5530: Amended Return Explanation of Changes (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Form 5530 (Schedule AMD) explains changes to your Michigan individual income tax return, credit claims and schedules. It reports your original and amended adjusted gross income, reasons for amending, and the return or supporting form lines that changed.
Who files this form
Include Form 5530, also called Schedule AMD, when you check the Amended Return box on your Michigan Individual Income Tax Return (MI-1040). Include all applicable schedules and supporting documents.
Use Schedule AMD when amending an MI-1040 that includes a Michigan Historic Preservation Tax Credit or Farmland Preservation Tax Credit claim.
If you are changing only one of the following credits and have no changes to your MI-1040, check the Amended Return box on the credit claim. Do not file a new MI-1040 or Schedule AMD:
- Michigan Homestead Property Tax Credit (MI-1040CR)
- Michigan Homestead Property Tax Credit for Veterans and Blind People (MI-1040CR-2)
- Michigan Home Heating Credit (MI-1040CR-7)
When it's due
- Tax year 2023 example: The form states that an amended return claiming a refund must be postmarked by April 15, 2028.
- Tax year 2024 Home Heating Credit: The stated rule is that an amended MI-1040CR-7 requesting an additional refund will not be accepted after September 30 following the year of the claim.
The text does not print a specific calendar deadline for amending a 2024 MI-1040.
What you'll need
Gather your original and amended Michigan return information, including adjusted gross income, names and full Social Security numbers. Include the schedules and documents that support each change.
Depending on what you are changing, these may include:
- IRS audit reports, notices, federal transcripts or other supporting documents
- Your amended federal return and schedules
- Corrected Michigan or federal schedules
- Other state returns
- Original or corrected W-2s, 1099s or U.S. Schedule K-1s
- Property tax statements or lease agreements
The form identifies these attachments for specific changes:
- Additions or subtractions: Schedule 1
- Retirement benefits subtractions: Form 4884
- Michigan withholding: Schedule W
- Homestead Property Tax Credit: MI-1040CR
- Homestead Property Tax Credit for Veterans and Blind People: MI-1040CR-2
- Farmland Preservation Tax Credit: MI-1040CR-5 and Schedule CR-5
- Michigan Historic Preservation Tax Credit: Corrected Form 3581
For a Michigan flow-through entity tax credit correction, include Schedule K-1 and the information received from the entity. This may be K-1 notes, the direct-member or indirect-share Michigan Flow-through Entity Tax Information report, or the same information in another format.
Common mistakes
- Amending too soon: File an amended return only after your original return or claim has been filed and finished processing.
- Checking boxes without explaining the changes: Check all applicable reasons on line 6, then explain every reason on line 8. Identify the changed lines on MI-1040 or supporting forms.
- Leaving out documents: Include all applicable schedules and supporting documents. An incomplete explanation or missing documentation may delay processing or cause your return to be denied.
- Filing unnecessary forms for a credit-only change: If you are amending only MI-1040CR, MI-1040CR-2 or MI-1040CR-7 and have no MI-1040 changes, do not file a new MI-1040 or Schedule AMD.
- Completing the dependent chart unnecessarily: Complete line 7 only if you are changing the number of dependents. Answer every question for each dependent listed.
Questions people ask
When can I file an amended return?
Wait until your original return or claim has finished processing. If you are claiming a refund, file the amended return within four years of the original return's due date.
What should I write in the Explanation of Changes box?
Explain all reasons for amending your Michigan return. Identify the lines on MI-1040 or supporting forms that changed, and include the applicable schedules and supporting documents.
What if I received a corrected W-2 showing more Michigan withholding?
The form's example directs you to complete a new MI-1040 with the corrected withholding and check the Amended Return box. Complete Schedule AMD, check box 6i and explain the corrected W-2 on line 8. Include Schedule W and a copy of the corrected W-2.
What information is required when changing my number of dependents?
Complete the dependent chart with each eligible dependent's name, full Social Security number, relationship and age. Mark whether the person is a qualifying child or qualifying relative, filed a federal return, lived with you more than six months during the year, and was claimed on your original return. Use a separate sheet if needed.