M2X: Amended Income Tax Return for Estates and Trust (2025)

Minnesota · Minnesota DOR · Used for tax years 2025

Minnesota Form M2X is the 2025 amended income tax return for estates and trusts. It reports previously reported amounts, net changes, and corrected amounts for income, taxes, credits, and payments, and calculates any amount due or refund.

Who files this form

Fiduciaries use Form M2X to correct an original 2025 Minnesota Form M2 for an estate or trust. It is also used to claim a refund and report changes to Minnesota tax liability.

You must file an amended Minnesota return if an IRS change or audit, or an amendment to your federal return, affects your Minnesota return or distributions to beneficiaries.

File Form M2X only after you have filed the original return.

What you'll need

Have these records available, as applicable:

  • Your original 2025 Form M2 and any later amended returns, audit reports, or notices of change.
  • Federal Form 1041 for the federal taxable income amount.
  • A detailed explanation of each change, with schedules, statements, or forms that verify the corrected amounts.
  • A copy of your amended federal return or IRS correction notice if filing based on an IRS adjustment.
  • The estate or trust's identification information, fiduciary information, and beneficiary information requested on the form.

Attach supporting documents required for the items you report. These may include Schedule M2NM, Schedule NIIT, Schedules M1LS or M2MT, Schedules KF, KPI, or KS, Minnesota withholding documentation, and the historic structure rehabilitation credit certificate.

Have applicable tax credit certificate numbers ready. For direct deposit, you will also need the bank routing and account numbers.

How to file

  1. Complete the estate or trust and fiduciary information, and check the reason you are amending.
  2. In Column A, enter the amounts from the original return or as later adjusted by an amended return or audit report.
  3. In Column B, enter each increase or decrease. Show decreases in parentheses.
  4. In Column C, enter the corrected amounts. If an amount has not changed, copy it from Column A.
  5. Explain each change in detail on page 3. Use a separate sheet if needed and attach supporting documents.
  6. Have the fiduciary or authorized officer sign and include their ID number. If someone other than the fiduciary prepared the return, that preparer must also sign and include their ID and phone number.

Mail the amended return to:

Minnesota Amended Fiduciary Tax

Mail Station 1310

600 N. Robert St.

St. Paul, MN 55146-1310

Payment: Pay electronically through e-Services at www.revenue.state.mn.us, using an account not associated with any foreign banks. To pay by check, select “Make a Payment,” then “Check or Money Order” on the website to create a voucher. Print and mail the voucher with a check payable to Minnesota Department of Revenue.

If you are amending solely because of the 2026 Minnesota tax bill, write “Conformity” in red at the top of Form M2X and any amended Schedules KF issued to beneficiaries.

Common mistakes

  • Missing signatures or ID numbers. The fiduciary or authorized officer must sign and provide an ID number. A separate preparer must also sign and provide their ID and phone number.
  • Incorrect rounding. Round to the nearest dollar. Drop amounts below 50 cents and round amounts of 50 cents or more up to the next dollar.
  • Leaving out explanations or supporting documents. Explain changes in detail and attach the appropriate schedules, statements, or forms.
  • Including the wrong amounts on line 34. Do not include payments for penalties, interest, or underpayment of estimated tax.
  • Reporting only refunds already received on line 36. Include the specified refunds whether or not received, including amounts credited to estimated tax or applied to past-due taxes. Do not include refund interest.
  • Treating Form M2X as a corrected account balance. If the original Form M2 has unpaid taxes, the amended return is not intended to show the corrected balance due.
  • Using the estimated tax account for the amendment. You cannot use that account to pay the amount on line 38, and an amended-return refund cannot be applied to it.
  • Not paying additional tax and interest with the return. The instructions warn that a penalty will be assessed.

Questions people ask

Can the refund be directly deposited?

Yes. Complete line 44 with a checking or savings account's routing and account numbers. Use an account not associated with any foreign banks. Otherwise, you will receive a check. Incorrect or unaccepted bank information also results in a paper check.

Do beneficiaries need corrected Schedules KF?

Corrected amounts in Column C of lines 45 through 58 or 60 through 75 may require you to notify beneficiaries of income adjustments. Report corrected information on a new Schedule KF and check the “Amended KF” box.

Does checking the preparer authorization box let the preparer sign for me?

No. The checkbox allows the department to discuss specified return information with the preparer, but it does not authorize the preparer to sign tax documents for you or represent you at an audit or appeals conference. The instructions direct you to Form REV184b for those authorities.

Where can I get help completing Form M2X?

Visit www.revenue.state.mn.us for forms and information, or call 651-556-3075 for help completing the amended return.

Official sources

All versions of M2X