Instructions For Form Mi-1040x - The Amended Michigan Individual Income Tax Return Page 2
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2Line 18: Your taxable income must be multiplied by the
Line 42: Enter refund amount if line 32 (column C) is
rate in effect for the year you are amending. The following
less than line 40. If you are entitled to a refund larger than
rates are applicable:
the amount claimed on your original return, enter only the
additional refund due.
Year
Tax Rate
Mail your return to:
1995
4.4%
Michigan Department of Treasury
1996
4.4%
Lansing, MI 48956
1997
4.4%
Exemptions
1998
4.4%
1999
4.4%
Complete lines 43-46 if you are changing the number of
exemptions or exemption allowance you originally
If you are amending a return for a year before 1995,
claimed. On line 43, check the boxes to indicate the
contact Treasury for the correct rate.
exemptions you originally claimed. On line 44, check the
Line 20: Amended use tax amounts will not be accepted
boxes to indicate the exemptions you wish to claim on this
on the MI-1040X. If you need to amend your use tax, write
amended return. Use the instructions below.
to the Sales, Use and Withholding Taxes Division, 2nd
Federal exemption for self: This is the exemption that
Floor, Treasury Building, Lansing, MI 48922.
you are allowed to claim on your U.S. 1040 return. If you
Lines 22 - 32: Enter changes in your nonrefundable
claimed a federal exemption for yourself, check the box
credits. See instructions for the years you are amending to
under "you." If you are married filing jointly and claimed a
determine the amount of your credit. Attach a copy of
federal exemption for your spouse, check the box under
form 3581 if you are amending to claim a Historic
"spouse."
Preservation Tax Credit.
Age 65 or older: This special exemption is for individuals
Lines 33 - 34: Enter changes in your homestead property
who reached age 65 before December 31 of the year you
tax or farmland preservation credits. You must attach the
are amending. You are considered age 65 the day before
appropriate amended claim form (MI-1040CR, CR-2, or
your 65th birthday. If you claim this exemption, you may
not claim an exemption as a totally and permanently
CR-5).
disabled person.
Line 35: Enter the tax withheld by your employer. A
Deaf: You qualify for this exemption if the primary way
corrected W-2 must be submitted if you are claiming an
you or your spouse receive messages is through a sense
increase in tax withheld.
other than hearing, for example: lip reading or sign lan-
If you are claiming a repayment credit for tax paid on
guage.
income reported in a previous year, add the amount of the
Blind or disabled: You qualify for this exemption if, on
credit to the Michigan tax withheld. Write the words
December 31 of the year you are amending, you or your
"Claim of Right/Repayments" next to line 35.
spouse is blind, hemiplegic, paraplegic, quadriplegic or
Line 36: Enter total Michigan estimated tax payments,
totally and permanently disabled. Blind means your better
amounts credited forward from prior years, and any
eye permanently has 20/200 vision or less with corrective
payment made with requests for extension.
lenses, or your peripheral field of vision is 20 degrees or
less. Totally and permanently disabled means disabled as
Line 37: Enter the amount paid with your original return,
defined under Social Security Guidelines 42 USC 416. If you
and any additional tax paid after you filed your original
are age 65 or older, you may not claim an exemption as
return. Do not include interest or penalty payments.
totally and permanently disabled.
Line 39: Enter the amount of refund you received (or
Unemployment compensation: Check this box if 50 percent
expect to receive) from your original return. If you
or more of your combined adjusted gross income on line 11
received more than one refund from the original return,
(column C) is from unemployment compensation.
include the total amount of refunds on this line. Do not
Child Care Deduction: Beginning with tax year 1998 deduct
include interest received on your refunds.
$600 for each child 6 years of age and under, and $300 for
Line 41: Enter balance due if line 32 (column C) is
each child between 7 and 12, whom you can claim as an
greater than line 40. If line 40 is a negative amount add
exemption.
it to line 32 to compute total tax due. Include interest
Line 47: Enter the line reference from page 1 for each line
with your payment. (See "Interest and Penalty" on the
where a change is reported and give a detailed explanation of
previous page.) Make checks payable to "State of Michi-
the reasons for the change. If you do not give an explanation,
gan" and write your Social Security number, the tax
the processing of your return may be delayed.
year(s) and the words “amended income tax” on the front
of the check. Payment is not required if the tax due is less
than $1.
Mail your return and payment to:
Michigan Department of Treasury
Lansing, MI 48929
MI-1040X Inst.
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