Form Mi-1040x-12 - Michigan Amended Income Tax Return Page 3
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4MI-1040X-12, Page 3
Instructions for Form MI-1040X-12
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 through 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
If there are no changes, enter the amount reported in column A.
(Attach a corrected MI-1040CR-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
supporting schedules.
Important note for Michigan Home Heating Credit Claim
(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
Special
Disabled
Personal
claim.
Year
Exemption
Exemptions
Veteran
$ 3,763
$ 2,400
$ 300
Michigan and Federal Schedule Changes
2012
2013
$ 3,950
$ 2,500
$ 300
To avoid processing delays, if the change on your income tax
$ 4,000
$ 2,500
$ 400
return is the result of a change to a schedule, attach a copy of the
2014
corrected schedule to Form MI-1040X-12. This applies to federal
Filers who can be claimed as a dependent on someone else’s
schedules as well as Michigan schedules.
return follow special rules. Refer to the instructions for the tax
Income and Deductions
year being amended.
If you have questions about what income is taxable or
Line 14: Your taxable income must be multiplied by the tax rate
what is deductible, see the instructions for Form MI-1040
(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
.
4.33%
2012
When to File
2013
4.25%
File Form MI-1040X-12 only after your original return or claim
4.25%
has been filed and completed processing. If you are claiming a
2014
refund on your amended return, you must file it within four years
Lines 15 through 17: Enter changes in your nonrefundable
of the due date of your original return. For example, if you wish
credits. See instructions for the tax year being amended to
to amend a 2012 return, Form MI-1040X-12 must be postmarked
determine the amount of your credit. Attach a copy of Form 3581
by April 17, 2017.
if you are amending or claiming a new Historic Preservation Tax
Credit.
Interest and Penalty
Line 20: Amended amounts for voluntary contribution funds or
If your amended return results in tax due, include interest with
programs will not be accepted.
your payment. Interest is 1 percent above the prime rate which
Line 21: Amended use tax amounts will not be accepted on the
is adjusted on July 1 and January 1. For information on interest
MI‑1040X‑12. To amend your use tax, write a letter to Michigan
rates, visit our Web site at . Penalty, if
Department of Treasury, Business Tax Division, P.O. Box 30427,
applicable, is 10 percent of the tax due (minimum $10).
Lansing, MI 48909.
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