Instructions For Form M-1x - Amended Minnesota Income Tax (Page 2 of 2) in pdf

Line 15

Line 22

Forms are also available on the Internet at:

Fill in the amount of any refunds you have

Add lines 20 and 21 and fill in the result

received or expect to receive from your

on line 22. Make your check or money

Filing an amended return

original return, previously filed amended

order payable to:

for another taxpayer

return, protest or other type of audit

Minnesota Department of Revenue

adjustment.

If you are filing Form M-1X for another

Explanation of change

taxpayer, attach a completed Form

Include any amount that was credited to

You must include an explanation of any

Rev-184, Authorization of Power of Attorney,

estimated tax, applied to pay past due

changes you are making. Use the area on

or a copy of the court appointment that

taxes, used to pay an outstanding debt to a

the back of your Form M-1X to explain the

authorizes you to represent the taxpayer.

state or county agency, or donated to the

changes.

Nongame Wildlife Fund.

If you are claiming a refund on behalf of a

Processing of your amended return will be

deceased person, attach a copy of the court

Do not include any interest that may have

delayed if an explanation is not included.

appointment that authorizes you to

been included in the refunds you received.

represent the deceased person. Also, attach

Sign your application

Form M-23, Claim for a Refund Due a

Line 16

If you are married and filing together,

Deceased Taxpayer.

Subtract line 15 from line 14 and fill in the

your spouse must also sign.

result on line 16. If line 15 is larger than

If you owe Minnesota or

line 14, the result will be a negative number.

Deadline for filing

federal taxes,

If line 16 is a negative amount, treat it as a

To claim a refund, you must file Form

or if you owe criminal fines or a debt to a

positive amount and add it to the amount

M-1X within 3 1/2 years of the due date of

state or county agency, district court, a

on line 7C. Fill in the result on line 18.

the original Minnesota income tax return

municipal hospital, or a public library, the

This is the amount you owe.

you are amending.

department is required to apply your

income tax refund to the amount you owe

Line 17

Other deadlines may apply if:

(including penalty and interest on the

If line 16 is more than line 7C, subtract line

• your federal return has been changed

taxes). If you owe less than the amount of

7C from line 16. This is your refund. This

since you originally filed, or

your refund, you will receive a refund for

refund cannot be applied to your estimated

• you have been assessed additional

the remainder.

tax account. Skip lines 18 through 22.

income tax by the department within the

last year.

Required information

Line 18

If any one of the above situations applies

Although requested on Form M-1X, you

If line 7C is more than line 16, subtract line

to the year being amended, contact the

are not required to fill in:

16 from line 7C. This is the amount of tax

department for further information.

you owe which is due at the time you file

• your telephone number, or

your amended return. You cannot use any

If you owe additional tax, you must file

• the telephone number and Minnesota

funds in your estimated tax account to pay

Form M-1X within 3 1/2 years of the due

tax ID number or Social Security number

this amount.

date of your return, or the date that you

of the person you paid to prepare your

filed the return, whichever is later. To

Continue with line 19.

return for you.

minimize your penalty and interest

Line 19

You are required by Minnesota law to

charges, pay the tax and interest as soon as

provide all other information in order to

possible.

Federal negligence or disregard of rules

determine your correct tax liability. If you

penalty: If the IRS assessed a penalty for

Need help filling out Form M-1X?

don’t provide it, the department will

negligence or disregard of rules or

return your form to you. This will delay

Call during normal business hours at:

regulations, you must include a 10 percent

Minnesota penalty on this return.

• (651) 296-3781 from the Twin Cities, or

your income tax refund, or if you owe tax,

• 1-800-652-9094 (toll-free) from elsewhere.

your payment will not be processed and

Failure to report federal changes within

you may have to pay a penalty for late

TTY users may contact the department

180 days: Beginning with federal changes

payment. Although it is not required, we

directly at (651) 297-2196 or toll-free

made after December 31, 1995, if you failed

ask for your telephone number in case we

through the Minnesota Relay at

to report federal changes to the depart-

have a question about your return.

1-800-627-3529 (ask for 1-800-652-9094).

ment as required, a 10 percent penalty of

the underpaid Minnesota tax must be

If you need information in an alternative

Use of information

included on this return.

format such as Braille, large print, or

The department will use the information

cassette tape, we will provide it.

If only one of the above penalties applies

provided on Form M-1X to determine your

to you, multiply line 18 by 10 percent (.10)

tax liability.

Where to file your Form M-1X

and fill in the result on line 19.

All information provided on Form M-1X is

Send your completed Form M-1X to:

If both penalties apply to you, multiply

private. It cannot be given to others

Amended Individual Income Tax

line 18 by 20 percent (.20) and fill in the

without your consent except to the IRS, to

Mail Station 1060

result on line 19.

other Minnesota state agencies and local

St. Paul, MN 55145-1060

government agencies that guarantee its

Line 21

Need forms?

privacy, and to other state governments

You must also pay interest on the amount

that guarantee its privacy by state law. A

You can order forms, schedules or instruc-

due. Calculate the interest by using the

complete list of other agencies the depart-

tions by calling any time day or night at

worksheet on the back of Form M-1X. If

ment may share the information with is

(651) 296-3781 from the Twin Cities, or

the full amount of tax and interest due is

provided in the Minnesota individual

1-800-652-9094 (toll-free) from elsewhere.

not paid when you file the amended

income tax instruction booklet.

Or mail your request to: Minnesota Tax

return, your first bill will include addi-

Forms, Mail Station 1421, St. Paul, MN

tional interest and penalty.

55146-1421.

Instructions For Form M-1x - Amended Minnesota Income Tax Page 2

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