Fillable Form M1x - Amended Minnesota Income Tax

Form M1X Instructions 2012

The 2012 Form M1X can only be used to amend your 2012 Form M1 .

To complete Form M1X, you will need the 2012

Deadline For Filing

Column C, Lines 1–24

Minnesota income tax instruction booklet.

To claim a refund, you must file Form M1X

Add the increase in column B to column A, or

within 3½ years of the original due date for

subtract the column B decrease from column

Who Should File Form M1X?

the year you are amending. Other deadlines

A. For any item you do not change, enter the

This form should be filed by individuals to

may apply if:

column A amount in column C.

correct—or amend—an original 2012

• your federal return has been changed since

Minnesota individual income tax return. You

Line Instructions

you originally filed, or

may not change your filing status from mar-

• you have been assessed additional income

Refer to the 2012 Form M1 instructions for de-

ried filing jointly to married filing separately

tax by the department within the last year.

tails on the types of income included in the total

after the original due date of the return has

income, any allowable adjustments and how to

passed, which is April 15, 2013, for most

If any of the above situations applies to the

compute and claim various credits, etc.

individuals.

year being amended and you need clarifica-

tion, contact the department.

Line 1—Federal Taxable Income

Do not file an amended return only to change

Enter the amount from line 1 of your original

your banking information.

If you owe additional tax, you must file Form

2012 Form M1. If your original federal taxable

M1X within 3½ years of the due date of

Federal changes. If the Internal Revenue

income was previously adjusted by the IRS or

your return or the date you filed the return,

Service (IRS) changes or audits your federal

the Minnesota Department of Revenue, enter

whichever is later. If the tax and interest is

income tax return or you amend your federal

the corrected amount.

not fully paid when you file Form M1X, a late

return and it affects your Minnesota return,

payment penalty and additional interest will

Changes to your federal taxable income may

you have 180 days to file an amended Min-

be assessed on your first bill.

also affect child and dependent care, working

nesota return. If you are filing Form M1X

family and education credits. Your property

based on an IRS adjustment, be sure to check

Married Filing Separate Returns

tax refund return (if filed) may also be af-

the box in the heading and enclose a complete

fected. If it is, complete and file Form M1PRX,

copy of your federal Form 1040X or the cor-

Do not include the name and Social Security

Amended Minnesota Property Tax Refund

rection notice you received from the IRS.

number of your spouse if you are married and

Return.

filing separate returns.

If the changes do not affect your Minnesota

return, you have 180 days to send a letter of

Line 4—Total Subtractions

Column A, Lines 1–24

explanation to the department. Send your let-

If you are changing your total subtractions,

In most cases, enter the amounts from the

ter and a complete copy of your federal Form

you must enclose a list of the corrected sub-

appropriate lines of your original 2012 return.

1040X or the correction notice you received

tractions you reported on lines 5–7 of Form

However, if your original Form M1 was

from the IRS to: Minnesota Revenue, Mail

M1 and/or a corrected Schedule M1M.

changed during processing or if you have

Station 7703, St. Paul, MN 55146-7703.

Changes to your total subtractions may also

filed an amended return prior to this one,

If you fail to report the federal changes as

affect the alternative minimum tax you may be

enter the corrected amounts. If you received

required, a 10 percent penalty will be assessed

required to pay.

a notice of change or an audit report from the

on any additional tax, and the department will

department which changed amounts on your

Line 5—Minnesota Taxable Income

have six more years to audit your return.

original return, use the amounts as shown in

If your taxable income on line 5C has changed,

that notice or audit report.

Net operating losses. Use Form M1X for

it will affect your tax from the table. Continue

net operating losses, which can be carried

with line 6.

Column B, Lines 1–24

forward and back in the same manner as for

Enter the dollar amount of each change as

Line 6—Tax From the Table

federal purposes. If you are carrying back a

an increase or decrease for each line you are

If the taxable income on line 5C has changed,

net operating loss, Minnesota generally allows

changing. Show all decreases in parentheses.

you must look up the corrected tax using the

only a carryback to the two taxable years pre-

See the instructions for lines 6 and 10 to

tables in the 2012 instruction booklet. Enter

ceding the loss. However, if you are carrying

determine the amounts to enter in column B

the correct tax amount on line 6C and the dif-

a farm related loss back five years on federal

for those lines.

ference between lines 6A and 6C on line 6B.

Form 1045 or 1040X, you will carry it back to

the same year on Minnesota Form M1X.

If the changes you are making affect the

Lines 9a–9b—Part-Year Residents and

amounts reported on a schedule, you must

Nonresidents

Filing For Another Taxpayer

complete and enclose a corrected schedule.

Changes to your Schedule M1NR will also

If you are filing Form M1X for another

affect many credits you may claim, such as the

If you do not enter an amount when there

taxpayer, enclose Form REV184, Power of

child and dependent care, working family and

is a change, the processing of your amended

Attorney, or a copy of the court appointment

education credits.

return will be delayed. Briefly explain each

authorizing you to represent the taxpayer.

change in the space on the back of Form M1X

Line 10

If you are claiming a refund on behalf of a

and enclose any related schedules or forms.

Enter the difference (increase or decrease)

deceased person, enclose a copy of the court

If you are not making a change for a given

between lines 10A and 10C on line 10B.

appointment that authorizes you to represent

line, leave column B blank.

the deceased person. Also enclose Form M23,

Line 13—Marriage Credit

Claim for a Refund Due a Deceased Taxpayer.

If you are changing your marriage credit, com-

plete Schedule M1MA, Marriage Credit.

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Form M1x - Amended Minnesota Income Tax - 2012 Page 3

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