Michigan Amended Return Explanation of Changes

Amended Return Explanation of Changes
2023, Michigan Amended Return Explanation of Changes 5530
Reset Form

Schedule AMD

Michigan Department of Treasury
5530 (Rev. 02-23)

Attachment 26

MICHIGAN Amended Return Explanation of Changes

Tax Year (YYYY)

Issued under authority of Public Act 281 of 1967, as amended.

Instructions: When the Amended Return box is checked on the Michigan Individual Income Tax Return (MI-1040), you must include the Amended
Return Explanation of Changes (Schedule AMD) and all applicable schedules and supporting documentation for a complete filing. If the necessary
documentation is not provided, the processing of your return may be delayed or your return may be denied.
1. Filer’s First Name

M.I.

Last Name

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

If a Joint Return, Spouse’s First Name

M.I.

Last Name

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

4. Adjusted Gross Income (AGI) from original Michigan return

5. AGI from amended Michigan return

REASONS FOR AMENDING

6. Listed below are common reasons for amending your Michigan individual income tax return, credit claims and schedules. Check all boxes that apply.
You must also provide an explanation of the reason for amending your return in the Explanation of Changes box below. See page 2 regarding supporting
documentation to include in the amended return filing.
a.

Federal Audit and/or Other Federal Adjustments (include
a copy of the IRS audit report, notice or other documents)

h.

Credit for Income Tax Imposed by Government Units
Outside Michigan (include copies of other state return(s))

b.

Filing Status

i.

Michigan Withholding (include Schedule W)

c.

AGI (include federal amended return)

j.

Net Operating Loss Carryforward
Note: For carryback, see instructions

d.

Additions (include Schedule 1)

k.

Homestead Property Tax Credit (include MI-1040CR)

e.

Subtractions (include Schedule 1)

l.

Homestead Property Tax Credit for Veterans and Blind
People (include MI-1040CR-2)

f.

Retirement Benefits Subtractions (include Form 4884)

m.

Farmland Preservation Tax Credit (include MI-1040CR-5 and
Schedule CR-5)

g.

Number of Dependents or Exemptions

n.

Other (provide detail in Explanation of Changes box below)

DEPENDENT CHART

7. Complete only if amending to change the number of dependents. List your eligible dependents below and answer all questions for each.
An eligible dependent is a qualifying child or qualifying relative under federal law. Include a separate sheet if necessary.

A

Name

B

Full Social Security
Number

EXPLANATION OF CHANGES

C

Relationship

D

E

Age

Enter “X” if this
person is a qualifying
child or qualifying
relative under federal
law.

F
Enter “X” if the
dependent
filed a federal
return.

G

H

Enter “X” if the
Enter “X” if this
dependent lived
dependent
with you more than was claimed
6 months during the on your original
year.
return.

8. Use the space provided below to explain all reasons for amending your Michigan return. Identify the line(s) from the MI-1040 and/or supporting forms that
have changed. Include all applicable schedules and supporting documentation to submit a complete filing. If a complete explanation and the necessary
documentation is not provided, the processing of your return may be delayed or your return may be denied.

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2023 80 01 27 4

Instructions for Schedule AMD, Amended Return Explanation of Changes
General Instructions
Use this form to explain changes made to your individual income
tax returns, credit claims and schedules. Visit www.michigan.
gov/taxes to locate tax forms.
When to File an Amended Return:
File an amended return 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 2023 return, the amended return must be postmarked
by April 15, 2028.

Supporting Documentation
To avoid processing delays, if the change to your income tax
return is due to a change on your Michigan or federal schedules,
include a copy of the corrected schedule(s) with your amended
return. Include all applicable supporting documentation to
substantiate the change. This may reduce the need for Treasury
to contact you for additional information. Applicable supporting
forms, schedules and documentation of the change(s) include, but
are not limited to:
• Forms or documentation corresponding to the box(es)
checked on page 1 of Schedule AMD
• Copies of the Internal Revenue Service (IRS) audit report,
notice, federal transcripts or other supporting documents
• Copies of your amended federal return and schedules
• Copies of other state return(s)
• Copies of your original or corrected W-2(s), 1099(s), and/or
U.S. Schedule K-1(s)
• Copies of your property tax statement(s) and/or lease
agreement(s).
If amending to correct your Michigan flow-through entity
tax credit, include a copy of the Schedule K-1 with any of the
following received from the flow-through entity: Schedule K-1
notes, Michigan Flow-through Entity Tax Information for Direct
Members report, Indirect Share of Michigan Flow-through
Entity Tax Information for Direct Members report, or the same
information in any other format.

To Amend Credit Claims
Use this form when the Amended Return box is checked on the
Michigan Individual Income Tax Return (MI-1040) and you are
amending the following credit claims:
• Michigan Historic Preservation Tax Credit (include a
corrected Form 3581)
• Small Business Investment Tax Credit (include a Michigan
Strategic Fund certificate)
• Farmland Preservation Tax Credit Claim (include a corrected
MI-1040CR-5 and Schedule CR-5).

If you are amending the following credits and have no
adjustments to your MI-1040, check the Amended Return box
at the top of each credit claim; do not file a new MI-1040 or the
Schedule AMD:
• Michigan Homestead Property Tax Credit Claim
(MI-1040CR)
• Michigan Homestead Property Tax Credit Claim for Veterans
and Blind People (MI-1040CR-2)
• Michigan Home Heating Credit Claim (MI-1040CR-7).
NOTE: An amended MI-1040CR-7 claim requesting an
additional refund will not be accepted after September 30
following the year of the claim.

Amending for a Net Operating Loss Carryback
For tax years 2018 through 2020, to carryback
a
Michigan
net
operating
loss,
see
Michigan
Net
Operating
Loss
Carryback
Refund
Request
(Form 5603-CARES Act). For tax years 2021 and after,
to carryback a farming loss, see Michigan Farming Loss
Carryback Refund Request (Form 5603).

Example 1
John and June file their MI-1040. After filing, they received
a corrected W-2 form which showed an increase in Michigan
withholding. To amend, John and June complete a new MI1040 with the corrected withholding amount and check the
Amended Return box at the top of page 1. They also complete a
Schedule AMD by checking box 6i to indicate the reason for
amending and writing “Corrected W-2 received after filing
original return” in the Explanation of Changes box on line 8.
When filing their amended return, John and June must include
the Michigan Schedule W with their MI-1040. They must also
provide a copy of the corrected W-2 as applicable supporting
documentation for the change.

Example 2
Albert files his MI-1040 with an MI-1040CR. After filing, Albert
realizes the property taxes levied on his original claim were
under reported. Albert only needs to amend the MI-1040CR.
To amend, Albert completes a new MI-1040CR with the correct
amount of property taxes levied and checks the Amended Return
box at the top of page 1. Albert does not need to complete a new
MI-1040 or the Schedule AMD; neither are needed to amend
only a credit claim. When filing the amended credit claim, Albert
includes copies of his 2023 summer and 2023 winter property tax
statements as applicable supporting documentation.