Michigan Amended Michigan Income Tax Return

Amended Michigan Income Tax Return
2016 Amended Income Tax Return MI-1040X-12
Reset Form
Michigan Department of Treasury (Rev. 05-16), Page 1 of 2

MICHIGAN Amended Income Tax Return MI-1040X-12
Issued under authority of Public Act 281 of 1967, as amended. Type or print in blue or black ink.

NOTE: If you are amending for tax year 2011 or prior, you must use Form MI-1040X.
1. ENTER

TAX YEAR you are amending (YYYY):

2. Filer’s First Name

M.I.

Last Name

If a Joint Return, Spouse’s First Name

M.I.

Last Name

3. Filer’s Full Social Security No. (Example: 123-45-6789)

4. Spouse’s Full Social Security No. (Example: 123-45-6789)
Home Address (Number, Street, or P.O. Box)
City or Town

State

FILING STATUS

Single

Married
Filing Jointly

Married
Filing Separately *

5. On Original Return

................


.....................


6. On This Return

................


.....................


ZIP Code

* If married filing separately, complete line 4 and enter
spouse’s full name below:

INCOME, ADDITIONS AND DEDUCTIONS

A. On Original Return

B. Net Change

C. Correct Amount

To avoid processing delays, attach all supporting documentation for your adjustments.

7.
8.
9.
10.
11.
12.
13.
14.

Adjusted gross income. Explain changes on line 39 ........................
Additions to adjusted gross income .....................................................
Total income. Add lines 7 and 8 .........................................................
Subtractions from adjusted gross income ...........................................
Balance. Subtract line 10 from line 9 ..................................................
Multiply number of exemptions by applicable amount (see instructions)...
Taxable income. Subtract line 12 from line 11 ...................................
Tax. Multiply line 13 by tax rate (see instructions)...............................

7.
8.
9.
10.
11.
12.
13.
14.

15.
16.
17.
18.
19.
20.
21.
22.

Credit for Income Tax Imposed by Government Units Outside Michigan
Historic Preservation Tax Credit (nonrefundable, attach Form 3581)
Small Business Investment Tax Credit (attach applicable certificate)
Total nonrefundable credits. Add lines 15 through 17 .........................
Subtract line 18 from line 14. If line 18 is more than line 14, enter “0” ........
Voluntary Contributions (see instructions) ...........................................
Use tax due (see instructions) .............................................................
Add lines 19, 20 and 21.......................................................................

15.
16.
17.
18.
19.
20.
21.
22.

23.
24.
25.
26.

Property Tax Credit (attach MI-1040CR or MI-1040CR-2) ..................
Farmland Preservation Tax Credit (attach MI-1040CR-5) ..................
Michigan Earned Income Tax Credit (attach copy of federal return)
Historic Preservation Tax Credit (refundable, attach Form 3581) ......

23.
24.
25.
26.

27.
28.
29.
30.

Michigan tax withheld (attach Schedule W) ....................................... 27.
Estimated tax, extension payments and credit forward ....................... 28.
Amount paid with original return, plus additional tax paid after filing (do not include interest or penalty) ...
Total refundable credits and payments. Add lines 23 through 29 of column C ............................................

NONREFUNDABLE CREDITS

REFUNDABLE CREDITS AND PAYMENTS

REFUND OR BALANCE DUE

29.
30.

00
00

31. Overpayment, if any, on original return (see instructions) ...........................................................................
32. Subtract line 31 from line 30 (if negative, see instructions.) ........................................................................
33. If line 22, column C, is greater than line 32, enter BALANCE DUE
Include interest
and penalty
(if applicable, see instructions) .......

31.
32.

00
00

33.

00

34. If line 22, column C, is less than line 32, enter REFUND to be received ....................................................

34.

00

+ 0000

2016 10 01 27 6

Continue on page 2. This form cannot be
processed if page 2 is not completed and attached.

MI-1040X-12, Page 2 of 2
Filer’s Full Social Security Number

RESIDENCY STATUS

Resident

Nonresident

Part-Year Resident *

*Enter dates of Michigan residency for tax year being amended.
Enter dates as MM-DD-YYYY (Example: 04-15-2016).

35. On Original Return..........

.........................

.............................

................... FROM

TO

36. On This Return ...............

.........................

.............................

................... FROM

TO

EXEMPTIONS
37.	 Complete only if changing the number of exemptions. Enter a number for all that apply in the appropriate box (see instructions).
Enter the number of exemptions claimed:
a. Number of federal exemptions. ..................................
b. Deaf, blind or disabled * .............................................
c. Number of qualified disabled veterans. ......................

On Your Original Return
......................................
a.
b.
......................................
c.
......................................

a.
b.
c.

On This Return

*Applies to people who are hemiplegic, paraplegic, quadriplegic or classified as totally and permanently disabled under Social Security guidelines.

38.	 List below all your dependents and answer all questions for each dependent (E-H answer “Yes” or “No”).
Attach separate sheet if necessary.
A
B
C
D
E
F

Name

Full Social Security Number

Relationship

Age

Did the dependent
file a federal return
and claim exemption
for self?

Did you provide
more than half the
dependent’s
support?

G

H

Did the
Was this
dependent live
dependent
with you more
claimed on
than 6 months your original
during the year?
return?

EXPLANATION OF CHANGES
39. Explain change in number of dependents and changes to income, deductions and credits. Show computations in detail and
attach applicable schedules and supporting documentation if necessary (see instructions). If an explanation is not provided, the
processing of your return may be delayed or your return may be denied.

Taxpayer Certification. I declare under penalty of perjury that the information in this
return and attachments is true and complete to the best of my knowledge.

Preparer Certification.

Filer’s Signature

Date

Preparer’s PTIN, FEIN or SSN

Spouse’s Signature

Date

I declare under penalty of perjury that
this return is based on all information of which I have any knowledge.

Preparer’s Name (print or type)
Preparer’s Business Name, Address and Telephone Number

By checking this box, I authorize Treasury to discuss my return with my
preparer.

Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956
Pay amount on line 33. Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929
Make check payable to “State of Michigan.” Print last four digits of your Social Security number, the tax year being amended and
“MI-1040X-12” on the front of your check. If paying on behalf of another taxpayer, write the filer’s name and the last four digits of the filer’s
Social Security number on the check. Do not staple your check to the return. Keep a copy of your return and all supporting schedules for six
years from the date filed or the due date, whichever is later.

+ 0000

2016 10 02 27 4

MI-1040X-12, Page 3

Instructions for Form MI-1040X-12
Amended Michigan Income Tax Return

General Instructions
Use this form to correct income tax returns, credit claims and
schedules for tax years 2012 and after. If you are amending for
tax year 2011 or prior, you must use Form MI-1040X. Visit
www.michigan.gov/taxes to locate tax forms.

To Amend Credit Claims
If amending any of the following credit claims, file Form
MI‑1040X‑12 and attach the document indicated:
•	 Michigan	Historic	Preservation	Tax	Credit
(Attach a corrected Form 3581.)
•	 Small	 Business	 Investment	 Tax	 Credit (Attach a Michigan
Strategic Fund certificate.)
If you are amending the following credits and have no
adjustments to Form MI-1040 write “Amended” on the top of the
corrected credit form and do not file Form MI-1040X-12:
•	 Farmland	Preservation	Tax	Credit	Claim (Attach a corrected
MI-1040CR-5 and Schedule CR-5 to a corrected MI-1040 and
write “Amended” at the top of the form.)
•		 Michigan	Homestead	Property	Tax	Credit	Claim (MI-1040CR)
•	 Michigan	Homestead	Property	Tax	Credit	Claim	for	Veterans	
and	Blind	People (MI-1040CR-2)
Important note for Michigan Home Heating Credit Claim
(MI-1040CR-7) filers. If amending Form MI-1040CR-7, file an
MI-1040CR-7 for the appropriate year and write “Amended” at
the top. An amended claim requesting an additional refund will
not be accepted after September 30 following the year of the
claim.
Michigan and Federal Schedule Changes
To avoid processing delays, if the change on your income tax
return is the result of a change to a schedule, attach a copy of the
corrected schedule to Form MI-1040X-12. This applies to federal
schedules as well as Michigan schedules.
Income and Deductions
If you have questions about what income is taxable or
what is deductible, see the instructions for Form MI-1040
(and related schedules and forms) for the tax year you are
amending. If you need forms or assistance, visit our Web site at
www.michigan.gov/taxes.
When to File
File Form MI-1040X-12 only after your original return or claim
has been filed and completed processing. If you are claiming a
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
to amend a 2013 return, Form MI-1040X-12 must be postmarked
by April 17, 2018.
Interest and Penalty
If your amended return results in tax due, include interest with
your payment. Interest is 1 percent above the prime rate which
is adjusted on July 1 and January 1. For information on interest
rates, visit our Web site at www.michigan.gov/taxes. Penalty, if
applicable, is 10 percent of the tax due (minimum $10).

Rounding Dollar Amounts
Round down all amounts less than 50 cents. Round up all
amounts of 50 through 99 cents. Do not enter cents.

Line-by-Line Instructions
Lines not listed are explained on the form.
Line 1: Enter the tax year you are amending (calendar year
or fiscal year). Your return cannot be processed without this
information.
Lines 7 through 28: Enter an explanation of changes to these
lines on line 39. See special instructions for amending use tax on
line 21. Attach copies of corrected or new schedules.
Column A: Enter the amounts shown on your original return or
as adjusted due to an examination of your original return.
Column C: Report the corrected totals after taking into account
the amounts of the increases or decreases shown in column B.
If there are no changes, enter the amount reported in column A.
Line 7: If you are correcting Adjusted Gross Income (AGI) due
to the amount of wages or other employee compensation, attach
Schedule W. If you are correcting AGI based on an amended
federal return, provide a copy of the amended federal return and 

supporting schedules.
	
Line 12: Enter the exemption allowance based on the number of
	
exemptions claimed on line 37. 

Year

Michigan
Personal
Exemption

Special
Exemptions

Disabled
Veteran

2013
2014
2015
2016

$ 3,950
$ 4,000
$ 4,000
$ 4,000

$ 2,500
$ 2,500
$ 2,600
$ 2,600

$ 300
$ 400
$ 400
$ 400

Filers who can be claimed as a dependent on someone else’s
return follow special rules. Refer to the instructions for the tax
year being amended.
Line 14: Your taxable income must be multiplied by the tax rate
in effect for the year you are amending.
Year

Tax Rate

2013

4.25%

2014

4.25%

2015

4.25%

2016

4.25%

Lines 15 through 17: Enter changes in your nonrefundable
credits. See instructions for the tax year being amended to
determine the amount of your credit. Attach a copy of Form 3581
if you are amending or claiming a new Historic Preservation Tax
Credit.
Line 20: Amended amounts for voluntary contribution funds or
programs will not be accepted.

MI-1040X-12, Page 4

Line 21: Amended use tax amounts will not be accepted on the
MI‑1040X‑12. To amend your use tax, write a letter to Michigan
Department of Treasury, Business Tax Division, P.O. Box 30427,
Lansing, MI 48909.
Lines 23 through 26: Enter changes in your property tax
credit, farmland preservation tax credit, earned income tax
credit, and/or historic preservation tax credit. Attach the
appropriate amended claim documentation: MI-1040CR, MI1040CR-2, Form 5049, MI-1040CR-5, or Form 3581.
Line 27: Enter the amended tax withheld by your employer.
Attach a corrected Schedule W and provide an explanation
to support your claim, including the circumstances that
created the corrected Schedule W if it was corrected.
If you are claiming a repayment credit for tax paid on income
reported in a previous year, add the amount of the credit to
the Michigan tax withheld. Write the words “Claim of Right/
Repayments” next to line 27. Attach a schedule showing the
computation of the credit, proof of the repayment, and pages 1
and 2 of your U.S. Form 1040 and Schedule	A if applicable.
Line 28: Enter total Michigan estimated tax payments, amounts
credited forward from prior years, and any payment made with a
request for extension.
Line 29: Enter the amount paid with your original return and
any additional tax paid after you filed your original return. Do not
include interest or penalty payments.
Line 31: Enter the amount of refund you received from your
original return. If you received more than one refund from
the original return, include the total amount of refunds on this
line, also include the amount to be credited to next year. Do not
include interest received on your refunds.
Lines 32 and 33: If line 32 is negative, treat it as a positive
amount and add it to the amount on line 22, column C. Enter the
result on line 33. This is the amount you owe. Include interest
with your payment. (See “Interest and Penalty” on page 3.)
Make check payable to “State of Michigan” and write the last
four digits of your Social Security number, the tax year being
amended, and the words “MI-1040X-12” on the check. If paying
on behalf of another taxpayer, write the filer’s name and last four
digits of the filer’s Social Security number on the check. Payment
is not required if the tax due is less than $1. To ensure accurate
processing of your return, send one check for each return you are
amending.
Line 34, REF UND: If line 32 is greater than line 22,
column C, subtract line 22, column C, from line 32 and enter this
amount as your refund.

Exemptions
Line 37: Enter the number of federal exemptions and Michigan
special exemptions claimed on your original return and claimed
on this return.
Review the instruction booklet for tax year being amended if you
	
need definitions or more information.
	
Complete lines 37 and 38 if you are changing the number of 

exemptions or exemption allowance you originally claimed.
	

On line 37, enter the number of exemptions you claimed on your
original return and the number of exemptions you are claiming
on this amended return.
Deaf, Blind or Disabled: You qualify for the deaf exemption if
the primary way you receive messages is through a sense other
than hearing, for example: lip reading or sign language. You
qualify for the blind or disabled exemption if you are blind,
hemiplegic, paraplegic, quadriplegic or totally and permanently
disabled. Blind means your better eye permanently has 20/200
vision or less with corrective lenses, or your peripheral field of
vision is 20 degrees or less. Totally and permanently disabled
means disabled as defined under Social Security Guidelines 42
USC 416. Individuals 66 or older may not claim an exemption as
totally and permanently disabled.
Qualified Disabled Veteran: A taxpayer may claim an
exemption in addition to the taxpayer’s other exemptions if
(a) the taxpayer or spouse is a qualified disabled veteran, or
(b) a dependent of the taxpayer is a qualified disabled veteran.
To be eligible for the additional exemption an individual must
be a veteran of the active military, naval, marine, coast guard,
or air service who received an honorable or general discharge
and has a disability incurred or aggravated in the line of duty as
described in 38 USC 101(16). This additional exemption may
not be claimed on more than one tax return. See the instructions
for line 12 on page 3.
Line 39: Enter the line reference from page 1 for each line
where a change is reported and give a detailed explanation of
the reasons for the change. If an explanation is not provided,
the processing of your return may be delayed or your
return may be denied. Attach applicable schedules and
supporting documentation of the change(s) including, but not
limited to:
•		 copies of your amended federal return and federal schedules
•		 copies of other state return(s)
•		 copies of your W-2(s), 1099(s), and/or Schedule K-1(s)
•		 copies of your property tax statement(s) and/or lease
agreement(s)
•		 copies of your heat statements

When You Are Finished
Refund, Credit or Zero Return. Mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
Pay amount on line 33. Mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Do not staple multiple prior year returns together. However,
you can mail multiple prior year returns in the same envelope.