Form M-4x - Instructions Page 2
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2Need forms, information or
Line 14
(REMICS’s) and corporations exempt from
the regular tax are exempt from the
Alternative minimum tax. For tax
assistance?
minimum fee.
years beginning after 1989, the Minnesota
If you need additional forms, information
AMT is similar to the federal AMT. If your
Line 19
or help completing your amended return,
AMT has changed, fill out and attach a
call 651-297-7000 or 1-800-366-2913. For
Report changes to non-tax amounts here.
corrected Schedule AMT for the year you
TTY access, use the Minnesota Relay
Reportable changes include such items as
are amending.
Service at 1-800-627-3529 and ask for
the additional charge for underpayment of
1-800-366-2913.
estimated tax and changes in the amount
Lines 15, 16, 17
of estimated payments claimed. Column B
Credits. Fill in the amount of any credits
You may also obtain forms through our
will be less than zero to claim an overpay-
that were used to reduce your tax. The
web site at or by
ment of such items. It will be greater than
allowable credits are not the same for all
writing to: MN Dept. of Revenue, Mail
zero to report additional liability for such
years, but may include the following:
Station 1421, St. Paul, MN 55146-1421.
_
items.
alternative minimum tax credit
We will provide information in an alterna-
(lines 15 and 16);
The amount of overpayment credited to a
_
tive format upon request.
Minnesota research credit (line 17).
subsequent year may not be amended.
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Where to mail amended
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Minimum fee. For tax years beginning
Simple interest is due on additional tax at
return
after 1989, the franchise tax on corpora-
the following rates:
Mail your amended return and payment to
tions includes a minimum fee. The amount
2000
8%
MN Dept. of Revenue, Mail Station 1255,
of your minimum fee is determined by
1999
8%
St. Paul, MN 55146-1255.
your total Minnesota property, payroll and
1998
9%
sales, with the following exceptions:
1997
8%
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Financial institutions do not include
1996
9%
intangible property in the property
1995
7%
factor for purposes of calculating the
1993-94
6%
minimum fee.
1992
9%
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If your corporation is a partner in a
1991
10%
partnership, do not include the portions
1990
11%
of your property, payroll and sales that
1989
9%
are attributable to the partnership’s
business in the minimum fee
calculation.
Regulated investment companies (RIC’s),
real estate investment trusts (REIT’s), real
estate mortgage investment conduits
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