2013 Form M4X Instructions
(continued)
Line 34
The interest rate is determined each Octo-
This refund cannot be applied to your esti-
mated tax account.
ber for the following calendar year. The rate
If line 32 is a negative amount, treat it as a
for 2014 is 3 percent. Rates for years after
positive amount and add it to line 33. Enter
Signature
2014 will be available on our website.
the result on line 34. This is the amount
you owe, which is due when you file your
The return must be signed by a person
If the days fall in more than one calendar
amended return. You cannot use any funds
authorized by the corporation.
year, you must determine the number of
in your estimated tax account to pay this
days separately for each year.
amount. Continue with line 35.
Preparer information
Penalty will be assessed if the additional tax
If you pay someone to prepare your return,
Line 35
and interest are not paid with the amended
the preparer must sign the return and
If only one of the penalties below applies,
return.
enter his or her PTIN number and daytime
you must multiply line 34 by 10 percent
Line 38
phone number. If you check the box after
(.10). If both penalties apply, multiply line
To pay electronically. Go to our website at
the preparer’s signature, you authorize the
34 by 20 percent (.20). Enter the result on
and login, or call
department to discuss the return with the
line 35.
1‑800‑570‑3329 to pay by phone.
preparer.
• The IRS assessed a penalty for negli-
To pay by check. You must complete Form
gence or disregard of rules or regula-
For additional information
PV64 and mail it with your Form M4X
tions, and/or
along with a check made payable to Min-
Website:
• You failed to report federal changes
nesota Revenue.
to the department within 180 days as
Email:
BusinessIncome.Tax@state.mn.us
required.
Your check authorizes us to make a one‑
Phone: 651‑556‑3075
time electronic fund transfer from your
Line 37
(TTY: Call 711 for Minnesota Relay)
account. You may not receive your canceled
Interest is calculated as simple interest and
We’ll provide information in other formats
check.
accrues on unpaid tax and penalties from
upon request.
the regular due date until it is paid in full.
Line 39
Use the formula below with the appropriate
If you are expecting a refund, you must
interest rate:
provide the requested banking information
to have the full amount deposited directly
Interest = line 36 x number of days past
into your bank account. You must use an ac-
the due date x interest rate ÷ 365
count not associated with any foreign banks.
Your bank statement will indicate when
your refund was deposited to your account.
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