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Federal Adjustments

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Federal tax laws passed after December 31, 2018 may impact federal adjusted gross income for tax years beginning with 2017.  Minnesota law has generally not conformed to these changes. As a result, you may need to file a Schedule M1NC with your Minnesota Individual Tax return.

Do I need to complete Schedule M1NC?

For tax years 2018 through 2020, file a 2018, 2019, or 2020 Schedule M1NC with your Minnesota return if you are impacted by any provisions described in the Schedule M1NC instructions. Filing a Schedule M1NC with your Minnesota Individual Income Tax return may change your Minnesota tax liability.

For tax year 2017, file 2017 Schedule M1NC with your Minnesota income tax return if you did any of these on your 2017 federal income tax return:

  • Claimed a deduction for tuition and fees on line 34 of federal Form 1040 or line 19 of Form 1040A
  • Deducted mortgage insurance premiums on line 13 of federal Schedule A
  • Recognized deferred foreign income under Internal Revenue Code, section 965

What if I donated to a qualified disaster relief organization?

If you donated to a qualified disaster relief organization and made a deduction for the donation on your federal income tax return, see the instructions for Schedule M1SA, Minnesota Itemized Deductions and review IRS Publication 526.

How will filing Schedule M1NC affect my Minnesota income tax return?

It may change your Minnesota tax liability. For details, see the instructions for the Schedule M1NC for tax years 2019 or later.

Will any other changes affect my return?

See Law Change FAQs for Tax Year 2020 for other changes that may affect your return.

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