5530: Amended Return Explanation of Changes (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 5530 (Schedule AMD) explains changes to an amended Michigan individual income tax return, credit claims and schedules. It reports original and amended adjusted gross income, reasons for amending, and the return or supporting form lines that changed.
Who files this form
Include Schedule AMD (Form 5530) when you check the Amended Return box on your Michigan Individual Income Tax Return (MI-1040). You must also include all applicable schedules and supporting documents.
If you are changing only one of the following credit claims and have no changes to your MI-1040, check the Amended Return box on the credit claim instead. Do not file a new MI-1040 or Schedule AMD:
- Homestead Property Tax Credit (MI-1040CR)
- Homestead Property Tax Credit for Veterans and Blind People (MI-1040CR-2)
- Home Heating Credit (MI-1040CR-7)
When it's due
- 2024 amended return example: The instructions give April 16, 2029, as the postmark deadline for amending a 2024 return to claim a refund. This example is not a deadline for a 2025 return.
- Home Heating Credit, by claim year: 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 2025 MI-1040.
What you'll need
Have your original and amended Michigan adjusted gross income amounts available, along with the filer's full name and Social Security number. For a joint return, provide the spouse's information too.
Include documents that support your changes, as applicable:
- Corrected Michigan or federal schedules, plus your amended federal return and schedules for an AGI change.
- IRS audit reports, notices, federal transcripts or other documents supporting federal adjustments.
- Other state returns for changes to the credit for income tax imposed outside Michigan.
- Schedule W for Michigan withholding changes, and original or corrected W-2s, 1099s or U.S. Schedules K-1 supporting your changes.
- Schedule 1 for additions or subtractions, or Form 4884 for retirement or pension benefits subtractions.
- MI-1040CR or MI-1040CR-2 for applicable homestead credit changes, with property tax statements or lease agreements supporting the change.
- Corrected MI-1040CR-5 and Schedule CR-5 for the Farmland Preservation Tax Credit, or corrected Form 3581 for the Michigan Historic Preservation Tax Credit.
- Corrected Michigan Schedule FTE (Form 6072) and, if applicable, Form 6074 for changes to the credit for an allocated share of tax paid by an electing flow-through entity.
Common mistakes
- Amending too soon: File an amended return only after the original return or claim has been filed and completed processing.
- Checking a reason box without explaining the change: Check all applicable boxes on line 6, then explain every reason on line 8. Identify the changed lines on MI-1040 or supporting forms.
- Leaving out supporting documents: Include all applicable schedules and documentation. An incomplete explanation or missing documentation may delay processing or cause your return to be denied.
- Filing unnecessary forms for a credit-only change: For MI-1040CR, MI-1040CR-2 or MI-1040CR-7 changes with no MI-1040 adjustments, do not file a new MI-1040 or Schedule AMD.
Questions people ask
What is Schedule AMD used for?
It explains changes to Michigan individual income tax returns, credit claims and schedules.
How long do I have to amend a return to claim a refund?
You must file within four years of the due date of your original return. Wait until your original return or claim has completed processing before filing the amendment.
Do I need to complete the dependent chart?
Complete line 7 only if you are changing the number of dependents. List each eligible dependent and answer every question for that person. Include a separate sheet if needed.
What if a corrected W-2 changes my Michigan withholding?
The instructions' example says 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.
Which form should I see for a farming loss carryback?
See Michigan Farming Loss Carryback Refund Request (Form 5603).