↦

Free Minnesota M1X Template

The Minnesota M1X form is designed for individuals who need to amend a previously filed Minnesota income tax return for the year 2010. It is essential for correcting errors or making adjustments to one's tax return after it has already been submitted. To accurately complete the form, filers will require the 2010 Minnesota income tax instruction booklet and any relevant documentation for the amendments being made. For detailed guidance on how to fill out the Minnesota M1X form, click the button below.

Launch Minnesota M1X Editor Now

Article Map

The Minnesota M1X form is an essential document for individuals seeking to amend their previously filed 2010 Minnesota income tax return. As part of the broader tax filing process, this form plays a critical role for taxpayers who need to correct or update their tax information owing to various reasons such as federal audits or adjustments, net operating losses carried back, changes post court rulings, or any other pertinent reason that necessitates an amendment. Crucially, it allows for adjustments in taxable income, tax calculations, and credits, thereby ensuring that taxpayers can accurately reflect their financial status for the tax year in question. It's vital for filers to understand that the form comes with stipulations, including deadlines for filing to claim a refund, specific rules for changing filing status, and the necessity of including supporting documentation for certain adjustments. The form requires detailed information including Social Security numbers, current home addresses, exact amounts of income, and taxes paid or refunded, along with the reasons for amending. For those impacted by federal adjustments, the submission of a complete copy of the IRS adjustment notice is mandatory. Additionally, for net operating losses that affect the filing, the form provides guidance on how such losses should be treated. Furthermore, the form sets clear guidelines for filing on behalf of another taxpayer, including requirements for submitting a power of attorney or other authorization. With tax implications varying greatly based on the amendments made, individuals are guided to carefully review and ensure the accuracy of the changes they make on the M1X form. Understanding the detailed instructions and requirements of the Minnesota M1X form can help taxpayers navigate the complexities of amending their returns, thus facilitating compliance while potentially optimizing their tax liabilities.

Minnesota M1X Example

Amended Minnesota Income Tax 2010

M1X

Print or type



Reason for amending

Taxable income

Determining tax

Stock No . 1010090

Your first name and initial			Last name			Social Security number		Date of birth (mm/dd/yyyy)

If a joint return, spouse’s first name and initial			Last name			Social Security number		Spouse’s date of birth

Current home address (street, apartment, route)								For department use only.
								Do not write in this space.
								Effective interest date:
City			State	Zip code				Effective interest date:

Filing status claimed . Note: You cannot change from joint to separate returns after the due date has passed.
On original return:	Single	Married filing jointly		Married filing	separately		Head of household	Qualifying widow(er)
On this return:	Single	Married filing jointly		Married filing	separately		Head of household	Qualifying widow(er)

Place an X in the appropriate box to indicate the reason(s) why you are filing this amended return:
Federal audit or adjustment . Enclose			a complete copy of the IRS adjustment notice and see line 32 instructions .
Net operating loss carried back from tax year ending							.
Claim due to a pending court case (explain on back page) .
Other (explain on back page) .

If you show a refund on line 29 or tax due on line 31, you must report an increase or decrease in column B for at least one of the income, tax or credit lines (lines 1–24).

You will need the instructions for this form and the 2010 Form M1				A. Original amount or		B. Amount of change	C. Correct
instruction booklet.				as previously adjusted		increase or (decrease)	amount
1	Federal taxable income (see instructions)	.	.1.		. .
1	Federal taxable income (see instructions)	.	.1.		. .
2	Additions to income (total of lines 2 and 3 of Form M1) . . . .	.	2.		. .
2		.	2.		. .
3	Add lines 1 and 2		.3	. . . . . . . . .

4	Total subtractions (from line 9 of Form M1)	. 4.		.	. .
5	Minnesota taxable income . Subtract line 4 from line 3 . . . .	.	5.	. .

6Tax from the table on pages 22-27 of the M1 booklet . . . . . . 6. . .

7	Alternative minimum tax (Schedule M1MT)	7.		. . . . . .
8	Add lines 6 and 7	.8	. . . . . . . . .

9Part-year residents and nonresidents: (Schedule M1NR) a Corrected amount from

line 23 of Schedule M1NR	.	9a. .	.
b Corrected amount from
line 24 of Schedule M1NR	.	9b. .	.

10Full-year residents: Amount from line 8 .

Part-year residents and nonresidents: Amount

from line 27 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . 10

11	Tax on lump-sum distribution (Schedule M1LS)	. .11.		. . .
12	Tax before credits . Add lines 10 and 11	. 12.	. . . . .

13Marriage credit for joint return when both spouses have earned

income or retirement income (see M1 instructions, page 14) . . . 13

14Credit for taxes paid to another state (Schedule M1CR) . . . . . . .14

15Other nonrefundable credits (Schedule M1C) . . . . . . . . . . . .15. .

16	Total credits against tax . Add lines 13 through 15	. 16. .
17	Subtract line 16 from line 12 (if result is zero or less, enter 0)	. 17.

Credits and tax paid

Refund or tax due

Sign here

			A. Original amount or		B. Amount of change						C. Correct
			as previously adjusted		increase or (decrease)						amount

18	Amount from line 17	.18.	. . . . . . . .

19	Minnesota income tax withheld (Schedule M1W)	. 19.	.	.
20	Minnesota estimated tax payments made for 2010	. 20.
20	Minnesota estimated tax payments made for 2010	. 20.
21	Child and dependent care credit (Schedule M1CD)	21
21	Child and dependent care credit (Schedule M1CD)	21
22	Minnesota working family credit (Schedule M1WFC)	22
22	Minnesota working family credit (Schedule M1WFC)	22
23	K-12 education credit (Schedule M1ED)	23
23	K-12 education credit (Schedule M1ED)	23

24	Business and investment credits (SCHEDULE M1B)	. 24.	.	. .
24	Business and investment credits (SCHEDULE M1B)	. 24.
25	Amount from line 34 of your original Form M1 (see instructions)						. 25
25		. . . .	.	. . . . . . . . . . . . . . .	. . . . . . . . .	.	. 25
26	Total credits and tax paid . Add lines 19C through 24C and line 25				. . . .		. 26.	. . . . . . .
27	Amount from line 32 of your original Form M1 (see instructions)	. . . . . . . . . . . .			. . . .	.	.27.			. . . . . . .		.
28	Subtract line 27 from line 26 (if result is less than zero, enter the negative amount; do not enter 0)					.	.28

29	REFUND . If line 28 is more than line 18C, subtract line 18C from line 28 and stop here				. . . . .	.	.29.	.	.

30To have your refund direct deposited, enter the following . Otherwise, you will receive a check .

Account type			Routing number		Account number (use an account not associated with any foreign bank)
Checking	Savings

31 Tax you owe . If line		18C is more than line 28, subtract line 28 from line 18C
(if line 28 is a negative amount, see instructions)				. . . . . . . . . . . . . . . . . . . . . . . . 31.		. . . . . .	. . . .

32If you failed to timely report federal changes or the

	IRS assessed a penalty, see instructions	. . . . . . . . . . . . . .		. . . 32.		. . . . . . .			.

33	Add line 31 and line 32	. . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . . .			.	. 33. .		. . . . . . . . .
33	Add line 31 and line 32	. . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . . .			.	. 33. .
34	Interest (see instructions)	. . . . . . . . . . . . . . .		. . . . . . . . . . .			.	. 34.		. . . . . . . . . .
				Make check out to Minnesota
35	AMOUNT DUE . Add line 33 and line 34	. . . . . . . . . . . . . . .		. . . . . . . . .			.	35
				Revenue and enclose Form M63
I declare that this return is correct and complete to the best of my knowledge and belief.

Your signature		Spouse’s signature (if ﬁling jointly)			Date		Daytime phone

Paid preparer’s signature		PTIN or VITA/TCE #	Date	Daytime phone				I authorize the MN Department of
								Revenue to discuss this return with
								the paid preparer and/or third party .
								the paid preparer and/or third party .

EXPLANATION OF CHANGE—Briefly explain each change below. If you checked the box for “Claim due to a pending court case” or “Other” on the front of this form as your reason for amending, you must also give a brief explanation of the changes that you are mak- ing to your original Minnesota income tax return . If you need more space, enclose another sheet .

You must enclose any corrected schedules and, if you ﬁled an amended federal return, a complete copy of Form 1040X Mail to: Minnesota Amended Individual Income Tax, Mail Station 1060, St . Paul, MN 55145-1060

Form M1X Instructions 2010

The 2010 Form M1X can only be used to amend your 2010 Form M1 .

To complete Form M1X, you will need the 2010 Minnesota income tax instruction booklet.

		Who should ﬁle Form M1X?
		This form should be ﬁled by individuals to
		correct—or amend—an original 2010
		Minnesota individual income tax return. You
		may not change your ﬁling status from mar-
		ried ﬁling jointly to married ﬁling separately
		after the original due date of the return has
		passed, which is April 18, 2011, for most
		individuals.
		Federal changes. If the Internal Revenue
		Service (IRS) changes or audits your federal
		income tax return or you amend your federal
		return and it affects your Minnesota return,
		you have 180 days to ﬁle an amended Min-
		nesota return. If you are ﬁling Form M1X
		based on an IRS adjustment, be sure to check
		the box in the heading and enclose a complete
		copy of your federal Form 1040X or the cor-
		rection notice you received from the IRS.
		If the changes do not affect your Minnesota
		return, you have 180 days to send a letter of
		explanation to the department. Send your let-
		ter and a complete copy of your federal Form
		1040X or the correction notice you received
		from the IRS to: Minnesota Revenue, Mail
		Station 7703, St. Paul, MN 55146-7703.
		If you fail to report the federal changes as
		required, a 10 percent penalty will be assessed
		on any additional tax, and the department
		will have six more years to audit your return.
		Net operating losses. Use Form M1X for
		net operating losses, which can be carried
		forward and back in the same manner as for
		federal purposes. If you are carrying back a
		net operating loss, Minnesota generally allows
		only a carryback to the two taxable years pre-
		ceding the loss. However, if you are carrying
		a farm related loss back ﬁve years on federal
		Form 1045 or 1040X, you will carry it back to
		the same year on Minnesota Form M1X.
		Filing for another taxpayer
		If you are ﬁling Form M1X for another
		taxpayer, enclose Form REV184, Power of
		Attorney, or 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 that authorizes you to represent
		the deceased person. Also enclose Form M23,
	15009010	Claim for a Refund Due a Deceased Taxpayer.
	15009010	Deadline for ﬁling
		Deadline for ﬁling
	.	To claim a refund, you must ﬁle Form M1X
	No	within 3½ years of the original due date for
	Stock	within 3½ years of the original due date for
	Stock

the year you are amending. Other deadlines may apply if:

•฀ your฀federal฀return฀has฀been฀changed฀since฀ you originally ﬁled, or

•฀ you฀have฀been฀assessed฀additional฀income฀ tax by the department within the last year.

If any of the above situations applies to the year being amended and you need clariﬁca- tion, contact the department.

If you owe additional tax, you must ﬁle Form M1X within 3½ years of the due date of your return or the date you ﬁled the return, which- ever is later. If the tax and interest is not fully paid when you ﬁle Form M1X, a late payment penalty and additional interest will be assessed on your ﬁrst bill.

Married ﬁling separate returns

Do not include the name and Social Security number of your spouse if you are married and ﬁling separate returns.

Column A, lines 1–24

In most cases, enter the amounts from the appropriate lines of your original 2010 return. However, if your original Form M1 was changed during processing or if you have ﬁled an amended return prior to this one, enter the corrected amounts. If you received a notice of change or an audit report from the department which changed amounts on your original return, use the amounts as shown in that notice or audit report.

Column B, lines 1–24

Enter the dollar amount of each change as an increase or decrease for each line you are changing. Show all decreases in parentheses. See the instructions for lines 6 and 10 to determine the amounts to enter in column B for those lines.

If the changes you are making affect the amounts reported on a schedule, you must complete and enclose a corrected schedule.

If you do not enter an amount when there is a change, the processing of your amended return will be delayed. Brieﬂy explain each change in the space on the back of Form M1X and enclose any related schedules or forms.

If you are not making a change for a given line, leave column B blank.

Column C, lines 1–24

Add the increase in column B to column A, or subtract the column B decrease from column A. For any item you do not change, enter the column A amount in column C.

Line instructions

Refer to the 2010 Form M1 instructions for de- tails on the types of income included in the total income, any allowable adjustments and how to compute and claim various credits, etc.

Line 1—Federal taxable income

Enter the amount from line 1 of your original 2010 Form M1. If your original federal taxable income was previously adjusted by the IRS or the Minnesota Department of Revenue, enter the corrected amount.

Changes to your federal taxable income may also affect child and dependent care, working family and education credits. Your property tax refund return (if ﬁled) may also be af- fected. If it is, complete and ﬁle Form M1PRX, Amended Minnesota Property Tax Refund Return.

Line 4—Total subtractions

If you are changing your total subtractions, you must enclose a list of the corrected sub- tractions you reported on lines 5–8 of Form M1 and/or a corrected Schedule M1M.

Changes to your total subtractions may also affect the alternative minimum tax you may be required to pay.

Line 5—Minnesota taxable income

If your taxable income on line 5C has changed, it will affect your tax from the table. Continue with line 6.

Line 6—Tax from the table

If the taxable income on line 5C has changed, you must look up the corrected tax using the tables in the 2010 instruction booklet. Enter the correct tax amount on line 6C and the dif- ference between lines 6A and 6C on line 6B.

Lines 9a–9b—Part-year residents and nonresidents

Changes to your Schedule M1NR will also affect many credits you may claim, such as the child and dependent care, working family and education credits.

Line 10

Enter the difference (increase or decrease) between lines 10A and 10C on line 10B.

Line 13—Marriage credit

If you are changing your marriage credit, complete the worksheet on page 14 of the Form M1 instruction booklet.

Lines 14 and 15—Credits against tax

If you are changing any credits against tax on lines 14 or 15, you must enclose a corrected copy of the appropriate schedule.

Lines 19–24—Payments and credits

If you are changing any payments or credits on lines 19 through 24, you must enclose a corrected copy of the appropriate schedule.

Line 25

Enter the total of the following tax amounts, whether or not paid:

•฀ amount฀from฀line฀34฀of฀your฀original฀M1,

•฀ amount฀from฀line฀31฀of฀a฀previously฀filed฀ Form M1X, and

•฀ additional฀tax฀due฀as฀the฀result฀of฀an฀audit฀ or notice of change.

Reduce the total by any amounts that were paid for penalty, interest, underpayment of estimated tax or any contributions you made to the Nongame Wildlife Fund.

Line 27

Enter the total of the following refund amounts:

•฀ amount from line 32 of your original Form M1, even if you have not yet received it,

•฀ amount฀from฀line฀29฀of฀any฀previously฀ ﬁled amended return, and

•฀ refund฀or฀reduction฀in฀tax฀from฀an฀audit฀ adjustment or appeal.

Include any amount that was 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 29 and 31

Lines 29 and 31 should reﬂect the changes to your tax and/or credits as reported on lines

1-24 of Form M1X. If you have unpaid taxes on your original Form M1, Form M1X is not intended to show your corrected balance due.

Line 29

This refund cannot be applied to your esti- mated tax account. Skip lines 31 through 35.

If you owe federal or Minnesota taxes, criminal ﬁnes or a debt to a state or county agency, district court, qualifying hospital or public library, the department is required to 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, your refund will be applied 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 difference.

Line 30—Direct deposit of refund

If you want the refund on line 29 to be directly deposited into your checking or sav- ings account, enter the requested informa- tion on line 30.

The routing number must have nine digits.

The account number may contain up to

17 digits (both numbers and letters). If your account number is less than 17 digits, enter the number starting with the ﬁrst box on the left—leave out any hyphens, spaces and symbols—and leave any unused boxes blank.

If the routing or account number is incorrect or is not accepted by your ﬁnancial institu- tion, your refund will be sent to you in the form of a paper check.

By completing line 30, you are authorizing the department and your ﬁnancial institu- tion to initiate electronic credit entries, and if necessary, debit entries and adjustments for any credits made in error.

Line 31

If line 28 is a negative amount, treat it as a positive amount and add it to line 18C. Enter the result on line 31. This is the amount you owe, which is due when you ﬁle your amended return. You cannot use any funds in your estimated tax account to pay this amount. Continue with line 32.

Line 32

If only one of the penalties below applies, you must multiply line 31 by 10 percent (.10). If both penalties apply, multiply line 31 by 20 percent (.20). Enter the result on line 32.

•฀ The฀IRS฀assessed฀a฀penalty for negligence or disregard of rules or regulations, and/

•฀ You฀failed to report federal changes to the department within 180 days as re- quired (see page 1 of these instructions).

Line 34—Interest

You must pay interest on any unpaid tax plus penalty from the regular due date until paid in full. Interest rates may change each calen- dar year. For 2011, the rate is 3 percent.

To determine the interest you owe, use the for- mula below with the appropriate interest rate:

Interest = line 33 x number of days past the due date x interest rate ÷ 365

To ﬁnd prior-year interest rates, see our web- site at www.taxes.state.mn.us.

Line 35—Amount due

Pay the amount due electronically or by check. Go to www.taxes.state.mn.us or call

1-800-570-3329 to pay electronically. If you are paying by check, you must complete Form M63 and mail it with Form M1X along with a check made payable to Minnesota Revenue.

Sign your return

If you are married and ﬁling jointly, your spouse must also sign. If you paid someone to prepare your return, that person must also sign and include their preparer identiﬁcation 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 conference. For these types of authorities, you must ﬁle a power of attorney or Form REV184 with the department.

Questions or need forms?

Visit our website at www.taxes.state.mn.us to ﬁnd forms, electronic payment options, etc, or request forms by calling 651-296-4444 or 1-800-657-3676.

If you have questions, call 651-296-3781 or

1-800-652-9094 during business hours. TTY users may call Minnesota Relay at 711. In- formation is available in other formats upon request for persons with disabilities.

Where to ﬁle your Form M1X

Send your completed Form M1X and re- quired enclosures to the address provided at the bottom of the second page of Form M1X.

Use of and required information

Information not required. Although not required on Form M1X, we ask for your daytime phone number, in case we have a question about your return, and the phone number and identiﬁcation number of the person you paid to prepare your return.

All other information is required. You must provide by Minnesota law (M.S. 289A.08, subd. 11) your Social Security number, date of birth and all other information in order to properly identify you and determine your correct tax liability. If you don’t provide it, the department will return your form to you. This will delay your refund or if you owe tax, your payment will not be processed and you may have to pay a penalty for late payment.

Use of information. All information pro- vided on Form M1X is private under state law. It cannot be given to others without your consent except to agencies authorized by law to receive the information. For a list of au- thorized agencies and for the possible uses of your Social Security number, see page 8 of the M1 instruction booklet.

↓ Minnesota M1X File

Form Characteristics

Fact	Details
Name of Form	Minnesota M1X
Purpose	Used to amend a previously filed Minnesota individual income tax return for the year 2010
Filing Status Amendments	Cannot change from married filing jointly to married filing separately after the due date
IRS Adjustments	Must file Form M1X within 180 days of an IRS adjustment affecting the Minnesota return
Net Operating Losses	Can be carried back or forward, mimicking federal treatment, with specific conditions for farm losses
Deadline for Claims	Must file within 3½ years of the original due date to claim a refund
Penalty for Failure to Report Federal Changes	A 10% penalty on any additional tax due if federal changes are not reported within the required timeframe
Filing on Behalf of Another	Requires Form REV184, Power of Attorney, or a court appointment
Direct Deposit Option	Refunds can be directly deposited into a bank account
Governing Law	Minnesota Statutes, section 289A.08, subdivision 11

Steps to Writing Minnesota M1X

Filing the Minnesota M1X form is essential for taxpayers who need to amend a previously filed state income tax return for the year 2010. The process requires careful attention to detail and adherence to the specific instructions provided for the form. Whether due to adjustments following an IRS audit, changes in taxable income, or any other reason requiring an amendment, the M1X form is structured to guide filers through updating their tax return effectively. Clear and complete documentation, along with any necessary attachments, ensures the accuracy of the amended return. Below are the steps to fill out the Minnesota M1X form.

Print or type your information clearly in the designated sections of the form.
Complete the top section with your first name, initial, last name, Social Security number, date of birth, and, if applicable, the same information for your spouse if filing jointly.
Enter your current home address, including street, apartment or route, city, state, and zip code.
Indicate your filing status on the original return and on the amended return, ensuring you do not change from joint to separate returns after the due date has passed.
Place an "X" in the appropriate box to indicate the reason(s) for filing the amended return, such as a federal audit or adjustment, a net operating loss carried back, claim due to a pending court case, or other reasons requiring clarification on the back page.
For each line from 1 to 24, enter the original amount or as previously adjusted in Column A, the amount of change in Column B (increase or decrease), and the correct amount in Column C.
Fill out lines 1 through 24 according to the specific instructions for each, making sure to adjust additions to income, total subtractions, and Minnesota taxable income as needed. Remember to include any corrected schedules related to these changes.
Calculate and enter your total credits against tax, refund or tax due, including direct deposit information if applicable, and ultimately, the amount you owe or your refund total.
Sign and date the form. If filing jointly, ensure your spouse also signs. Provide a daytime phone number. If a paid preparer completed the form, they must also sign and provide their PTIN or VITA/TCE number.
Enclose any corrected schedules and, if relevant, a complete copy of Form 1040X or the IRS adjustment notice.
Mail the completed Form M1X along with any necessary documentation or schedules to the provided address: Minnesota Amended Individual Income Tax, Mail Station 1060, St. Paul, MN 55145-1060.

It's crucial to provide a clear and concise explanation of the changes made on the back of the form, attaching additional sheets if more space is needed. Ensuring accuracy and completeness in the explanation supports the understanding of the reasons behind the amendments, facilitating the processing of the amended return.

Listed Questions and Answers

Frequently Asked Questions about the Minnesota M1X Form

What is the M1X form used for?

The M1X form is used to amend a previously filed Minnesota individual income tax return for the year 2010. Individuals might need to file this form if they need to correct any errors or if they have updated information that changes their tax liability.
When should I file Form M1X?

You should file Form M1X if you have made a mistake on your original 2010 Minnesota income tax return or if you need to update your return due to, for example, an IRS audit or adjustment. Remember, you can't change your filing status from 'married filing jointly' to 'married filing separately' after the original due date of the return.
What is the deadline for filing the M1X form?

To claim a refund, you must file Form M1X within 3.5 years of the original due date of the return you are amending. Other deadlines may apply if your federal return has been changed or if you have been assessed additional income tax by the department recently.
What should I do if the IRS has audited my federal return?

If the IRS changes or audits your federal income tax return, and it affects your Minnesota return, you have 180 days to amend your Minnesota return using the M1X form. Be sure to include a complete copy of your federal Form 1040X or the IRS correction notice when filing.
Can I file Form M1X electronically?

As of the latest update, the Minnesota Department of Revenue requests that the M1X form, along with any required enclosures, be mailed to the provided address at the bottom of the form. Always check the latest filing requirements on the Minnesota Department of Revenue website.
How do I calculate changes to my tax amount on Form M1X?

On Form M1X, you need to list the original amounts or as previously adjusted amounts in Column A, the amount of change in Column B, and the corrected amount in Column C. If you are changing your tax amount, you may need to recalculate your tax based on the updated taxable income. Refer to the 2010 Minnesota income tax instruction booklet for detailed guidance.
What if I find out I owe more tax?

If you discover you owe additional tax after filing your original return, complete Form M1X to amend your return and calculate your additional tax owed. Include payment for any additional tax owed when you file the M1X. Interest and penalties may apply if the additional tax is not paid on time.
Can I receive my refund directly deposited?

Yes, if you’re due a refund, you can have it directly deposited into your checking or savings account. Provide your account type, routing number, and account number in the designated section on the M1X form.
What happens if I need to change my filing status?

You are not allowed to change your filing status from married filing jointly to married filing separately after the original due date of the return. However, any other changes to your filing status due to updated information can be made on the amended return if appropriate.
How do I sign the Form M1X if it's a joint return?

For joint filers, both parties must sign the amended return. If someone prepared your return, that person should also sign. There’s a section on the form to give the Minnesota Department of Revenue permission to discuss the return with the paid preparer or a third party.

Common mistakes

Below are eight common mistakes people make when they fill out the Minnesota M1X form:

Incorrectly changing from joint to separate returns after the due date: Filing status cannot be changed from "Married filing jointly" to "Married filing separately" once the due date for the original return has passed.
Failing to attach a copy of the IRS adjustment notice if amending due to a federal audit or adjustment: When the amendment is due to changes by the IRS, a complete copy of the IRS adjustment notice must be included with the M1X form.
Omitting explanations for amendments: If the reason for amending is a pending court case or "Other," an explanation of the changes being made to the original Minnesota income tax return is required on the back page.
Incorrect calculations in Column B (Amount of change): Both increases and decreases in income, tax or credits must be accurately reported in Column B. Mistakes here can lead to incorrect refund or amount owed calculations.
Not providing corrected schedules when making changes that affect those schedules: Any corrections that alter the data on accompanying schedules (e.g., Schedule M1NR for part-year residents and nonresidents) must include these updated schedules.
Failure to adjust the total credits and tax paid accurately: Adjustments made to income or credits often affect the total credits and tax paid (Lines 19–24), which must be recalculated and entered correctly.
Incorrectly entering bank information for direct deposit: For tax refunds that are to be direct deposited, the routing and account numbers must be accurate. Mistakes can delay the refund or result in a paper check being issued.
Not correcting all relevant lines: Each applicable line on the form that is affected by a change needs to be updated. Leaving out any impacted lines can lead to inaccurate final calculations of tax due or refund.

In addition to these mistakes, here are a few more tips to ensure the accurate completion of the Form M1X:

Always double-check Social Security numbers and dates of birth for accuracy. These are critical for correctly processing your amendment.
Sign and date the form. Both spouses must sign if filing jointly. An unsigned form is considered incomplete and cannot be processed.
Include any payment due with the form to avoid late payment penalties and additional interest charges.
If appointing a third party or paid preparer, make sure to check the appropriate box in the signature area giving them permission to discuss this return with the Minnesota Department of Revenue.

Documents used along the form

When filing an amended Minnesota income tax return using Form M1X, various other forms and documents may need to be included or considered, depending on individual circumstances. Below is a list of up to five forms and documents often used alongside the Minnesota M1X form, along with a brief description of each.

Form 1040X (Amended U.S. Individual Income Tax Return): If changes to your federal tax return impact your Minnesota tax return, a complete copy of Form 1040X must be submitted with your M1X form to reflect these adjustments accurately.
Schedule M1W (Minnesota Income Tax Withheld): This schedule is necessary if there are changes in the Minnesota income tax withheld from your earnings or other sources. It helps to calculate the correct amount of tax withheld that needs to be reported on the amended return.
Schedule M1M (Income Additions and Subtractions): If modifications to your income additions or subtractions occur, this corrected schedule should accompany the M1X. It ensures that your Minnesota taxable income reflects these adjustments.
Schedule M1NR (Nonresidents/Part-Year Residents): For those who are amending a return due to changes in residency status or income sourced within/outside of Minnesota, an updated Schedule M1NR must be included to accurately determine the state tax liability.
Schedule M1C (Other Nonrefundable Credits): If claiming additional credits or needing to adjust the credits previously claimed, this corrected schedule should be provided with the M1X, detailing the nonrefundable credits that affect the tax calculation.

Included with or referenced by these forms, filers may also need to attach any supporting documentation that corroborates the adjustments made. This could include W-2s, 1099s, documentation of federal adjustments, or any other relevant financial statements. Properly assembling and submitting the necessary forms and documentation with Form M1X ensures the Minnesota Department of Revenue has all required information to accurately process the amended return.

Similar forms

The Form 1040X, Amended U.S. Individual Income Tax Return, is similar to the Minnesota M1X form in purpose and structure. Both forms are used by taxpayers to amend previously filed income tax returns. The Form 1040X addresses changes in federal tax filings, while the M1X pertains to amendments in Minnesota state taxes. Each form requires the taxpayer to provide their original amounts reported, the amount of change, and the corrected amounts, ensuring accuracy and compliance with tax laws.

The Schedule M-3 (Form 1065), Net Income (Loss) Reconciliation for Certain Partnerships, bears resemblance to the M1X form in its approach to reconciling differences. While Schedule M-3 is specific to partnerships that need to clarify differences between the income reported on their tax return and the income reported to their partners, the M1X is for individual taxpayers amending state income. Both require detailed explanations for the adjustments made, providing transparency in tax reporting.

The California Form 540X, Amended Individual Income Tax Return, operates similarly to the Minnesota M1X form. Each form is designated for residents to correct or amend a previously filed state income tax return. They both facilitate adjustments in income, deductions, tax credits, or filing status, reflecting the necessary corrections to ensure state tax compliance.

The IRS Form 8821, Tax Information Authorization, is related to the M1X form in terms of third-party authorization. While the M1X offers an option to authorize a paid preparer or another third party to discuss the return with the tax department, Form 8821 authorizes someone to access or receive confidential IRS tax information. Both forms recognize the importance of taxpayer representation and the efficient handling of tax matters through authorized individuals.

The New York Form IT-201-X, Amended Resident Income Tax Return, shares its core function with the Minnesota M1X form. Designed to amend a state income tax return, both documents ensure taxpayers can correct mistakes or report changes to their income, deductions, or tax credits after filing their original state return. These forms are vital for maintaining accurate and up-to-date tax records within their respective states.

Form REV184, Power of Attorney, is linked to the Minnesota M1X form through the process of filing on behalf of another taxpayer. As the M1X mentions the possibility of filing an amended return for someone else with the necessary authorization, Form REV184 provides the official means to grant power of attorney for tax matters in Minnesota. This authorization is crucial for representing taxpayers in amending returns and dealing with tax-related issues.

The IRS Form 843, Claim for Refund and Request for Abatement, has similarities to the Minnesota M1X in terms of seeking adjustments to prior tax liabilities. While Form 843 is used to request refunds or abatements for various federal taxes, penalties, and interest, the M1X is focused on amending a Minnesota state income tax return to correct errors or report changes. Both are essential for taxpayers to rectify their tax obligations accurately.

The IRS Schedule A (Form 1040), Itemized Deductions, while not an amendment form, connects to the Minnesota M1X through adjustments to deductions. If changes to itemized deductions on a federal level impact the state tax due, taxpayers may need to file an amended return, like the M1X, to reflect these adjustments on their state taxes. Such amendments ensure consistency between federal and state tax filings.

The Oregon Form 40X, Amended Individual Income Tax Return, is equivalent to the Minnesota M1X for Oregon residents. Both forms serve the purpose of allowing taxpayers to make post-submission corrections to their income, deductions, credits, or tax liability on state returns. They are fundamental tools for maintaining accurate state tax records and ensuring taxpayers can comply with changes in their financial situations.

Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is associated with the M1X in situations involving deceased taxpayers. When filing an amended return for a deceased individual, as mentioned in the M1X instructions, Form 1310 may be required at the federal level to claim a refund on behalf of the deceased. It ensures the proper steps are taken to authorize refunds to the rightful claimants.

Dos and Don'ts

Things You Should Do When Filling Out the Minnesota M1X Form:

Ensure all personal information is accurate, including your Social Security number and date of birth.
Check the box that correctly identifies the reason for amending your return.
Refer to the instruction booklet for the 2010 Form M1X to accurately complete the form.
Include any corrected schedules and, if applicable, a complete copy of Form 1040X or IRS adjustment notices.
Sign and date the form. If filing jointly, ensure your spouse also signs.

Things You Shouldn't Do When Filling Out the Minnesota M1X Form:

Do not change from a joint to a separate filing status after the due date has passed.
Avoid leaving out the explanation of changes if you check "Claim due to a pending court case" or "Other" as the reason for amending.
Do not forget to include the date and daytime phone numbers for both you and your spouse, if applicable.
Do not fill in the "For department use only" space.
Avoid making errors in the calculation of the increase or decrease in tax due; double-check your math and the tax tables.

Misconceptions

There are common misconceptions about the Minnesota M1X form, which is used to amend a previously filed Minnesota income tax return for the year 2010. Understanding these misconceptions can help taxpayers correctly navigate the process of amending their tax returns. Here are six misconceptions and clarifications regarding the M1X form:

Misconception 1: You can file an M1X form to change your filing status from joint to separate after the due date. Clarification: Once the original due date of the return has passed (April 18, 2011, for most individuals), you cannot change your filing status from married filing jointly to married filing separately on an amended return.
Misconception 2: Amendment is optional after an IRS audit. Clarification: If the Internal Revenue Service (IRS) changes or audits your federal income tax return and it affects your Minnesota return, you are required to file an amended Minnesota return within 180 days.
Misconception 3: The M1X form is used for amendments of any tax year. Clarification: The 2010 Form M1X is specifically designed to amend a 2010 Form M1. To amend returns from other years, you must use the corresponding form for that tax year.
Misconception 4: You must pay penalties even if you amend before the deadline. Clarification: If you file the amended return and pay any additional tax owed before the deadline, penalties may not apply. Penalties typically accrue for late payments and failure to report federal changes as required.
Misconception 5: Amending your return is unnecessary if you don't owe additional tax. Clarification: Even if an IRS adjustment doesn't result in additional tax owed to Minnesota, you're still required to file an M1X or send a letter of explanation to the Minnesota Department of Revenue.
Misconception 6: Filing an M1X automatically adjusts payments for estimated taxes. Clarification: Filing an amended return does not allow you to apply any resulting refund toward your estimated taxes for the next year. You must explicitly request how you want your refund processed.

Understanding these points ensures that taxpayers amend their returns properly and comply with Minnesota’s tax laws. Being informed helps avoid unnecessary errors, penalties, and delays in processing.

Key takeaways

Filling out and using the Minnesota M1X form, which is for amending a previously filed Minnesota income tax return, can be a complex process. Understanding the key takeaways can ensure accurate completion and submission. Here are some valuable insights:

The Minnesota M1X form is specifically designed for individuals to amend their previously filed 2010 Form M1, the state's income tax return.
Amending your return to change your filing status from "married filing jointly" to "married filing separately" after the original due date is not permitted.
If the Internal Revenue Service (IRS) audits your federal income tax return, or if you amend your federal return which then affects your Minnesota return, you are required to file an amended Minnesota return within 180 days.
When filling out the M1X form, you need the instructions for the 2010 Form M1 and the corresponding instruction booklet to accurately report your changes.
You must provide detailed explanations for the amendments being made, including any changes due to federal adjustments, pending court cases, or other reasons not specifically mentioned.
The form requires you to report changes in column B for at least one income, tax, or credit line if you are reporting a different amount of refund or taxes due.
Net operating losses can be carried back or forward, similar to federal tax provisions. For losses related to farming, specific carryback rules apply that align with federal guidelines.
To claim a refund through an amended return, it must be filed within 3½ years of the original due date of the return you are amending.
If you are amending on behalf of another taxpayer, such as a deceased individual, additional documentation like the Power of Attorney or court appointment papers must accompany the M1X form.

Thoroughly reviewing your original return, understanding the specific changes you need to make, and carefully following the instructions for the M1X can help to ensure that your amended tax return is completed accurately. Additionally, any supporting schedules or documentation that pertain to the amendments must be included with the M1X form when submitted.

Remember, if there were adjustments to your federal return that affect your Minnesota taxes, including those from an IRS audit, you must take action to amend your state return accordingly. Failing to do so could result in penalties. Therefore, staying informed about both federal and state tax changes is crucial for any amendments made in the submission process.

Please rate Free Minnesota M1X Template Form

4.76

Stellar

176 Votes

Different PDF Forms

Minnesota State Tax Return - Specific lines are dedicated to adjustments, including charitable donations and tax credits.

Mn Grants - Provides a clear template for both general operating and specific project proposals, including evaluation plans.

What Does Counter Offer Mean - Terms concerning the method of payment, whether cash or financing, and specifics regarding the closing date and any required repairs, are methodically addressed in this form.