Beginning with tax year 2017, if you need to make a correction to your return, file a new complete MI-1040. Check the Amended Return box at the top of page 1 of the form, and file the Schedule AMD and all applicable schedules and supporting documentation to amend your return. If you are amending for tax year 2016 or prior, you must use Form MI-1040X-12. If you are due a refund on your amended return, you must file it within four years of the due date of the original return.
Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. If a change on your federal return affects Michigan taxable income, you must file an amended return within 120 days of the change. You must include a copy of your amended federal return and all supporting schedules. Include payment of any tax and interest due.
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 the appropriate year. 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. If applicable, include a copy of your property tax statement(s), and/or lease agreement and a copy of your heat statement.