Amended Occupation Tax Return
If you made a mistake on your annual Occupation Tax return you can file an amended return to correct any errors.
You must report any changes or corrections made by the IRS to your federal income tax within 180 days of the final determination. If you agree with the changes, file an amended return; if you do not agree, send the department a letter explaining why the federal changes are incorrect and why the changes do not change your Minnesota Mineral tax.
Note: If you do not report the federal changes within the time required, you are subject to a penalty equal to 10% of any additional tax due. If you amend your federal tax return, you must file a copy with us within 180 days.
How do I file an amended Occupation Tax return?
Complete a new Form M30, Occupation Tax Return, for the year that you are amending. Check the appropriate box to indicate you are filing an amended return.
Mail the return to:
Minnesota Department of Revenue
Mail Station 6100
600 North Robert St.
St. Paul, MN 55146-6100
Note: Do not send your amended return with your current tax return.