Fillable Form M1x - Amended Minnesota Income Tax

2017 Form M1X Instructions

The 2017 Form M1X can only be used to amend your 2017 Form M1 .

You will need the 2017 Minnesota income tax

• Alternative Minimum Tax (See Schedule

Column B, Lines 1–22

instruction booklet to complete this form.

M1MT)

Enter the dollar amount of each change as

Should I file Form M1X?

an increase or decrease for each line that

Other items on your tax return may be af-

fected. Include a copy of all schedules that

changed. Show all decreases in parentheses.

File this form if you need to correct (or

change.

amend) an original Minnesota individual

If you do not enter an amount when there

income tax return.

is a change, the processing of your amended

Can I file for another taxpayer?

return will be delayed.

Do not file Form M1X only to change:

If you are filing Form M1X for another

If you are not making a change to a given line,

• banking information, or

taxpayer, enclose Form REV184, Power of

leave column B blank.

Attorney, or a copy of the court appointment

• your filing status from Married Filing Joint

authorizing you to represent the taxpayer.

to Married Filing Separate after the due

If the changes you are making affect the

date (April 18, 2018 for most taxpayers).

amounts reported on a schedule, complete and

If you are claiming a refund on behalf of a

enclose a corrected schedule.

deceased person, enclose a copy of the court

Federal changes. If the Internal Revenue

appointment that authorizes you to represent

Service (IRS) changes or audits your federal

Briefly explain each change in the space on

the deceased person. Also enclose Form M23,

income tax return or you amend your federal

the back of Form M1X and enclose any related

Claim for a Refund For a Deceased Taxpayer.

return and it affects your Minnesota return,

schedules or forms.

you have 180 days to file an amended Minne-

How long do I have to file?

Column C, Lines 1–22

sota return. If you are filing Form M1X based

To claim a refund, you must file Form M1X

on an IRS adjustment, check the box in the

• Add the increase in column B to column A,

within 3½ years of the original due date for

heading and enclose a complete copy of your

• Subtract the column B decrease from

the year you are amending. Other deadlines

federal Form 1040X or the correction notice

column A, or

may apply if:

from the IRS.

• Enter the column A amount in column C if

• your federal return has been changed since

If the changes do not affect your Minnesota

there is no change to column B.

you originally filed, or

return, you have 180 days to send a letter of

• you have been assessed additional income

explanation to the department. Send your let-

Line Instructions

tax by the department within the last year.

ter and a complete copy of your federal Form

Line 1—Federal Taxable Income

1040X or the correction notice you received

If either of the situations apply to the year be-

In column A, enter the amount from line 1 of

from the IRS to:

ing amended and you need more information,

your original 2017 Form M1. If your original

contact the department.

Minnesota Revenue

federal taxable income was previously adjusted

Mail Station 7703

If you owe additional tax, you must file Form

by the IRS or the Minnesota Department of

St. Paul, MN 55146-7703

M1X within 3½ years of the original due date

Revenue, enter the corrected amount.

or the date you filed the return, whichever is

If you fail to report the federal changes as

Line 4—Total Subtractions

later. If the tax and interest is not fully paid

required, a 10 percent penalty will be assessed

If you are changing your total subtractions,

when you file Form M1X, a late payment pen-

on any additional tax, and the department will

you must enclose a list of the corrected sub-

alty and additional interest will be assessed on

have six more years to audit your return.

tractions you reported on lines 5–7 of Form

your first bill.

M1 and/or a corrected Schedule M1M.

Net operating losses. Minnesota generally

Married Filing Separate Returns

allows only a carryback to the two taxable

Changes to your total subtractions may also

years preceding the loss. However, if you are

Do not include the name and Social Security

affect the alternative minimum tax you may be

carrying a farm related loss back five years on

number of your spouse if you are filing sepa-

required to pay.

federal Form 1045 or 1040X, you will carry

rate returns.

Line 6—Tax From the Table

it back to the same year on Minnesota Form

You may not change your filing status from

M1X.

If the taxable income on line 5C has changed,

Married Filing Joint to Married Filing Sepa-

you must look up the corrected tax using the

rate after the due date.

What may be affected if I am

tables in the 2017 instruction booklet. Enter

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

reporting a change to my income?

Column A, Lines 1–22

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

Common items affected by reported changes

Enter the amounts from the appropriate lines

Lines 9a–9b—Part-Year Residents and

in income include:

of your original 2017 return. However, if

Nonresidents

your original Form M1 was changed by the

• Refundable credits such as the Child and

Changes to your Schedule M1NR will also

department or if you have filed an amended

Dependent Care Credit, K-12 Education

affect many credits you claim, such as the

return prior to this one, enter the corrected

Credit, Minnesota Working Family Credit,

credit for taxes paid to Wisconsin, child and

amounts. If you received a notice of change or

Credit for Taxes Paid to Wisconsin (see

dependent care, working family, and K-12

an audit report from the department which

Schedules M1CD, M1ED, M1WFC, and

education credits.

changed amounts on your original return, use

M1RCR),

the amounts as shown in that notice or audit

• Nonrefundable credits,

report.

• Property Tax Refund (see Forms M1PR

and/or M1PRX),

(Continued)

Form M1x - Amended Minnesota Income Tax - 2017 Page 3

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