Mi 1040X 12 Form – Fill Out and Use This PDF

Mi 1040X 12 Form is an important document for taxpayers who are amending their state income or corporate tax returns. This form allows taxpayers to correct previously filed returns and amend any information to reflect exactly howtyheir tax liability should be calculated. By filing this form, taxpayers can change their deductions, credits, income, or other items. Additionally, they can also explore the potential impacts of changing unreported tips, rental or business income and expenses, estimated taxes paid on the previous return, and more. As such, Mi 1040X 12 Form is a critical to ensure the accuracy of a taxpayer's return – leaving no margin of miscalculation.

Mi 1040X 12 Form PDF Details

Are you an individual taxpayer trying to figure out your tax return for the year? If so, you may have come across a complicated form - Form 1040X. This Internal Revenue Service (IRS) form helps taxpayers amend their federal income tax returns in order to correct mistakes or omissions in the original filing. Although completing this document can seem intimidating at first, knowing the purpose of 1040X and understanding how it works can help make the process less daunting! Keep reading if you need assistance navigating through this important IRS document.

Question	Answer
Form Name	Mi 1040X 12 Form
Form Length	4 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min
Other names	2013, michigan 1040cr7 form for 2009, MI-1040CR-5, Preparers

Form Preview Example

Michigan Department of Treasury (Rev. 04-13), Page 1

MICHIGAN Amended Income Tax Return MI-1040X-12

Issued under authority of Public Act 281 of 1967. Type or print in blue or black ink.

NOTE: If you are amending for tax year 2011 or prior, you must use Form MI-1040X.

1.ENTER TAX YEAR you are amending (YYYY)

2. Filer’s First Name	M.I.	Last Name	3.	Filer’s Social Security No. (Example: 123-45-6789)
			3.	Filer’s Social Security No. (Example: 123-45-6789)

If a Joint Return, Spouse’s First Name	M.I.	Last Name

			4.	Spouse’s Social Security No. (Example: 123-45-6789)
Home Address (Number, Street, or P.O. Box)


City or Town			State		ZIP Code

FILING STATUS

5.On Original Return

6.On This Return

Single		Married -		Married -
Single		Filing Jointly Filing Separately *
		Filing Jointly Filing Separately *
			.....................		* If married, iling separately, enter Spouse’s full name:
	................		.....................		* If married, iling separately, enter Spouse’s full name:

................ .....................

INCOME, ADDITIONS AND DEDUCTIONS			A. On Original Return	B. Net Change		C. Correct Amount
7.	Adjusted gross income. Explain changes on line 39	7.
8.	Additions to adjusted gross income	8.
9.	Total income. Add lines 7 and 8	9.
10.	Subtractions from adjusted gross income	10.
11.	Balance. Subtract line 10 from line 9	11.
12.	Multiply number of exemptions by applicable amount (see instructions)...	12.
13.	Taxable income. Subtract line 12 from line 11	13.
14.	Tax. Multiply line 13 by tax rate (see instructions)	14.
NONREFUNDABLE CREDITS
15.	Credit for Income Tax Imposed by Government Units Outside Michigan	15.
16.	Historic Preservation Tax Credit (nonrefundable, attach Form 3581)..	16.
17.	Small Business Investment Tax Credit (attach applicable certiicate)	17.
18.	Total nonrefundable credits. Add lines 15 through 17	18.
19.	Subtract line 18 from line 14. If line 18 is more than line 14, enter “0”	19.
20.	Voluntary Contributions (see instructions)	20.
21.	Use tax due (see instructions)	21.
22.	Add lines 19, 20 and 21	22.
REFUNDABLE CREDITS AND PAYMENTS
23.	Property Tax Credit (attach MI-1040CR or MI-1040CR-2)	23.
24.	Farmland Preservation Credit (attach MI-1040CR-5)	24.
25.	Michigan Earned Income Tax Credit (attach copy of federal return) ...	25.
26.	Historic Preservation Tax Credit (refundable, attach Form 3581)	26.
27.	Michigan tax withheld (attach Schedule W)	27.
28.	Estimated tax, extension payments and credit forward	28.
29.	Amount paid with original return, plus additional tax paid after iling (do not include interest or penalty) ...				29.		00
30.	Total refundable credits and payments. Add lines 23 through 29 of column C				30.		00

REFUND OR BALANCE DUE

31.	Overpayment, if any, on original return (see instructions)			31.
32.	Subtract line 31 from line 30 (if negative, see instructions.)			32.
33.	If line 22, column C, is greater than line 32, enter BALANCE DUE
	Include interest	and penalty	.......(if applicable, see instructions)	33.

34. If line 22, column C, is less than line 32, enter REFUND to be received

34.

+ 0000 2013 10 01 27 2	Continue on page 2. This form cannot be
	processed if page 2 is not completed and attached.

MI-1040X-12, Page 2

Filer’s Social Security No.

*Enter dates of Michigan residency for tax year being amended.

RESIDENCY STATUS

Resident

Nonresident

Part-Year Resident *

Enter dates as MM-DD-YYYY (Example: 04-15-2013).

35. On Original Return

.........................

.............................

................... FROM

36. On This Return ...............

.........................

.............................

................... FROM

EXEMPTIONS

37. Complete only if changing the number of exemptions. Enter a number for all that apply in the appropriate box (see instructions).

Enter the number of exemptions claimed:		On Your Original Return			On This Return
a.	Number of federal exemptions	a.	......................................	a.
b.	Deaf, blind or disabled *	b.	......................................	b.
c.	. ......................Number of qualiied disabled veterans	c.	......................................	c.

*Applies to people who are hemiplegic, paraplegic, quadriplegic or classiied as totally and permanently disabled under Social Security guidelines.

38.List below all your dependents and answer all questions for each dependent (E-H answer “Yes” or “No”). Attach separate sheet if necessary.

A	B	C	D	E	F	G	H
						Did the	Was this
				Did the dependent	Did you provide	dependent live	dependent
				ile a federal return	more than half the	with you more	claimed on
				and claim exemption	dependent’s	than 6 months	your original
Name	Social Security Number	Relationship	Age	for self?	support?	during the year?	return?

EXPLANATION OF CHANGES

39.Explain change in number of dependents and changes to income, deductions and credits. Show computations in detail and attach applicable schedules and supporting documentation if necessary.

Taxpayer Certiication. I declare under penalty of perjury that the information in this			Preparer Certiication. I declare under penalty of perjury that
return and attachments is true and complete to the best of my knowledge.			this return is based on all information of which I have any knowledge.

Filer’s Signature		Date	Preparer’s PTIN, FEIN or SSN

			Preparer’s Business Name (print or type)

Spouse’s Signature		Date

			Preparer’s Business Address (print or type)

	By checking this box, I authorize Treasury to discuss my return with my

	preparer.
	preparer.

Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956

Pay amount on line 33. Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929

Make your check payable to “State of Michigan.” Print your Social Security number, the tax year you are amending and “MI-1040X-12”

on the front of your check. If paying on behalf of another taxpayer, write the taxpayer’s name and Social Security number on the check. Do not staple your check to the return. Keep a copy of your return and all supporting schedules for six years from the date iled or the due date,

whichever is later.

+ 0000 2013 10 02 27 0

MI-1040X-12, Page 3

Instructions for Form MI-1040X-12

Amended Michigan Income Tax Return

General Instructions

Use this form to correct income tax returns, credit claims and

schedules for tax year 2012 or 2013. If you are amending for tax year 2011 or prior, you must use form MI-1040X. Visit www.michigan.gov/taxes to locate tax forms.

To Amend Credit Claims

If amending any of the following credit claims, ile Form

MI‑1040X‑12 and attach the document indicated:

•Michigan Historic Preservation Tax Credit (Attach a corrected Form 3581.)

•Small Business Investment Tax Credit (Attach a Michigan

Strategic Fund certiicate.)

If you are amending the following credits and have no

adjustments to Form MI-1040 write “Amended” on the top of the

corrected credit form and do not ile Form MI-1040X-12:

•Farmland Preservation Tax Credit Claim

(Attach a corrected MI-1040CR-5 to a new MI-1040 and write “Amended” at the top of the form.)

•Michigan Homestead Property Tax Credit Claim (MI-1040CR)

•Michigan Homestead Property Tax Credit Claim for Veterans and Blind People (MI-1040CR-2)

Important note for Michigan Home Heating Credit Claim

(MI-1040CR-7) ilers. If amending Form MI-1040CR-7, ile a MI-1040CR-7 for the appropriate year and write “Amended” at

the top. An amended claim requesting an additional refund will

not be accepted after September 30 following the year of the

claim.

To Amend Schedules

To avoid processing delays, if the change on your income tax return is the result of a change to a schedule, attach a copy of the corrected schedule to Form MI-1040X-12. This applies to federal

schedules as well as Michigan schedules.

Income and Deductions

If you have questions about what income is taxable or what is deductible, see the instructions for Form MI-1040 (and related schedules and forms) for the tax year you are

amending. If you need forms or assistance, visit our Web site at

www.michigan.gov/taxes.

When to File

File Form MI-1040X-12 only after your original return or claim has been iled and completed processing. If you are claiming a refund on your amended return, you must ile it within four years of the due date of your original return. For example, if you wish to amend a 2012 return, Form MI-1040X-12 must be postmarked by April 17, 2017.

Interest and Penalty

If your amended return results in tax due, include interest with

your payment. Interest is 1 percent above the prime rate which is adjusted on July 1 and January 1. For information on interest

rates, visit our Web site at www.michigan.gov/taxes. Penalty, if applicable, is 10 percent of the tax due (minimum $10).

Rounding Dollar Amounts

Round down all amounts less than 50 cents. Round up all amounts of 50 through 99 cents. Do not enter cents.

Line-by-Line Instructions

Lines not listed are explained on the form.

Line 1: Enter the tax year you are amending (calendar year or iscal year). Your return cannot be processed without this

information

Lines 7 through 28: Enter an explanation of changes to these lines on line 39. See special instructions for amending use tax on line 21. Attach copies of corrected or new schedules.

Column A: Enter the amounts shown on your original return or as adjusted due to an examination of your original return.

Column C: Report the corrected totals after taking into account

the amounts of the increases or decreases shown in column B.

If there are no changes, enter the amount reported in column A.

Line 7: If you are correcting Adjusted Gross Income (AGI) due to the amount of wages or other employee compensation, attach

Schedule W. If you are correcting AGI based on an amended federal return, provide a copy of the amended federal return and supporting schedules.

Line 12: Enter the exemption allowance based on the number of exemptions claimed on line 37.

	Michigan	Special	Disabled
Year	Personal	Special	Disabled
Year	Exemption	Exemptions	Veteran
2012	$ 3,763	$ 2,400	$ 300
2013	$ 3,950	$ 2,500	$ 300

Filers who can be claimed as a dependent on someone else’s return follow special rules. Refer to the instructions for tax year

being amended.

Line 14: Your taxable income must be multiplied by the tax rate

in effect for the year you are amending.

Year	Tax Rate
2012	4.33%
2013	4.25%

Lines 15 through 17: Enter changes in your nonrefundable

credits. See instructions for the tax year being amended to determine the amount of your credit. Attach a copy of Form 3581

if you are amending or claiming a new Historic Preservation Tax Credit.

Line 20: Amended amounts for voluntary contribution funds or programs will not be accepted.

Line 21: Amended use tax amounts will not be accepted on the

MI‑1040X‑12. To amend your use tax, write a letter to Michigan

Department of Treasury, Business Tax Division, P.O. Box 30427, Lansing, MI 48909.

Lines 23 through 26: Enter changes in your property tax

MI-1040X-12, Page 4

credit, farmland preservation credit, earned income tax credit, and/or historic preservation tax credit. Attach the appropriate amended claim documentation: Forms MI-1040CR, MI-1040CR-2, MI-1040CR-5, or 3581.

Line 27: Enter the amended tax withheld by your employer. Attach a corrected Schedule W and provide an explanation to support your claim, including the circumstances that

created the corrected Schedule W if it was corrected.

If you are claiming a repayment credit for tax paid on income reported in a previous year, add the amount of the credit to the Michigan tax withheld. Write the words “Claim of Right/ Repayments” next to line 27. Attach a schedule showing the computation of the credit, proof of the repayment, and pages 1 and 2 of your U.S. Form 1040 and Schedule A if applicable.

Line 28: Enter total Michigan estimated tax payments, amounts credited forward from 2011 or 2012, and any payment made with

a request for extension.

Line 29: Enter the amount paid with your original return, and any additional tax paid after you iled your original return. Do not

include interest or penalty payments.

Line 31: Enter the amount of refund you received from your original return. If you received more than one refund from the original return, include the total amount of refunds on this line, also include the amount to be credited to next year. Do not

include interest received on your refunds.

Lines 32 and 33: If line 32 is negative, treat it as a positive amount and add it to the amount on line 22, column C. Enter the

result on line 33. This is the amount you owe. Include interest with your payment. (See “Interest and Penalty” on page 3.) Make your check payable to “State of Michigan” and write

your Social Security number, “2012” or “2013” and the words

“MI-1040X-12” on the front of the check. If paying on behalf of another taxpayer, write the taxpayer’s name and Social Security number on the check. Payment is not required if the tax due is less than $1. To ensure accurate processing of your return, send one check for each return.

Line 34, REFUND: If line 32 is greater than line 22, column C, subtract line 22, column C, from line 32 and enter this amount as your refund.

Exemptions

Line 37: Enter the number of federal exemptions and Michigan special exemptions claimed on your original return and claimed

on this return.

Review the instruction booklet for tax year being amended if you need deinitions or more information.

Complete lines 37 through 39 if you are changing the number of exemptions or exemption allowance you originally claimed. On line 37, enter the number of exemptions you claimed on your original return and the number of exemptions you are claiming

on this amended return.

Deaf, Blind or Disabled: You qualify for the deaf exemption if the primary way you receive messages is through a sense other than hearing, for example: lip reading or sign language. You qualify for the blind or disabled exemption if you are blind, hemiplegic, paraplegic, quadriplegic or totally and permanently disabled. Blind means your better eye permanently has 20/200 vision or less with corrective lenses, or your peripheral ield of vision is 20 degrees or less. Totally and permanently disabled means disabled as deined under Social Security Guidelines 42 USC 416. Individuals 66 or older may not claim an exemption as totally and permanently disabled.

Qualified Disabled Veteran: A taxpayer may claim an exemption in addition to the taxpayer’s other exemptions if

(a)the taxpayer or spouse is a qualiied disabled veteran, or

(b)a dependent of the taxpayer is a qualiied disabled veteran. To be eligible for the additional exemption an individual must be a veteran of the active military, naval, marine, coast guard, or air service who received an honorable or general discharge

and has a disability incurred or aggravated in the line of duty as described in 38 USC 101(16). This additional exemption may

not be claimed on more than one tax return. See the instructions for line 12, page 3.

Line 39: Enter the line reference from page 1 for each line where a change is reported and give a detailed explanation of the reasons for the change. If an explanation is not provided, the processing of your return will be delayed.

When You Are Finished

Refund, Credit or Zero Return. Mail your return to:

Michigan Department of Treasury

Lansing, MI 48956

Pay amount on line 33. Mail your check and return to:

Michigan Department of Treasury

Lansing, MI 48929

Do not staple multiple prior year returns together. However, you can mail multiple prior year returns in the same envelope.

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2013 conclusion process explained (stage 2)

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