Form M1X (2023): Amended Minnesota Income Tax

Form M1X is used to amend, or correct, a previously filed Minnesota Individual Income Tax return for tax year 2023. This means you can use this form to fix any errors or omissions you discover after your original return has been submitted.

When to Use Form M1X?

a. Errors: You discovered an error on your original return, such as incorrect income or deductions.

b. Federal Changes: The IRS audited or changed your federal return, impacting your Minnesota taxes. You have 180 days to file Form M1X after receiving notification from the IRS.

c. Additional Tax: The Minnesota Department of Revenue assessed you additional income tax within the past year.

Key Points To Consider For Form M1X:

A. Deadline: File Form M1X within 3.5 years of the original due date or the date you filed the return, whichever is later.

B. Late Payment: If you owe additional tax with your amendment, a late payment penalty and interest will apply if not paid in full.

C. Instructions: Use the 2023 Individual Income Tax Instructions when completing Form M1X.

D. Filing Electronically: You cannot file Form M1X electronically. You must mail it to the Minnesota Department of Revenue.

E. Federal Form: If your amendment is based on an IRS adjustment, include a copy of your Form 1040X or the IRS correction notice.

To access current year's Form M1X, click here.