Form M2x - Minnesota Amended Income Tax Return For Estates And Trusts - 2014 Page 2

Download a blank fillable Form M2x - Minnesota Amended Income Tax Return For Estates And Trusts - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form M2x - Minnesota Amended Income Tax Return For Estates And Trusts - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

14292

Adjustments to Income

A—As previously reported

B—Net change

C—Corrected amount

31 State and municipal bond interest from outside Minnesota . . . . . 31

32 State income tax deducted on federal return . . . . . . . . . . . . . . . . . 32

33 Expenses deducted on your federal return that are attributable

to income not taxed by Minnesota(other than U.S. bond interest) . . . 33

34 80 percent of suspended loss from 2001-2005 or 2008-2013

on federal return generated by bonus depreciation . . . . . . . . . . . . 34

35 80 percent of federal bonus depreciation . . . . . . . . . . . . . . . . . . . . 35

36 Fines, fees and penalties deducted federally as

trade or business expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

37 This line intentionally left blank . . . . . . . . . . .

.Code:

37a

not adopted by Minnesota (See instructions)

37b

Code:

38 Net operating loss carryover adjustment . . . . . . . . . . . . . . . . . . . . . 38

39 Domestic production activities deduction . . . . . . . . . . . . . . . . . . . . 39

40 Add lines 31 through 39. Also enter the amount from

line 40C on line 52, column E, under Additions . . . . . . . . . . . . . . . 40

41 Interest on U.S. government bond obligations, minus expenses

deducted on federal return that are attributable to this income . . . . 41

42 State income tax refund included on federal return . . . . . . . . . . . . 42

43 Federal bonus depreciation subtraction . . . . . . . . . . . . . . . . . . . . . 43

44 Job Opportunity Building Zone (JOBZ) business

and investment income exemptions . . . . . . . . . . . . . . . . . . . . . . . . . 44

45 This line intentionally left blank . . . . . . . . . . .

.Code:

45a

not adopted by Minnesota(See instructions)

Code:

45b

46 Subtraction for prior addback of reacquisition of business

indebtedness income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

47 Subtraction for Railroad maintenance expenses not

allowed as federal deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

48 Net operating loss carryover adjustment . . . . . . . . . . . . . . . . . . . . . 48

49 Add lines 41 through 48. Also enter the amount from

line 49C on line 52, column E, under Subtractions . . . . . . . . . . . . . 49

Allocation of adjustments between ﬁ duciary and beneﬁ ciaries

Percent of

Shares assignable to beneﬁ ciary and to ﬁ duciary

Beneﬁ ciary’s Social

Share of federal

total on line

Name of each beneﬁ ciary

Security number

distributable net income

51, column C

Additions

Subtractions

51 Fiduciary

52 Total

100%

Enclose separate sheet, if needed.

—

EXPLANATION OF CHANGE

Explain each change in detail in the space provided below. Use a separate sheet, if needed. If the changes involve items requiring supporting informa-

tion, be sure to attach the appropriate schedule, statement or form to Form M2X to verify the correct amount.