L-1040X Amend Instructions

Sep 19, 2026

Instructions for correcting a previously filed Form L-1040 using Form L-1040X as the new tax return. Covers what documents are needed, when and how to file by tax year, and how amended entries under “Correct Amount/Correct Number/Amount” should match what would have been reported originally. Explains who must file, timing rules for credit/refund claims, interest and late-payment penalty guidance, and special procedures for deceased taxpayers, including refund claims and required attachments.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

General Instructions

Who Must File an Amended Return

When to File an Amended Return

Interest and Penalty

Deceased Taxpayer

Where to File Your Amended Return

Form L-1040X, Page 1, Instructions

Tax Year Being Amended

Name, Address, Social Security Number (SSN)

Residency Status

Filing Status

GENERAL INSTRUCTIONS Use form L-1040X to correct a Form L-1040 previously filed. Form L- 1040X will be your new tax return. Filing of Form L-1040X will change the data from your original return (or your previously filed amended return for the tax year) to the new corrected information. The entries you make under the columns headed Correct Amount or Correct Number or Amount are the entries you would have made on your original return had it been filed correctly. To complete form L-1040X you will need: 􀁸 Form L-1040X and these instructions; 􀁸 A copy of the original Lansing return you are amending, including supporting forms, schedules and any worksheets; 􀁸 Notices from Lansing on any adjustments to that return; 􀁸 Instructions for the form you are amending. 􀁸 A copy of your federal amended return, Form 1040X File a separate form L-1040X for each year you are amending. If you have filed (or are filing) an amended federal or Michigan return, you may also need to file an amended Lansing return. WHO MUST FILE AN AMENDED RETURN An amended return is required to be filed to report corrections to taxable income, deductions or exemptions that result in additional tax due or an overpayment of tax to be claimed as a refund or credit. If an audit by the Internal Revenue Service or the Michigan Department of Treasury results in a federal or state income tax liability that also affects a taxpayer’s Lansing income tax liability, an amended return is required to be filed within 90 days from the date of the final federal or state tax determination. A taxpayer is not allowed to change their method of accounting or method of apportionment of net profits after the due date, or the extended due date, for filing the original return. An amended return is not required when the Income Tax Department adjusted your return and informed you of the correction. WHEN TO FILE AN AMENDED RETURN File Form L-1040X only after you have filed your original return for the tax year. Generally for a credit or refund Form 1040X must be filed within 4 years of the due date (including extensions) or within 4 years after the date you paid the tax, whichever date is later. INTEREST AND PENALTY Interest is due on taxes not paid by the original due date even if you had an extension of time to file the return. Penalty for late payment of tax (tax not paid by the original due date) may be assessed. However, penalty is normally waived for a voluntarily filed amended return. DECEASED TAXPAYER If the taxpayer or spouse died before filing an amended return , on page 1, mark (X) the box located under the social security numbers, and, on page 2, enter the taxpayer’s or spouse’s date of death in the DOD box on the taxpayer’s or spouse’s signature line. If filing a joint return as the surviving spouse, write “Filing as a surviving spouse” in the signature area on page 2 of the return form on the same line as you entered the person’s date of death. Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file Form L-1040X to claim the refund. If you are a court-appointed personal representative or any other person claiming a refund, file Form L-1040X and attach a copy of federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you are filing a return for a deceased taxpayer as a court appointed representative, attach a copy of the certificate that shows your appointment. All others filing a return for a deceased taxpayer must attach a copy of federal Form 1310, or a copy of the death certificate, if the taxpayer or spouse is deceased. If Form 1310 is attached, mark (X) the box (located on page 1 under the social security number area) indicating attachment of the form. WHERE TO FILE YOUR AMENDED RETURN Mail Form L-1040X and all required attachments to. Lansing Income Tax Department 124 W Michigan Ave, 1st Floor Lansing, MI 48933 DISCLAIMER These instru

FAQs

What is Form L-1040X used for?

Form L-1040X corrects information on a previously filed Form L-1040. It becomes the new tax return and changes the data to the corrected amounts.

When must an amended return be filed?

File Form L-1040X only after the original return for the tax year is filed. For a credit or refund, Form 1040X generally must be filed within 4 years of the due date (including extensions) or within 4 years after the tax was paid, whichever is later.

Are interest and penalties charged for amended returns?

Interest is due on taxes not paid by the original due date, even with an extension. Penalties for late payment may apply, but penalties are normally waived for a voluntarily filed amended return.

Sep 19, 2026

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