example, if you wish
2016
4.25%
to amend a 2013 return, Form MI-1040X-12 must be postmarked
Lines 15 thr ough 17: Enter changes in your nonrefundable
by April 17, 2018.
credits. See instructions for the tax year being amended to
Interest and Penalty
determine the amount of your credit. Attach a copy of Form 3581
if you are amending or claiming a new Historic Preservation Tax
If your amended return results in tax due, include interest with
Credit.
your payment. Interest is 1 percent above the prime rate which
Line 20: Amended amounts for voluntary contribution funds or
is adjusted on July 1 and January 1. For information on interest
programs will not be accepted.
rates, visit our Web site at . Penalty, if
applicable, is 10 percent of the tax due (minimum $10).

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