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Last Updated: 1/26/2017

Federal Conformity

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Individual Income Tax

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Legislation signed into law January 13, 2017 conforms Minnesota law to federal law for the definition of federal adjusted gross income for tax years 2015 and 2016. This will result in additional refunds for some taxpayers. Our forms and instructions have been updated.

What do I need to do?

​If you



Filed a 2015 Minnesota return with Schedule M1NC, Federal Adjustments


there is nothing else on your return that requires you to file an amended return

DO NOT amend your 2015 Minnesota income tax return to remove Schedule M1NC unless we notify you via letter that you may need to.

you discover another issue on your return that requires you to file an amended Minnesota return

file an amended 2015 Minnesota income tax return. When preparing the amended return, remove the affects of Schedule M1NC.

Filed a 2015 Minnesota return

did not include a Schedule M1NC

your 2015 Minnesota income tax return is not affected by this law.

Purchased an out-of-the-box software package to file your 2016 income tax return

your software provider updates their product

download and install the updates provided by the software provider.


What forms are affected by the law change?

The forms and instructions available on our website have been updated. Schedule M1NC is no longer necessary for 2015 and 2016. As a result, certain lines on Schedule M1M are now intentionally left blank. No other forms are affected.

What changed in the law?

For tax year 2015 and beyond, Minnesota’s Individual Income tax retroactively conforms to federal changes enacted through December 16, 2016. This includes a number of new, modified, and extended provisions and seven new federal laws. A summary of the legislation has been prepared with specific information, or call or email the department for additional information.