2020 Form M1X Instrucons
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 2020 Individual Income
Tax Instructions to complete this form.
If you are amending your 2020 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 oset 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.
If you are amending your return to reduce your federal Section 179 addition as a result of Minnesota law 5Sp.2020 c. 3, write “5Sp.2020” at the
top of your Form M1X. Identify the property relinquished and received in the qualifying transactions, and the dates of disposition and receipt in
the “Explanation of Change” section on the last page of this form.
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, 2021, for most taxpayers)
Federal changes. If the Internal Revenue Service (IRS) changes or audits your federal income tax return, or you amend your federal return
and it aects your Minnesota return, you have 180 days to le an amended Minnesota return. If you are ling Form M1X based on an IRS
adjustment, check the box in the heading and enclose a complete copy of your federal Form 1040X or your IRS correction notice.
If the federal changes do not aect your Minnesota return, you have 180 days to send a letter of explanation to the Minnesota Department of
Revenue. Send your letter and a complete copy of your federal Form 1040X or your IRS correction notice to:
Minnesota Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN 55146-7703
If you fail to report the federal changes as required, we will assess a 10 percent penalty on any additional tax, and we will have six more years
to audit your return.
Net operang 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 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 aected. 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.
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.
Only use the 2020 Form M1X to amend your 2020 Form M1.
Connued