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Draft Forms and Instructions

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The following draft forms and instructions are for software vendor use only, to recreate substitute electronic forms.

2021 Summary of Major Draft Form Changes

10/22/21 Additional Changes

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Corporate Franchise Tax [+]

2021

AFF, Affiliations for Combined Returns — Final 10/13/21
AMTI, Alternative Minimum Tax (Calculation of Income) — Final 10/13/21
AMTT, Alternative Minimum Tax (Calculation of Tax) — Final 10/13/21
DIV, Deduction for Dividends Received — Final 10/13/211
M4 Series, Corporation Franchise Tax Return — Final 10/27/21
M4NC, Federal Adjustments — Final 10/13/21
M4R, Minnesota Business Activity Report — Final 10/13/21
M4X, Amended Franchise Tax Return/Claim for Refund — Final 10/27/21
M15C, Additional Charge for Underpayment of Estimated Tax — Final 10/13/21
NOL, Net Operating Loss Deduction — Final 10/13/21
RD, Credit for Increasing Research Activities — Final 10/13/21
REC, Reconciliation — Final 10/13/21
Corporation Franchise Tax Instructions — Final 10/13/21

Estate and Fiduciary Tax [+]

2021 Estate and Fiduciary

2021 M706, Estate Tax Return — Final 10/13/21
2021 Estate Tax Form M706 Instructions — Final 10/13/21
2021 M706Q, Election to Claim the Qualified Small Business and Farm Property Deduction — Final 10/13/21
2021 KF, Beneficiary’s Share of Minnesota Taxable Income — Final 10/13/21
2021 KFNC, Federal Adjustments — Final 10/13/21
2021 M2, Income Tax Return for Estates and Trusts — Final 10/13/21
2021 Minnesota Income Tax for Estates and Trusts Form M2 Instructions — Final 10/13/21
2021 M2MT, Alternative Minimum Tax — Final 10/13/21
2021 M2NC, Federal Adjustments — Final 10/13/21
2021 M2RT, Resident Trust Questionnaire — Final 10/13/21
2021 M2SB, Income Tax Computation for S Portion of ESBT — Final 10/13/21
2021 M2SBNC, Federal Adjustments — Final 10/13/21
2021 M2X, Amended Income Tax Return for Estates and Trust — Final 10/13/21

Individual Income Tax [+]

2021

2021 M1, Individual Income Tax — Final 10/13/21
2021 Minnesota Individual Income Tax Instructions — Draft 10/22/21
2021 M15, Underpayment of Estimated Income Tax — Final 10/13/21
2021 M1529, Education Savings Account Contribution Credit or Subtraction — Final 10/13/21
2021 M1AR, Accelerated Recognition of Installment Sale Gains — Final 10/13/21
2021 M1C, Other Nonrefundable Credits — Final 10/13/21
2021 M1CAT, Casualty and Theft — Final 10/13/21
2021 M1CD, Child and Dependent Care Credit — Final 10/22/21
2021 M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field — Final 10/13/21
2021 M1CR, Credit for Income Tax Paid to Another State — Final 10/15/21
2021 M1ED, K-12 Education Credit — Final 10/13/21
2021 M1HOME, First-Time Homebuyer Savings Account — Final 10/13/21
2021 M1LOSS, Minnesota Limitation on Business Losses — Final 10/13/21
2021 M1LS, Tax on Lump-Sum Distribution — Final 10/13/21
2021 M1LTI, Long-Term Care Insurance Credit — Final 10/13/21
2021 M1M, Income Additions and Subtractions — Final 10/13/21
2021 M1MA, Marriage Credit — Final 10/13/21
2021 M1MB, Business Income Additions and Subtractions — Final 10/13/21
2021 M1MT, Alternative Minimum Tax — Final 10/13/21
2021 M1MTC, Alternative Minimum Tax Credit — Final 10/13/21
2021 M1NC, Federal Adjustments — Final 10/22/21
2021 M1NR, Nonresidents/Part-Year Residents — Final 10/13/21
2021 M1PSC, Credit for Parents of Stillborn Children — Final 10/13/21
2021 M1R, Age 65 or Older/Disabled Subtraction — Final 10/13/21
2021 M1REF, Refundable Credits — Final 10/13/21
2021 M1RCR, Credit for Tax Paid to Wisconsin — Final 10/15/21
2021 M1SA, Minnesota Itemized Deductions — Final 10/13/21
2021 M1SLC, Student Loan Credit — Final 10/13/21
2021 M1UE, Unreimbursed Employee Business Expenses — Final 10/13/21
2021 M1W, Minnesota Income Tax Withheld — Final 10/13/21
2021 M1WFC, Minnesota Working Family Credit — Final 10/13/21
2021 M1X, Amended Minnesota Income Tax — Final 10/13/21
2021 M99, Credit for Military Service in a Combat Zone — Final 10/13/21
M23, Claim for a Refund for a Deceased Taxpayer — Final 10/13/21
Marriage Credit Computation Steps
Working Family Credit Computation Steps

Insurance [+]

2021

2021 IG 258, Police Premium Report — Final 10/13/21
2021 IG259, Fire Premium Report — Final 10/13/21
2021 M11, Insurance Premium Tax Return for Property and Casualty Companies — Final 10/13/21
2021 M11AR, Fire Insurance Tax (Retaliatory Schedule) — Final 10/13/21
2021 M11B, Insurance Fees Schedule — Final 10/13/21
2021 M11L, Insurance Premium Tax Return for Life and Health Companies — Final 10/13/211

Partnership Tax [+]

2021

KPC, Partner’s Share of Income, Credits and Modifications — Final 10/27/21
KPCNC, Federal Adjustments — Final 10/13/21
KPI, Partner’s Share of Income Credits and Modifications — Final 10/27/21
KPINC, Federal Adjustments — Final 10/13/21
M3, Partnership Return — Final 10/27/21
M3BBA, Partnership Audit Report — Final 10/13/21
M3X, Amended Partnership Return Claim for Refund — Final 10/27/21
Partnership Form M3 Instructions Final — 10/13/21

Property Tax Refund [+]

2021

2021 M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund — Final 10/13/21
2021 Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund Instructions — Draft 10/22/21
2021 M1PR-AI, Additions to Income — Final 10/13/21
2021 M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund — Final 10/13/21
2021 CRP, Certificate of Rent Paid — Final 10/18/21
Homeowner Algorithm — Final 10/27/21
Renter Algorithm — Final 10/27/21

S Corporation Tax [+]

Unrelated Business Income Tax [+]

Shared Forms [+]

Withholding Tax [+]

Form ETA, Nonresident Entertainer Tax — Final 10/13/21
Form ETD, Nonresident Entertainer Tax — Final 10/13/21
Form ETR, Nonresident Entertainer Tax Return — Final 10/13/21
Form SDB, Non-Minnesota Contractor’s Bond — Final 10/13/21
Form SDD, Surety Deposit for Non-Minnesota Contractor — Final 10/13/21
Form SDE, Exemption from Surety Deposits for Non-Minnesota Contractors — Final 10/13/21
Form SDR, Refund of Surety Deposits for Non-Minnesota Contractor — Final 10/13/21
2022 W-4MN, Minnesota Withholding Allowance/Exemption Certificate — Draft 10/14/21
2022 W-4MNP, Minnesota Withholding Certificate for Pension or Annuity Payments — Draft 10/14/21

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Last Updated

October 27, 2021

Draft Forms and Instructions

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