What forms do I use to correct an error on my return for tax years 2017 and forward?
To make corrections, file a Michigan Individual Income Tax Return (MI-1040) and check the Amended Return box at the top of page 1. Include the Michigan Amended Return Explanation of Changes (Schedule AMD) with all applicable schedules and supporting documents.
If a change on your federal return affects your Adjusted Gross Income (AGI) and/or your exemptions, you must file an amended Michigan return within 16 weeks of the change. Include a copy of your amended federal return with all applicable schedules and supporting documents. Submit payment of any tax and interest due.
Examples of supporting documents include but are not limited to:
The Michigan Amended Return Explanation of Changes (Schedule AMD)
Michigan Schedules and Forms (e.g. Schedule W, Schedule 1, Form 4884, MI-1040CR)
Federal amended return and schedules
Copies of the Internal Revenue Service (IRS) audit report, notice, federal transcripts or other supporting documents
Property tax statements/lease agreements
Copy of original or corrected W-2(s), 1099(s), and/or U.S. Schedule K-1(s)
Copy of other state return(s)
To amend only a homestead property tax or home heating credit, file a new MI-1040CR, MI-1040CR-2, or MI-1040CR-7 respectively for tax year 2020. Check the Amended Return box on the top of page 1 of each credit claim; do not file a new MI-1040 or Schedule AMD. Include a copy of your property tax statement(s), and/or lease agreement along with a statement from your heat provider indicating the total heat cost.
A claim for a refund must be filed within four years of the due date of the original MI-1040, MI-1040CR, or MI-1040CR-2.
A home heating credit claim must be filed by September 30th of the year following the year of the claim. For example, a home heating credit claim for tax year 2020 is due by September 30, 2021. No extension is allowed on the home heating credit. If the home heating credit claim is filed after September 30th, the credit will be denied.