All Things Advocate: What's New?

Treasury has made some notable changes in how taxpayers and practitioners will file amended returns for the 2017 tax year. Below, we’ve highlighted some that deserve your attention:

Amending MI-1040 Returns: Check the Box & Complete the New Schedule

Beginning with tax year 2017 there is a new way to file amended Individual Income Tax (IIT) returns. If you find the need to amend your client’s 2017 return you will need to complete and file a new MI-1040 form, check the Amended Return box on the top of page 1, complete the newly added Line 31, and complete and file the new Michigan Amended Return Explanation of Changes (Schedule AMD). As always, it is important that you also include all applicable schedules and supporting documentation with the amended return. The new Schedule AMD can be found here.

E-Filing Amended Michigan & Amended Detroit IIT Returns

Tax year 2017 is the first year in Treasury’s history that taxpayers and practitioners will be able to e-file both Michigan and Detroit amended IIT returns. To learn more about e-filing go to www.mifastfile.org

Amending Homestead Property Tax or Home Heating Credit

Taxpayers or practitioners amending only a homestead property tax or home heating credit, must file a new MI-1040CR, MI-1040CR-2, or MI-1040CR-7 and 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. Credit only returns are not eligible to be e-filed.

Amending Tax Years 2012 – 2016

Taxpayers and practitioners needing to amend tax years 2012 through 2016 must continue to use the MI-1040X-12 form which cannot be e-filed. The MI-1040X-12 can be found here.

Lastly, taxpayers and practitioners will want to take note that all Michigan IIT returns must be e-filed or postmarked by Tuesday, April 17, 2018 (rather than the traditional April 15).