You may not change your ling status from
Married ling jointly to Married ling sepa-
rately aer 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 aect the
amounts reported on a schedule, complete and
enclose a corrected schedule.
Briey 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 Instrucons
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 Subtracons
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
aect 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 Instrucons
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 oset 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 aer 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 aect 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 aect 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 Operang 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 aer
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 aected if I am
reporng a change to my income?
Common items aected 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 spouse’s 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.
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