Fillable 2019 Form M1X, Amended Minnesota Income Tax (Minnesota Department of Revenue)

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2019 Form M1X, Amended Minnesota Income Tax (Minnesota Department of Revenue)

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The 2019 Form M1X, Amended Minnesota Income Tax (Minnesota Department of Revenue) form is 2 pages long and contains:

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  • 96 other fields

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File type: PDF

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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 22 of Schedule M1NR .............. 9a
b Corrected amount from
line 23 of Schedule M1NR .............. 9b
10 Full-year residents: Amount from line 8. Part-year residents
and nonresidents: Amount from line 26 of Schedule M1NR ........ 10
11 Other taxes from Line 14 of Form M1 (check the appropriate boxes) .. 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 boxes) ................................. 13
M1MA M1CR M1RCR M1C M1LTI
14 Subtract line 13 from line 12 (if zero or less, 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).
2019 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:
*191131*
9995
You will need the instrucons for this form and the 2019 Form M1
instrucons.
15 Minnesota income tax withheld (Schedule M1W) ..................... 15
16 Minnesotaesmatedtaxpaymentsmadefor2019.................... 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 through 8 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
InternalRevenueService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.
2019 M1X, page 2
9995
*191141*
A. Original amount or B. Amount of change C. Correct
as previously adjusted increase or (decrease) amount
2019 Form M1X Instrucons
Should I le Form M1X?
File this form if you need to correct (or amend) an original Minnesota Individual Income Tax return. You will need the 2019 Individual Income
Tax Instructions to complete this form.
If you are amending your 2019 federal return solely due to the Coronavirus, Aid, Relief, and Economic Security (CARES) Act, the
Taxpayer Certainty and Disaster Tax Relief (TCDTR) Act, the Setting Every Community Up for Retirement Enhancement (SECURE)
Act, or the Families First Coronavirus Response (FFCR) Act,, your Minnesota Schedule M1NC adjustment will oset the change to
your Minnesota taxable income. For these amended returns, write “TCDTR Act”, “FFCR Act”, “SECURE Act”, and/ or “CARES Act”
(all that are applicable) in red at the top of the Minnesota Form M1X.
Do not le Form M1X only to change either of the following:
• Banking information
• Your ling status from Married ling jointly to Married ling separately after the due date (April 15, 2020, 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 generally allows only a carryforward for losses. There is an exception to carryback farm-related losses to each of the two preceding
years on federal Forms 1045 or 1040X. You will carry it back to the same year on Minnesota Form M1X.
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 aected. Include a copy of all schedules that change.
Can I le for another taxpayer?
If you are ling Form M1X for another taxpayer, enclose 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 being 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.
Only use the 2019 Form M1X to amend your 2019 Form M1.
Connued
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 not change your ling status from Married ling jointly to Married ling separately after the due date for the original Form M1.
Column A, Lines 1–22
Enter the amounts from the appropriate lines of your original 2019 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 return, 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, whichever 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 2019 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 subtractions 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 tables in the 2019 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, Nonresidents/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 2019 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
The penalty for underpayment of estimated tax is based on the original tax liability. Subsequent changes to the tax do not aect the penalty.
Connued
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 2019 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 corrected balance due.
Line 27
This refund cannot be applied to your estimated 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 Deferral 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 savings account, enter the requested information on line 28.
The roung number must have nine digits.
The 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 institution, 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. This 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.
• The 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.
To make a payment by check, go to our website at www.revenue.state.mn.us and choose Make a Payment under Top Tasks for Individuals
then select Check or Money Order to create a voucher.
Sign Your Return
If you are married and ling a joint return, your spouse must also sign. If you paid someone 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.
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2019 Form M1X, Amended Minnesota Income Tax (Minnesota Department of Revenue)

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Completed 29 July 2020

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