A. Original amount or B. Amount of change C. Correct
as previously adjusted increase or (decrease) amount
1 Federal adjusted gross income (see instrucons) .................. 1
2 Addionstoincome(from line 2 of Form M1) ..................... 2
3 Add lines 1 and 2 ............................................. 3
4 Totalsubtracons(from line 8 of Form M1) ....................... 4
5 Minnesota taxable income. Subtract line 4 from line 3 .............. 5
6 TaxfromthetableintheFormM1instrucons .................... 6
7 Alternaveminimumtax(Schedule M1MT) ....................... 7
8 Add lines 6 and 7 ............................................. 8
9 Part-year residents and nonresidents: (Enclose Schedule M1NR)
a Corrected amount from
line 24 of Schedule M1NR .............. 9a
b Corrected amount from
line 25 of Schedule M1NR .............. 9b
10 Full-year residents: Amount from line 8. Part-year residents
and nonresidents: Amount from line 28 of Schedule M1NR ........ 10
11 Other taxes from Line 14 of Form M1 (check the appropriate box(es)). 11
M1HOME M1529 M1LS
12 Tax before credits. Add lines 10 and 11 ......................... 12
13 Nonrefundable Credits from line 20 of Form M1
(Check the appropriate box(es)) ................................ 13
M1MA M1CR M1RCR M1C M1LTI
14 Subtract line 13 from line 12 (if result is less than zero, enter 0) ...... 14
Your First Name and Inial Last Name Social Security Number Date of Birth (mm/dd/yyyy)
If a Joint Return, Spouse’s First Name and Inial Spouse’s Last Name Social Security Number Spouse’s Date of Birth
Current Home Address (street, apartment, route)
City State Zip Code
Filing status claimed. Note: You cannot change from joint to separate returns aer the due date.
On original return: Single Marriedlingjointly Marriedlingseparately Head of household Qualifying widow(er)
On this return: Single Marriedlingjointly Marriedlingseparately Head of household Qualifying widow(er)
PlaceanXintheappropriateboxtoindicatewhyyouarelingthisamendedreturn:
Federal audit or adjustment. Enclose a complete copyoftheIRSadjustmentnoceandseeline30instrucons.
Netoperanglosscarriedbackfromtaxyearending .
Claimduetoapendingcourtcase(explainonbackpage).
Other(explainonbackpage).
2018 Form M1X, Amended Minnesota Income Tax
If you show a refund on line 27 or tax due on line 29, you must report an increase or decrease in column B for at least one of the income, tax, or
credit lines (lines 1–22).
For department use only.
Do not write in this space.
Eecveinterestdate:
*181131*
9995
You will need the instrucons for this form and the 2018 Form M1
instrucons.
Revised 6/20
15 Minnesota income tax withheld (Schedule M1W) ................. 15
16 Minnesotaesmatedtaxpaymentsmadefor2018................ 16
17 Child and Dependent Care Credit (Schedule M1CD) ................ 17
18 WorkingFamilyCredit(Schedule M1WFC)........................ 18
19 K-12EducaonCredit (Schedule M1ED).......................... 19
20 CreditforParentsofSllbornChildren (Schedule M1PSC) ........... 20
21 Credit for Tax Paid to Wisconsin (Schedule M1RCR) ................ 21
22 Business and investment credits (Add lines 6 and 7 of Schedule M1REF) 22
23 Amount from line 30 of your original Form M1 (see instrucons) ............................................ 23
24 Total credits and tax paid. Add lines 15C through 22C and line 23 ............................................ 24
25 Amount from line 28 of your original Form M1 (see instrucons) ............................................ 25
26 Subtract line 25 from line 24 (if result is less than zero, enter the negave amount; do not enter 0) ................ 26
27 REFUND. If line 26 is more than line 14C, subtract line 14C from line 26 ...................................... 27
28 Tohaveyourrefunddirectdeposited,enterthefollowing.Otherwise,youwillreceiveacheck.
Accounttype Roungnumber Accountnumber(useanaccountnotassociatedwithanyforeignbank)
Checking Savings
29 Tax you owe. If line 14C is more than line 26, subtract line 26 from line 14C
(if line 26 is a negave amount, see instrucons) ......................................................... 29
30 Ifyoufailedtomelyreportfederalchangesorthe
IRSassessedyouapenalty,seeinstrucons........................................... 30
31 Add line 29 and line 30 ............................................................................... 31
32 Interest (see instrucons) ............................................................................. 32
33 AMOUNT DUE. Add line 31 and line 32 ..................................................................33
I declare that this return is correct and complete to the best of my knowledge and belief.
EXPLANATION OF CHANGE—Brieflyexplaineachchangebelow.Ifyoucheckedtheboxfor“Claimduetoapendingcourtcase”or“Other”onthe
frontofthisformasyourreasonforamending,youmustexplainthechangesyouaremakingtoyouroriginalMinnesotaincometaxreturn.Ifyou
need more space, enclose another sheet.
You must enclose any corrected schedules and, if you led an amended federal return, a complete copy of Form 1040X.
Mail to: Minnesota Amended Individual Income Tax,
MailStaon1060,St.Paul,MN55145-1060
Your signature Spouse’s signature (if ling jointly) Date Daymephone
Paidpreparer’ssignature PTINorVITA/TCE# Date Daymephone
I authorize the MN Department of
Revenue to discuss this return with
the paid preparer and/or third party.
2018 M1X, page 2
9995
*181141*
A. Original amount or B. Amount of change C. Correct
as previously adjusted increase or (decrease) amount
You may not change your ling status from
Married ling jointly to Married ling sepa-
rately aer the due date.
Column A, Lines 1–22
Enter the amounts from the appropriate lines
of your original 2018 return. However, if we
changed your original Form M1 or if you have
led an amended return prior to this one,
enter the corrected amounts. If you received
a notice of change or an audit report from us
which changed amounts on your original re-
turn, use the amounts as shown in that notice
or audit report.
Column B, Lines 1–22
Enter the dollar amount of each change as
an increase or decrease for each line that
changed. Show all decreases in parentheses.
If you do not enter an amount when there
is a change, the processing of your amended
return will be delayed.
If you are not making a change to a given line,
leave column B blank.
If the changes you are making aect the
amounts reported on a schedule, complete and
enclose a corrected schedule.
Briey explain each change in the space on
the back of Form M1X and enclose any related
schedules or forms.
Column C, Lines 1–22
Do one of the following for each line, which-
ever applies.
Add the increase in column B to column A.
Subtract the column B decrease from
column A.
Enter the column A amount in column C if
there is no change to column B.
Line Instrucons
Line 1—Federal Adjusted Gross Income
In column A, enter the amount from line 1 of
your original 2018 Form M1. If we or the IRS
previously adjusted your federal adjusted gross
income, enter the corrected amount.
Line 4—Total Subtracons
If you are changing your total subtractions,
you must enclose a list of the corrected sub-
tractions you reported on lines 5–7 of Form
M1 and a corrected Schedule M1M.
Changes to your total subtractions may also
aect the alternative minimum tax you may be
required to pay.
Line 6—Tax From the Table
If the taxable income on line 5C has changed,
you must look up the corrected tax using the
2018 Form M1X Instrucons
You will need the 2018 Form M1 instructions
to complete this form.
If you are amending your 2018 federal return
solely due to the Coronavirus, Aid, Relief,
and Economic Security (CARES) Act or the
Taxpayer Certainty and Disaster Tax Relief
(TCDTR) Act, your Minnesota Schedule
M1NC adjustment will oset the change to
your Minnesota taxable income. For these
amended returns, write “TCDTR Act” and/ or
CARES Act” in red at the top of the Minne-
sota Form M1X.
Should I le Form M1X?
File this form if you need to correct (or
amend) an original Minnesota Individual
Income Tax return.
Do not le Form M1X only to change either of
the following:
Banking information
Your ling status from Married ling joint-
ly to Married ling separately aer the due
date (April 15, 2019, for most taxpayers)
Federal Changes
If you amended your federal return or
received a correction notice from the IRS,
you must notify the Minnesota Department
of Revenue within 180 days as outlined
below. If you do not amend your Minnesota
return or notify us as required, we will charge
a 10 percent penalty on the amount of any
underpayment of Minnesota tax attributable
to the federal change.
If the changes aect any lines on your
Minnesota return, you must le Form M1X
even if your refund or amount due does not
change. Include a complete copy of your
amended federal return or IRS correction
notice. Send your amended return to:
Minnesota Amended Individual Income Tax
Mail Station 1060
600 N. Robert St.
St. Paul, MN 55145-1060
If the changes do not aect any lines on your
Minnesota return, you must send us a letter
of explanation and a complete copy of your
federal amended return or IRS correction
notice. Send this letter to:
Minnesota Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN 55146-7703
Net Operang Losses
Minnesota recognizes the carryback of net
operating losses under the Internal Revenue
Code as amended through December 31,
2018. is allows carrybacks of farm related
losses only from tax years beginning aer
December 31, 2017 and only to the preced-
ing two years. Non-farm related losses are not
allowed to be carried back.
If you are carrying back a farm-related loss,
your net operating loss deduction is limited to
80% of taxable income.
What may be aected if I am
reporng a change to my income?
Common items aected by reported changes
to income include:
Refundable credits such as the Child and
Dependent Care Credit, K-12 Education
Credit, Minnesota Working Family Credit,
and Credit for Taxes Paid to Wisconsin
(see Schedules M1CD, M1ED, M1WFC,
M1RCR)
Nonrefundable credits
Property Tax Refund (see Forms M1PR and
M1PRX)
Alternative Minimum Tax (see Schedule
M1MT)
Other items on your tax return may be af-
fected. Include a copy of all schedules that
change.
Can I le for another taxpayer?
If you are ling Form M1X for another
taxpayer, enclose Form REV184, Power of
Attorney, or a copy of the court appointment
authorizing you to represent the taxpayer.
If you are claiming a refund on behalf of a
deceased person, enclose a copy of the court
appointment authorizing you to represent the
deceased person. Also, enclose Form M23,
Claim for a Refund For a Deceased Taxpayer.
How long do I have to le?
To claim a refund, you must le Form M1X
within 3½ years of the original due date for
the year you are amending. Other deadlines
may apply if either of the following are true:
Your federal return has been changed since
you originally led.
We have assessed you additional income tax
within the last year.
If either of the situations apply to the year be-
ing amended and you need more information,
contact us.
If you owe additional tax, you must le Form
M1X within 3½ years of the original due date
or the date you led the return, whichever is
later. If the tax and interest is not fully paid
when you le Form M1X, we will assess a late
payment penalty and additional interest on
your rst bill.
Married Filing Separate Returns
Do not include your spouses name, date of
birth, or Social Security number if you are
ling separate returns.
You may only use the 2018 Form M1X to amend your 2018 Form M1.
(Connued)
tables in the 2018 Form M1 instructions.
Enter
the correct tax amount on line 6C and
the dif
ference between lines 6A and 6C on
line 6B.
Lines 9a–9b—Part-Year Residents and
Nonresidents
Changes to your Schedule M1NR, Nonresi-
dents/Part-Year Residents, will also aect
many credits you claim, such as the credit for
taxes paid to Wisconsin, child and dependent
care, working family, and K-12 education
credits.
Lines 13 — Nonrefundable Credits
If you are changing any credits against tax on
this line, you must enclose a corrected copy
of the appropriate schedule and check the
appropriate box.
Lines 15–22—Payments and Credits
If you are changing any payments or credits
on lines 15 through 22, you must enclose a
corrected copy of the appropriate schedule.
Line 23
Enter the total of the following tax amounts,
whether or not paid:
Amount from line 30 of your original
Form M1.
Amount from line 29 of a previously led
2018 Form M1X.
Additional tax due as the result of an audit
or notice of change.
Reduce the total by any amounts that were
paid for:
Penalty
Interest
Underpayment of estimated tax (Schedule
M15)
Contributions you made to the Nongame
Wildlife Fund
e penalty for underpayment of estimated
tax is based on the original tax liability.
Subsequent changes to the tax do not aect
the penalty.
Line 25
Enter the total of the following refund
amounts, even if you have not received the
refund:
Amount from line 28 of your original
Form M1.
Amount from line 27 of any previously
led 2018 amended return.
Refund or reduction in tax from an audit
adjustment or appeal.
Include any amount credited to estimated
tax, applied to pay past due taxes, used to
pay an outstanding debt to a state or county
agency, or donated to the Nongame Wildlife
Fund.
Do not include any interest that may have
been included in the refunds you received.
Lines 27 and 29
Lines 27 and 29 should reect the changes
to your tax, credits, or both, as reported in
column B on lines 1-22 of Form M1X. If you
have unpaid taxes on your original Form
M1, Form M1X will not show your cor-
rected balance due.
Line 27
is refund cannot be applied to your esti-
mated tax account. If you have a refund, skip
lines 29 through 33.
If you owe federal or Minnesota taxes,
criminal nes or a debt to a state or county
agency, district court, qualifying hospital, or
public library, we must apply your refund to
the amount you owe (including penalty and
interest on the taxes). Also, if you participate
in the Senior Citizens Property Tax Defer-
ral Program, we will apply your refund to
your deferred property tax total. Your Social
Security number will be used to identify you
as the correct debtor.
If your debt is less than your refund, you will
receive the dierence.
Line 28—Direct Deposit of Refund
If you want the refund on line 27 to be
directly deposited into your checking or sav-
ings account, enter the requested informa-
tion on line 28.
e roung number must have nine digits.
e account number may contain up to 17
digits (both numbers and letters). Leave out
any hyphens, spaces, and symbols.
If the routing or account number is incorrect
or is not accepted by your nancial institu-
tion, we will send your refund by paper
check.
By completing line 28, you are authorizing
us and your nancial institution to initiate
electronic credit entries, and if necessary,
debit entries and adjustments for any credits
made in error.
Line 29
If line 26 is a negative amount, treat it as a
positive amount and add it to line 14C. Enter
the result on line 29. is is the amount
you owe, which is due when you le your
amended return. You cannot use any funds
in your estimated tax account to pay this
amount. Continue with line 30.
Line 30
If only one of the penalties below applies, you
must multiply line 29 by 10 percent (.10). If
both penalties apply, multiply line 29 by 20
percent (.20). Enter the result on line 30.
e IRS assessed a penalty for negligence
or disregard of rules or regulations.
• You failed to report federal changes
to the department within 180 days as
required (see page 1 of these instructions).
Line 32—Interest
You must pay interest on any unpaid tax plus
penalty from the regular due date until paid
in full.
To determine the interest you owe, go
to
our website at www.revenue.state.mn.us
and type interest rates into the Search box.
Line 33—Amount Due
P
ay the amount due electronically or by
check. Go to www.revenue.state.mn.us or call
1-800-570-3329 to pay electronically.
If you are paying by check, visit our website at
www.revenue.state.mn.us and click on “Make
a Payment” and then “By Check” to create
a voucher. Print and mail the voucher with
Form M1X along with a check made payable
to Minnesota Revenue.
Sign Your Return
If you are married and ling a joint return,
your spouse must also sign. If you paid some-
one to prepare your return, that person must
also sign and include their preparer identi-
cation number.
You may check the box in the signature area
to give us your permission to discuss your
return with the paid preparer and/or third
party.
Checking the box does not give your preparer
the authority to sign any tax documents on
your behalf or to represent you at any audit
or appeals conferences. For these types of
authorities, you must le a power of attorney
or Form REV184 with us.
Quesons?
Go to www.revenue.state.mn.us for additional
information, to nd forms, or for electronic
payment options.
If you have questions, call 651-296-3781 or
1-800-652-9094 during business hours.
is information is available in alternate
formats.
Where to File Your Form M1X
Send your completed Form M1X and re-
quired enclosures to the address provided at
the bottom of the second page of Form M1X.