There was an incorrect calculation for Earned Income Tax Credit in tax year 2022 and 2023 Michigan Individual Income Tax program. The incorrect calculation led to a failure to claim a refundable EITC from impacted returns, resulting in a smaller refund. A fix was implemented and released for tax year 2023 on 3/7/2024 and tax year 2022 on 4/18/2024. Before the fix was available, if a tax return claiming the Earned Income Credit on Federal Form 1040 filed Form MI-1040 with $0 Michigan taxable income and one of the following residency statuses, then the return may be impacted.
Please review and amend tax return as needed.
1. Joint return - One spouse is full year resident and other spouse is part year or nonresident
2. Joint return - One spouse is part year resident and other spouse is part year or nonresident, OR
3. Single return - Filer is a part-year resident
