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      INSTRUCTIONS FOR FORM L-1040X, LANSING AMENDED INDIVIDUAL INCOME TAX RETURN 
                                   FOR FORM L-1040X, AMENDED INDIVIDUAL INCOME TAX RETURN 
GENERAL INSTRUCTIONS                                                          DISCLAIMER 
Use form L-1040X to correct a Form L-1040 previously filed. Form L-           These  instructions  are  interpretations  of  the  Lansing  Income  Tax 
1040X will be your new tax return. Filing of Form L-1040X will change         Ordinance. The  Lansing  Income  Tax  Ordinance  will prevail  in any 
the data from your original return (or your previously filed amended          disagreement between these instructions and the Ordinance. 
return for the tax year) to the new corrected information. The entries you 
make under the columns headed  Correct Amount or Correct Number or            FORM L-1040X, PAGE 1, INSTRUCTIONS 
Amount are the entries you would have made on your original return            TAX YEAR BEING AMENDED 
had it been filed correctly.                                                  Above the Amended Return Residence Status area, enter the tax year 
To complete form L-1040X you will need:                                       you are amending in the box provided. The tax year also must be 
 Form L-1040X and these instructions;                                        entered in the header line of all other pages of the amended return. 
 A copy of the original Lansing return you are amending, including           NAME, ADDRESS, SOCIAL SECURITY NUMBER (SSN) 
  supporting forms, schedules and any worksheets;                             If you and your spouse are amending a joint return, list your names and 
 Notices from Lansing on any adjustments to that return;                     SSNs in the same order as shown on the original return. If you are 
 Instructions for the form you are amending.                                 changing from separate to a joint return and your spouse did not file an 
 A copy of your federal amended return, Form 1040X                           original return, enter your name and SSN first. 
File a separate form L-1040X for each year you are amending. If you           PO Box. Enter your PO box number only if your post office does not 
have filed (or are filing) an amended federal or Michigan return, you         deliver mail to your home. 
may also need to file an amended Lansing return.                              Foreign address. If you have a foreign address, enter the city name on 
WHO MUST FILE AN AMENDED RETURN                                               the appropriate line. Do not enter any other information on that line; 
An amended return is required to be filed to report corrections to taxable    complete the spaces below that line. Do not abbreviate the country 
income, deductions or exemptions that result in additional tax due or an      name. Follow the country’s practice for entering the postal code and the 
overpayment of tax to be claimed as a refund or credit.                       name of the province, county, or state. 
If an audit by the Internal Revenue Service or the Michigan Department        RESIDENCY STATUS 
of Treasury results in a federal or state income tax liability that also      Indicate your correct residency status for the tax year by marking (X) 
affects a taxpayer’s Lansing income tax liability, an amended return is       the proper box. If residency is different than reported on your original 
required to be filed within 90 days from the date of the final federal or     return, in Part III  (page 2 of Form  L-1040X)  you must explain the 
state tax determination.                                                      change  and  attach  documents  supporting  the  change.  Documents 
A taxpayer is not allowed to change their method of accounting or             acceptable to support a change of residency on an amended return are 
method  of  apportionment  of  net  profits  after  the  due  date,  or  the  a property tax bill or a copy of your lease agreement clearly stating date 
extended due date, for filing the original return.                            of occupancy. 
An amended return is not required when the Income Tax Department              Check residency. To check if an address is located in Lansing, visit 
adjusted your return and informed you of the correction.                      the website located at www.lansingmi.gov/, or call the Income Tax 
WHEN TO FILE AN AMENDED RETURN                                                 epartment at (517) 483-4114. 
                                                                              D
File Form L-1040X only after you have filed your original return for the      FILING STATUS 
tax year. Generally for a credit or refund Form 1040X must be filed           Mark (X) the box that corresponds to your filing status on this return. If 
within 4 years of the due date (including extensions) or within 4 years       this is a change from the filing status on your original return, explain the 
after the date you paid the tax, whichever date is later.                     correction in Part III (page 2 of Form L-1040X). Also, the following may 
INTEREST AND PENALTY                                                          apply to you. 
Interest is due on taxes not paid by the original due date even if you had    Changing from separate returns to a joint return. If you and your 
an extension of time to file the return.                                      spouse are changing from separate returns to a joint return, follow these 
Penalty for late payment of tax (tax not paid by the original due date)       steps: 
may be assessed. However, penalty is normally waived for a voluntarily         Enter in column A the amounts from your return as originally filed or
filed amended return.                                                           as previously adjusted (either by you or the Lansing Income Tax
                                                                                Department).
DECEASED TAXPAYER                                                              To determine the amounts to enter in column B, combine the amounts
If the taxpayer or spouse died before filing an amended return, on page         from your spouse’s return as originally filed or as previously adjusted
1, mark (X) the box located under the social security numbers, and, on          with  any  other  changes  you  or  your  spouse  are  making. If  your
page 2, enter the taxpayer’s or spouse’s date of death in the DOD box           spouse did not file an original return, include your spouse’s income,
on the taxpayer’s or spouse’s signature line. If filing a joint return as the   deductions or credits in the amounts you enter in column B.
surviving spouse, write “Filing as a surviving spouse” in the signature        Read the instructions for column C to figure the amounts to enter in
area on page 2 of the return form on the same line as you entered the           that column.
person’s date of death.                                                        Both of you must sign and date Form L-1040X.
Claiming a refund for a deceased taxpayer.         If you are filing a joint  Liability for payment of taxes. Generally, if you file a joint return, both 
return as a surviving spouse, you only need to file Form L-1040X to           you and your spouse (or former spouse) have joint and several liability. 
claim the refund. If you are a court-appointed personal representative or     This means both of you are responsible for the tax and any interest or 
any other person claiming a refund, file Form L-1040X and attach a            penalty due on the return, as well as any understatement of tax that 
copy of federal Form 1310, Statement of Person Claiming Refund Due            may become due later. If one spouse does not pay the tax due, the 
a Deceased Taxpayer.                                                          other may have to pay. 
If you are filing a return for a deceased taxpayer as a court appointed       PROVIDING ADDITIONAL INFORMATION ONLY 
representative,  attach  a  copy  of  the  certificate  that  shows  your     If you are not changing any dollar amounts you originally reported, but 
appointment. All others filing a return for a deceased taxpayer must          are sending in only additional information, do the following: 
attach a copy of federal Form 1310, or a copy of the death certificate, if     Enter the tax year you are amending
the taxpayer or spouse is deceased. If Form 1310 is attached, mark (X)         Complete name, address, and SSN.
the box (located on page 1 under the social security number area)              Complete the residency status and the filing status.
indicating attachment of the form.                                             Complete Part III, Explanation of Changes.
WHERE TO FILE YOUR AMENDED RETURN                                             TOTAL INCOME AND TAX COMPUTATION 
Mail Form L-1040X and all required attachments to.                            Round all figures to the nearest dollar ($0.01 to $0.49, drop cents; $0.50 
  Lansing Income TaxD  epartment                                              to $0.99, next dollar amount). 
  124 W Michigan Ave, 1st Floor                                               Show any negative numbers (losses or decreases) in Columns A, B, or 
  Lansing, MI  48933                                                          C in parentheses. 

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                   INSTRUCTIONS FOR FORM L-1040X, LANSING AMENDED INDIVIDUAL INCOME TAX RETURN 
                                 FOR FORM L-1040X, AMENDED INDIVIDUAL INCOME TAX RETURN 
If you were a full year resident or nonresident of Lansing during the tax    Lansing’s exemption value is $600. 
year being amended, use the following instructions to file your amended      Line 22 – Total Income Subject to Tax 
return. If you were a part-year resident during the tax year being           Enter the total of line 20 less line 21.  
amended, use Schedule TCX to complete lines 1 through 23 and 
follow the instructions for completing Schedule TCX.                         Line 23 – Tax  (Round to nearest dollar) 
                                                                             Nonresidents enter the result from line 22 multiplied by the nonresident 
If  you  have  questions  such  as  what  income  is  taxable  or  what      tax rate of 0.5% (0.005).  
deductions are allowable, refer to the instructions for Form L-1040. To 
get prior year forms, schedules or instructions, download them from the      Residents enter the result from line 22 multiplied by the resident tax rate 
Lansing website.                                                             of 1% (0.01).  
RESIDENT AND NONRESIDENT INSTRUCTIONS FOR LINES 1                            COLUMN C – Correct Amount 
THROUGH 23 OF FORM L-1040X, PAGE 1                                           To figure the amounts to enter in this column: 
If your original return was e-filed, provide a complete copy of the original  Add the increase in column B to the amount in column A, or
return including all W-2 forms and return attachments.                        Subtract the decrease in column B from the amount in column A.
Generally each line on Form L-1040X matches the line on Form L-1040.         For any item you do not change, enter the amount from column A in 
                                                                             column C. 
A part-year resident filing an amended return uses Schedule TCX lines 
1 through 23 to compute the tax separately on taxable income while a         Example.  Andy originally reported $21,000 as his wages on his 2010 
resident and taxable income while a nonresident. See instructions for        Form L-1040, line 1. He received another Form W-2 for $500 after he 
Schedule TCX following the resident and nonresident instructions.            filed his return. He completes line 1of   Form L-1040X as follows: 
                                                                                       Column A           Column B          Column C 
COLUMN A – Original Amount – or as Previously Adjusted                       Line 1       21,000            500                21,500 
Lines 1 through 23 – Income, Deductions and Tax 
Enter on each line of this column the amount from the original return,       Andy would also report any additional income tax withheld for the City of 
Form L-1040, column C. If any of the amounts on any line have been           Lansing on line 24a, column B. 
previously adjusted by the filing of an amended return or a notice from      PAYMENTS AND CREDITS FOR AMENDED RETURNS 
the Lansing Income Tax Department, enter the adjusted amount for that        Lines 24a through 24c 
line.                                                                        In column A enter amounts as reported on the original return. 
If the total income subject to tax on the return you are amending is $0      In column B enter changes to the amounts in column A. 
and you are reporting corrections on Form L-1040X on lines 1 through         Line 24a – Withholding 
16, enter on line 22 in column A the actual taxable income instead of        If you are changing the tax withheld, attach to the front of Form L-1040X 
$0. Enclose a negative amount in parentheses.                                a copy of all additional or corrected Forms W-2 you received after you 
Example.  Margaret showed $0 taxable income on her original return,          filed your original return. 
even though she actually had a loss of $1,000. She later discovered she      Line 24d – Tax Paid with Original Return and Additional Tax Paid 
had additional income of $2,000. Her Form L-1040X, line 22, would            after Original Return Filed 
show ($1,000) in column A, $2,000 in column B, and $1,000 in column          In column C, Enter the total of the tax paid with the original return and 
C. If she failed to take into account the loss she actually had on her       any tax paid after filing the original return. 
original  return,  she  would  report  $2,000  in  column  C  and  possibly
overstate her tax liability.                                                 Line 24e – Total Payments and Credits 
COLUMN B – Net Change – amount of increase or decrease –                     Add the amounts in column C lines 24a through 24d and enter here. 
explain in Part III (page 2 of Form L-1040X)                                 AMOUNT YOU OWE OR YOUR OVERPAYMENT 
Lines 1 through 16                                                           The purpose of this section is to figure the additional tax you owe or 
Each change reported on lines 1 through 16 in column B must be               excess amount you have paid (overpayment). All of your payments (for 
explained in Part III, page 2. If you need more space than provided in       the tax year you are amending) received up to the date of this amended 
Part III, use Schedule N for the explanation not explained in Part III..     return are taken into account, as well as any overpayment on your 
Attach any schedule or form relating to the change. For example, attach      original  return  or  after  adjustment  by  the  Lansing  Income  Tax 
a copy of your corrected Schedule C if you are amending business             Department. It is as if you were using the new information to complete 
income. If you are amending your return because you received another         your  original  return.  If the  results show  a  larger  overpayment than 
Form W-2, attach a copy of the new W-2.                                      before,  the  difference  between  the  two  becomes  your  new 
                                                                             overpayment. You can choose to receive the overpayment as a refund 
Enter in column B, on the appropriate line, the amount of any change         or apply it to your estimated tax for the following year. It can be used by 
being made to the amount reported in column A for that line.                 the Lansing Income Tax Department to pay other income tax debts due 
Line 17 – Total Additions                                                    Lansing. If the results show that you owe, it is because you do not have 
Enter the total of the amounts on lines 2 through 16.                        enough additional withholding or because filing your original return with 
Line 18 – Total Income                                                       the  information  you  have  now  would  have  resulted  in  a  smaller 
Enter the total of the amounts on lines 1 and 16.                            overpayment or a balance due. 
Line 19 – Total Deductions                                                   Line 25 – Overpayment as Shown on Original Return or Previously 
If any deduction allowed on a Lansing income tax return is changed,          Adjusted 
Part  I,  Deductions  Schedule,  (Form  L-1040X,  page  2)  must  be         Enter the overpayment as shown on your original return, or as 
completed. Enter the total from page 2, Part 1, Deductions Schedule,         previously adjusted by the Income Tax Department. 
line 7, column B. See the instructions for the Deductions Schedule (Part     Line 26 – Adjusted Payments and Credits 
I)under the page 2 instructions,                                             Enter the total of line 24e less line 25. If less than zero (0), see line 27 
Line 20 – Total Income after Deductions                                      instructions. 
Enter the total of line 18 less line 19.                                     Line 27 – Amount You Owe 
Line 21 – Exemptions                                                         If line 25 is larger than line 24e, line 26 will be negative. You owe 
If you are increasing or decreasing the number of exemptions, either         additional tax. To figure the amount owed, treat the amount on line 26 
personal  or  dependent,  claimed  on  your  original  return,  you  must    as positive and add it to the amount on line 23 and enter the result on 
complete the Exemptions Schedule (Form L-1040X, page 2, Part II).            line 27. If line 26 is zero (0), enter the amount from line 23. Otherwise 
If the value of an exemption reported on your original return is being       leave this line blank. 
changed,  you  must  complete  lines  4  through  6  of  the  Exemptions     To pay by check or money order, send your signed Form L-1040X with 
Schedule.                                                                    your payment for the full amount payable to “City Lansing.” Do not send 
On page 1, column B, line 21, enter the amount from page 2, Part II,         cash. Do not attach your payment to Form L-1040X. Instead, enclose it 
Exemptions  Schedule,  line  6,  column  B.  See  instructions  for  the     in the envelope with your amended return.  
Exemptions Schedule (Part II) under the page 2 instructions. 

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INSTRUCTIONS FOR FORM L-1040X, LANSING AMENDED INDIVIDUAL INCOME TAX RETURN
FOR FORM L-1040X, AMENDED INDIVIDUAL INCOME TAX RETURN
On your payment, put your name, address, daytime phone number, and Part III – EXPLANATION OF CHANGES
SSN. If you are filing a joint amended return, enter the SSN shown first The Income Tax Department needs to know why you are filing Form L-
on the return. Also, enter the tax year and type of return you are 1040X. For example, you:
amending (for example, “2011 Form L-1040X”). Lansing will figure any  Received another Form W-2 after you filed your return,
interest or penalty due and send you a bill.  Forgot to claim the IRA deduction.
To help process your payment, enter the amount on the right side of the  Were audited by the IRS and the adjustments made by the auditor are
noted in the attached copy of the Revenue Auditors Report.
check like this: $ XXX.XX. Do notXX use dashes or lines (for example, do Paid Preparer. Generally, anyone you pay to prepare your return must
not enter “$ XXX—” or “$ XXX. .”
If you elected to apply any part of an overpayment on your original sign it and include their Preparer Tax Identification Number (PTIN) in
return to your next year’s estimated tax, you cannot reverse that the space provided. The preparer must give you a copy of the return for
election on your amended return. your records. Someone who prepares your return but does not charge
you should not sign.
Line 28 – Overpayment Assembling Your Return. Assemble any schedules and forms behind
If line 26 is larger than zero (0) and more than line 23, column C, your Form L-1040X in line number order. If you have supporting statements,
tax is overpaid; enter the overpayment, line 26 less line 23. arrange them in the same order as the schedules or forms they support
Line 29 – Amount of Overpayment to be Applied as a Credit and attach them last. Do not attach correspondence or other items
Enter on line 29 the amount, if any, of your overpayment from line 28 unless required to do so.
you want applied to your estimated tax for next year. Also, enter that tax Attach to the front of Form L-1040X:
year in the box indicated. You will be notified if any of your overpayment  A copy of any Forms W-2 or W-2C (a corrected Form W-2);
was used to pay past due income tax, so you will know how much was  A copy of any Form W-2G and Form 1099-R that support changes
applied to your estimated tax. made on this return.
Line 30 – Amount of Overpayment to be Refunded If you owe tax, enclose (do not attach) your check or money in the
Enter the portion, or all, of the amount of overpayment on line 28 you envelope with your amended return. See the instructions for line 27.
want to receive as a refund. If your overpayment is not used to pay past
due income tax, the refund amount on line 30 will be sent separately SCHEDULE TCX INSTRUCTIONS
from any refund you claimed on your original return. PART-YEAR RESIDENT AMENDED RETURN
You will receive a check for any refund due to you. A refund on an A part-year resident filing an amended return uses Schedule TCX to
amended returncannot be deposited directly toyour bank account. compute taxable income and tax for the year being amended. Schedule
TCX provides separate three column areas for changing the reported
FORM L-1040X, PAGE 2, INSTRUCTIONS income and computing the tax for each residence status.
PART I – DEDUCTIONS SCHEDULE A part-year resident is required to compute the tax due for each
If you are changing any of the deductions claimed on your original residence status separately.
return, you must complete Part I, Deductions Schedule. The only
exception is for part-year residents or other taxpayers required to use When using Schedule TCX to compute taxable income and tax, lines 1
Schedule TCX to compute taxable income and tax. Part-year residents through 22 of Form L-1040X must remain blank.
amending a return must use the deductions schedule on Schedule TCX. For income while a RESIDENT, use columns A, B and C as noted in the
Use column A to report the amounts from your original return, column B Resident and Nonresident Instructions except for the lines in these
to report any changes and column C to report the correct amount. columns that are grayed out. The resident tax rate is 1% (0.01) for each
tax year. The nonresident tax rate is 0.5% (0.005) for each tax year
If you have questions about the deduction, refer to the instructions for
the tax year you are amending. For income while a NONRESIDENT, use columns D, E and F as noted
in the Resident and Nonresident Instructions except for the lines in
PART II – EXEMPTIONS SCHEDULE these columns that are grayed out. For column D follow the Resident
Lines 1 through 4 – Personal and Dependent Exemptions and Nonresident instructions for column A; for column E use the column
If you are changing the number of exemptions claimed on your return, B instructions; and for column F use the column C instructions.
complete lines 1 through 5, and if necessary, complete line 7. Enter the
totals on line 6 and also on page 1, line 21, columns A, B and C. If you DEDUCTIONS SCHEDULE
are using Schedule TCX to compute the taxable income and tax, enter Lines 1 through 6
the amounts from line 6 on line 21b of Schedule TCX. Part-year residents and others required to use Schedule TCX must use
the Deductions Schedule on Schedule TCX (not the Part I Deductions
Line 5 – Exemption Value Schedule) to properly compute their deductions.
Enter the exemption value of $600 on line 5.
EXEMPTIONS
Line 6 – Total Exemption Amount Line 21a – Number of Exemptions Claimed
Multiply the number of exemptions on line 4 by the exemption value on If the number of exemptions was changed, enter in column B the net
line 5. change as noted in Part II, Exemptions Schedule, line 4, column B.
Line 7 – Dependents Line 21b – Total Value of Exemptions
List all dependents claimed on this amended return. This includes: Enter in column B the amount from Part II, line 6, column B.
 Dependents claimed on your original return who are still being
claimed on this return, and Line 21c – Value of Exemptions Against Nonresident Income
 Dependents not claimed on your original return being added to this The total value of the exemptions (line 21b) may be deducted from
return. resident income. If the total value of the exemptions (line 21b) of column
If you are now claiming more than 7 dependents, attach a separate B or column C exceeds the total income after deductions (line 20) the
statement with the required information. column, the amount of the excess (the difference) is entered on line
21c, columns E and F. Otherwise, line 21c, columns E and F remain
Column (c). You must enter each dependent’s social security number blank.
(SSN). If the dependent child was born and died in the tax year you are
amending and you do not have an SSN for the child, enter “Died” in TAXABLE INCOME
column (c), and attach a copy of the child’s birth certificate, death Line 22a – Income Subject to Tax as a Resident
certificate, or hospital medical records. The document must show the In column B enter the result from subtracting line 22a from line 20.
child was born alive. Line 22b – Income Subject to Tax as a Nonresident
Be sure the name and SSN entered agree with the dependent’s social In column E enter the result from subtracting line 22b from line 20.
security card. Otherwise, at the time we process your return, we may
disallow the exemption claimed for the dependent.

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                  INSTRUCTIONS FOR FORM L-1040X, LANSING AMENDED INDIVIDUAL INCOME TAX RETURN 
                         FOR FORM L-1040X, AMENDED INDIVIDUAL INCOME TAX RETURN 

TAX 
Line 23a – Tax Rate 
In column B enter the resident tax rate of 1% (0.01) for the tax year 
being amended. In column E enter the nonresident tax rate of 0.5% 
(0.005) for the tax year being amended. 
Line 23b – Tax at the Resident Rate (Round to nearest dollar) 
In column B enter the tax resulting from multiplying line 22a by the tax 
rate on line 23a. 
Line 23c – Tax at the Nonresident Rate  (Round to nearest dollar) 
In column E enter the tax resulting from multiplying line 22b by the tax 
rate on line 23b. 
Line 23d – Total Tax 
In column B enter the total from adding column B, line 23b, to column F, 
line 23c. Also enter the totals from column A, B and C on Form  
L-1040X, page 1, line 23.
                                        Revised 01/22/2020 

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