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2025 Federal Nonconformity for Income Tax

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Under current law, definitions used in determining Minnesota taxable income are based on the Internal Revenue Code, as amended through May 1, 2023. Since that date, Congress enacted the 2025 Federal Tax Budget and Reconciliation Bill (H.R. 1). You may need to make an adjustment to income on your Minnesota return because Minnesota has not adopted the federal changes relating to H.R. 1.

Forms and Instructions

If any of the federal provisions in H.R. 1 affect the amount of taxable income reported on your federal form, you must make an adjustment to income on your Minnesota return.

H.R. 1 may impact your federal and Minnesota returns for tax year 2022 and after. We have updated forms and instructions to help you calculate nonconformity adjustments.

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Tax Years 2022 and 2023 Forms

Coming Soon

Amended Returns

If you are only amending your federal return because of H.R. 1, your Minnesota nonconformity adjustment will offset the changes to your federal taxable income. 

When filing a Minnesota amended return due to H.R. 1, write “H.R. 1” in red at the top of your amended return and any amended Schedules KF, KPI, KPC, or KS you issue to beneficiaries, partners, or shareholders. 

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