I filed my Michigan Individual Income Tax Return, MI-1040 before the passage of the federal legislation that excluded up to $10,200 per qualified individual (based on income limits) in unemployment income. What should I do to amend my return?
Michigan taxpayers who filed their original MI-1040 without claiming the federal unemployment income exclusion must file an amended MI-1040 to show a reduced amount owed or a refund.
For Electronic Filers
If you filed your original return electronically using a software product, we recommend attempting to file your amended return using that same product. Most software vendors have updated their products to account for the unemployment exclusion. E-filing your amended return will ensure greater accuracy and faster processing times.
Note: If you are unable to file an amended return electronically, follow the instructions for paper filers.
For Paper Filers
If you paper file your amended return, here are some helpful reminders:
- Use the MI-1040 and check the amended box.
- Include all forms and schedules previously filed with your original return.
- Include Schedule AMD which captures the reason why you are amending the return.
To complete properly, check box "n" and provide the explanation of "Federal Unemployment Exclusion" in box 8. (see example below)
Note: The IRS will process federal returns without requiring an amended return.