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Last Updated: 4/17/2017

Reporting Federal Tax Changes

​If the IRS makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination. You must notify us in one of the following ways:

  •  If you agree with the IRS adjustments, and they change your Minnesota tax, file Form M8X, Amended S Corporation Return; or
  •  Submit a letter to us that explains why you feel the federal changes are incorrect, or why they don’t change your Minnesota tax.

In addition, if you amend your federal tax return, you must also file a copy with us within 180 days.

If you do not report federal tax changes within 180 days:

  •  You are subject to a penalty equal to 10 percent of any additional tax due; and
  •  It increases the period of time during which we may make adjustments to your Minnesota return.

When reporting federal changes, mail your Form M8X or explanation letter to:

Minnesota S Corporation Tax
Mail Station 5175
600 N. Robert St.
St. Paul, MN 55146-5175