What forms do I use to correct an error on a 2015 or 2016 return?
To make corrections on your 2015 or 2016 return, file a Michigan Amended Individual Income Tax Return (MI-1040X-12). Include 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 120 days 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:
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 credit for 2015 or 2016, file a new MI-1040CR or MI-1040CR-2 for the appropriate year and write ‘Amended’ at the top of the form. Do not file an MI-1040X-12. Include a copy of your property tax statement(s) and/or lease agreement.
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.
You may not amend a home heating credit claim for a prior year.