field_block:node:landing_page:title

Draft Forms and Instructions

field_block:node:landing_page:body

If there are areas of the forms, instructions or tax law changes that need additional clarification, or if material corrections are needed on the forms, please email us at TaxLawChanges@state.mn.us.

Update 8/21/19:

2019 CRP, Certificate of Rent Paid, near final draft posted
2019 M2, M2X updated near final drafts posted

field_block:node:landing_page:field_paragraph

Corporate Franchise Tax [+]

2019

Draft Instructions

2019 Corporation Estimated Tax Instructions — Near Final Draft

Draft Forms

2019 M4R, Minnesota Business Activity Report — Near Final Draft
2019 AFF, Affiliations for Combined Returns — Near Final Draft
2019 M15C, Additional Charge for Underpayment of Estimated Tax — Near Final Draft
2019 NOL, Net Operating Loss Deduction — Near Final Draft
2019 REC, Reconciliation — Near Final Draft
2019 AMTI, Alternative Minimum Tax (Calculation of Income) — Near Final Draft
2019 AMTT, Alternative Minimum Tax (Calculation of Tax) — Near Final Draft
2019 M4, Corporation Franchise Tax Return — Near Final Draft
2019 M4X, Amended Franchise Tax Return/Claim for Refund — Near Final Draft
2019 RD, Credit for Increasing Research Activities — Near Final Draft
2019 DIV, Deduction for Dividends Received — Near Final Draft

2018

Draft Instructions

2018 Minnesota Corporation Franchise Tax Instructions — Final Draft

Draft Forms

2018 DIV, Deduction for Dividends Received — Final Draft
2018 M4, Corporation Franchise Tax Return Series — Final Draft
2018 M4NC, Federal Adjustments — Final Draft
2018 NOL, Net Operating Loss — Final Draft

2017

Draft Instructions

2017 Minnesota Corporation Franchise Tax Instructions — Final Draft

Draft Forms

2017 DIV, Deduction for Dividends Received — Final Draft
2017 M15C, Additional Charge for Underpayment of Estimated Tax — Final Draft
2017 M4, Corporation Franchise Tax Return Series — Final Draft
2017 M4X, Amended Franchise Tax Return/Claim for Refund — Final Draft

Estate and Fiduciary Tax [+]

Estate

2019

Draft Forms

2019 M706, Estate Tax Return — Near Final Draft
2019 M706Q, Election to Claim the Qualified Small Business and Farm Property Deduction — Near Final Draft

2018

Draft Forms

2018 M706Q, Election to Claim the Qualified Small Business and Farm Property Deduction — Final Draft

Fiduciary

2019

Draft Forms

2019 KF, Beneficiary's Share of Minnesota Taxable Income — Near Final Draft
2019 M2, Income Tax Return for Estates and Trusts — Near Final Draft 8/21/19
2019 M2MT, Alternative Minimum Tax — Near Final Draft
2019 M2SB, Income Tax Computation for S Portion of ESBT — Near Final Draft
2019 M2X, Amended Income Tax Return for Estates and Trusts — Near Final Draft 8/21/19

2018

Draft Instructions

2018 Minnesota Income Tax for Estates and Trusts (Fiduciary) Form M2 Instructions — Final Draft

Draft Forms

2018 KFNC, Federal Adjustments — Final Draft
2018 M2, Income Tax Return for Estates and Trusts — Final Draft
2018 M2NC, Federal Adjustments — Final Draft
2018 M2SBNC, Federal Adjustments — Final Draft

2017

Draft Instructions

2017 Minnesota Income Tax for Estates and Trusts (Fiduciary) Form M2 Instructions — Final Draft

Draft Forms

2017 KF, Beneficiary's Share of Minnesota Taxable Income — Final Draft
2017 M2, Income Tax Return for Estates and Trusts — Final Draft
2017 M2SB, Income Tax Computation for S Portion of ESBT — Final Draft
2017 M2X, Amended Income Tax Return for Estates and Trusts — Final Draft
2017 EST, Additional Charge for Underpayment of Estimated Tax — Final Draft

Individual Income Tax [+]

2019

Draft Forms

2019 M1, Individual Income Ta x — Near Final Draft
2019 M15, Underpayment of Estimated Income Tax — Near Final Draft
2019 M1529, Education Savings Account Contribution Credit or Subtraction — Near Final Draft
2019 M1AR, Accelerated Recognition of Installment Sale Gains — Near Final Draft
2019 M1C, Other Nonrefundable Credits — Near Final Draft
2019 M1CAT, Casualty and Theft — Near Final Draft
2019 M1CD, Child and Dependent Care Credit — Near Final Draft
2019 M1CMD, Credit for Attaining Master's Degree in Teacher's Licensure Field — Near Final Draft
2019 M1CR, Credit for Income Tax Paid to Another State — Near Final Draft
2019 M1ED, K-12 Education Credit — Near Final Draft
2019 M1HOME, First-Time Homebuyer Savings Account — Near Final Draft
2019 M1LS, Tax on Lump-Sum Distribution — Near Final Draft
2019 M1LTI, Long-Term Care Insurance Credit — Near Final Draft
2019 M1M, Income Additions and Subtractions — Near Final Draft
2019 M1MA, Marriage Credit — Near Final Draft
2019 M1MT, Alternative Minimum Tax — Near Final Draft
2019 M1MTC, Alternative Minimum Tax Credit — Near Final Draft
2019 M1NR, Nonresidents/Part-Year Residents — Near Final Draft
2019 M1PSC, Credit for Parents of Stillborn Children — Near Final Draft
2019 M1R, Age 65 or Older/Disabled Subtraction — Near Final Draft
2019 M1RCR, Credit for Tax Paid to Wisconsin — Near Final Draft
2019 M1REF, Refundable Credits — Near Final Draft
2019 M1SA, Minnesota Itemized Deductions — Near Final Draft
2019 M1SLC, Student Loan Credit — Near Final Draft
2019 M1UE, Unreimbursed Employee Business Expenses — Near Final Draft
2019 M1W, Minnesota Income Tax Withheld — Near Final Draft
2019 M1WFC, Minnesota Working Family Credit — Near Final Draft
2019 M1X, Amended Minnesota Income Tax — Near Final Draft
2019 M99, Credit for Military Service in a Combat Zone — Near Final Draft
M23, Claim for a Refund for a Deceased Taxpayer — Near Final Draft

2018

Draft Instructions

2018 Individual Income Tax Instructions for Form M1 — Final Draft

Draft Forms

2018 M1, Individual Income Tax — Final Draft
2018 M1M, Income Additions and Subtractions — Final Draft
2018 M1NC, Federal Adjustments — Final Draft
2018 M1UE, Unreimbursed Employee Business Expenses — Final Draft

2017

Draft Forms

2017 M15, Underpayment of Estimated Income Tax — Final Draft
2017 M1LTI, Long-Term Care Insurance Credit — Final Draft
2017 M1M, Income Additions and Subtractions — Final Draft
2017 M1MT, Alternative Minimum Tax — Final Draft
2017 M1NC, Federal Adjustments — Final Draft

Insurance [+]

2019

Draft Forms

2019 IG258, Police Premium Report — Near Final Draft
2019 IG259, Fire Premium Report — Near Final Draft
2019 M11AR, Fire Insurance Tax (Retaliatory Schedule) — Near Final Draft
2019 M11B, Insurance Fees Schedule — Near Final Draft
2019 M11, Insurance Premium Tax Return for Property and Casualty Companies — Near Final Draft
2019 M11L, Insurance Premium Tax Return for Life and Health Companies — Near Final Draft

Partnership Tax [+]

2019

Draft Forms

2019 KPC, Partner’s Share of Income, Credits, and Modifications — Near Final Draft
2019 KPI, Partner’s Share of Income, Credits and Modifications — Near Final Draft
2019 M3, Partnership Return — Near Final Draft
2019 M3X, Amended Partnership Return Claim for Refund — Near Final Draft

2018

Draft Instructions

2018 Partnership Form M3 Instructions — Final Draft

Draft Forms

2018 KPCNC, Federal Adjustments — Final Draft
2018 KPINC, Federal Adjustments — Final Draft
2018 M3, Partnership Return — Final Draft

2017

Draft Instructions

2017 Partnership Form M3 Instructions — Final Draft

Draft Forms

2017 KPC, Partner's Share of Income, Credits, and Modifications — Final Draft
2017 KPI, Partner's Share of Income, Credits, and Modifications — Final Draft
2017 EST, Additional Charge for Underpayment of Estimated Tax Near Final Draft

Property Tax Refund [+]

S Corporation Tax [+]

2019

Draft Forms

2019 KS, Shareholder’s Share of Income, Credits and Modifications — Near Final Draft
2019 M8, S Corporation Return — Near Final Draft
2019 M8X, Amended S Corporation Return Claim for Refund — Near Final Draft

2018

Draft Instructions

2018 S Corporation Form M8 Instructions — Final Draft

Draft Forms

2018 KSNC, Federal Adjustments — Final Draft
2018 M8, S Corporation Return — Final Draft

2017

Draft Instructions

2017 S Corporation Form M8 Instructions — Final Draft

Draft Forms

2017 KS Shareholder's Share of Income, Credits and Modifications — Final Draft
2017 EST, Additional Charge for Underpayment of Estimated Tax — Final Draft

Unrelated Business Income Tax [+]

2019

Draft Forms

2019 M4NP, Unrelated Business Income Tax (UBIT) Return — Near Final Draft
2019 M4NP NOL, Net Operating Loss Deduction — Near Final Draft
2019 M15NP, Additional Charge for Underpayment of Estimated Tax — Near Final Draft

2018

Draft Instructions

2018 Unrelated Business Income Tax (UBIT) Instructions — Final Draft

Draft Forms

2018 M4NP Unrelated Business Income Tax (UBIT) Return — Final Draft
2018 Form M4NP NOL, Net Operating Loss Deduction — Final Draft

Shared Forms [+]

field_block:node:landing_page:field_last_updated

Last Updated

August 21, 2019

Draft Forms and Instructions

Contact Info