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 reect 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.
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 dierence.
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 roung 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.
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
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).
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
website at www.revenue.state.mn.us and type interest rates into the Search box.
Line 33—Amount Due
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 identication 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.
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.
This information is available in alternate formats.