M1X: Amended Minnesota Income Tax (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Form M1X is used to amend a 2024 Minnesota Individual Income Tax return. It reports original or previously adjusted amounts, increases or decreases, and corrected amounts for income, tax, credits, and payments to determine a refund or amount due.
Who files this form
Use Form M1X to correct an original Minnesota Individual Income Tax return. Use the 2024 Form M1X only to amend your 2024 Form M1.
If the IRS changes or audits your federal return, or you amend your federal return, and the changes affect your Minnesota return, file an amended Minnesota return within 180 days.
Do not file Form M1X only to change banking information. You also cannot change from married filing jointly to married filing separately after the original return's due date.
When it's due
For your 2024 Minnesota return:
- April 15, 2025 is the original due date for most taxpayers. You cannot change from married filing jointly to married filing separately after the original due date.
- To claim a refund: File within 3½ years of the original due date. Other deadlines may apply if your federal return changed after you filed or Minnesota assessed additional income tax within the last year. Contact the department for details.
- If you owe additional tax: File within 3½ years of the original due date or the date you filed the return, whichever is later. The additional tax is due when you file the amended return.
- Federal changes: You have 180 days to file an amended Minnesota return if the changes affect it. If they do not affect your Minnesota return, you have 180 days to send a letter of explanation and a complete copy of Form 1040X or the IRS correction notice.
What you'll need
Have these records available:
- Your original 2024 Form M1 and any previously amended return, Minnesota notice of change, or audit report showing adjusted amounts.
- The 2024 Form M1X instructions and 2024 Individual Income Tax Instructions.
- Corrected schedules and forms supporting each change. Enclose copies of all schedules that change.
- A complete copy of federal Form 1040X if you filed an amended federal return, or the complete IRS adjustment notice if filing because of an IRS adjustment.
Additional enclosures may be needed:
- Changed subtractions: A list of corrected subtractions from Form M1 lines 5–7 and corrected Schedules M1M and M1MB.
- Part-year residents and nonresidents: Schedule M1NR.
- Filing for another taxpayer: A copy of the court appointment authorizing you to represent that taxpayer.
- Claiming a deceased person's refund: The court appointment and Form M23, Claim for a Refund For a Deceased Taxpayer.
How to file
- Enter your identifying information, original and amended filing statuses, and reason for amending.
- For lines 1–22, enter original or previously adjusted amounts in column A, increases or decreases in column B, and correct amounts in column C. Show decreases in parentheses. Leave column B blank for unchanged lines.
- Briefly explain each change on the back of the form. Enclose corrected schedules and other required documents.
- Sign and date the return. Your spouse must also sign a joint return. A paid preparer must sign and include their preparer identification number.
- Mail the completed return and required enclosures to:
Minnesota Amended Individual Income Tax
Mail Station 1060
St. Paul, MN 55146-1060
Pay any amount due electronically at www.revenue.state.mn.us or by check. To create a check payment voucher, choose Make a Payment under Top Tasks for Individuals, then Check or Money Order.
If federal changes do not affect your Minnesota return, send your explanation letter and a complete copy of Form 1040X or the IRS correction notice to this separate address:
Minnesota Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN 55146-7703
Common mistakes
- Using the wrong year's form: Only use the 2024 Form M1X to amend your 2024 Form M1.
- Leaving changes out of column B: Missing change amounts will delay processing. A refund on line 27 or tax due on line 29 requires an increase or decrease on at least one line in column B, lines 1–22.
- Missing explanations or corrected schedules: Explain each change and enclose the related forms and schedules.
- Entering zero on line 26 when the result is negative: Enter the negative amount instead.
- Including spouse information on a separate return: Do not include your spouse's name, birth date, or Social Security number when filing separately.
- Treating M1X as your full balance statement: If your original Form M1 has unpaid taxes, Form M1X will not show your corrected balance due.
- Not fully paying tax and interest when filing: This results in a late payment penalty and additional interest on your first bill.
- Stapling your submission: Do not use staples on anything you submit.
Questions people ask
Can I receive my amended-return refund by direct deposit?
Yes. Complete line 28 with your checking or savings account information. The routing number must have nine digits. The account number may contain up to 17 characters, including numbers and letters, with no hyphens, spaces, or symbols. If the information is incorrect or your financial institution does not accept it, the department will send a paper check.
Can I apply this refund to estimated tax?
No. The refund on line 27 cannot be applied to your estimated tax account. You also cannot use funds in your estimated tax account to pay the amount on line 29.
Could changing my income affect other credits or refunds?
Yes. Income changes may affect refundable and nonrefundable credits, your property tax refund, and alternative minimum tax. Include copies of all schedules that change.
What happens if I do not report federal changes on time?
The instructions state that failing to report required federal changes results in a 10 percent penalty on additional tax and gives the department six more years to audit your return.
Where can I get help?
Visit www.revenue.state.mn.us or call 651-296-3781 or 1-800-652-9094 during business hours.