Tax Law Changes

Minnesota has not enacted tax law changes in 2020 in response to federal changes under the following laws related to the COVID-19 pandemic:

• Coronavirus Aid, Relief, and Economic Security (CARES) Act
• Families First Coronavirus Response Act (FFCRA)
• Paycheck Protection Program Flexibility Act (PPPFA)

We have updated Minnesota tax forms for tax years 2017, 2018, and 2019 to reflect the impact of these federal changes. Be sure to use the most current forms or update your tax software when filing or amending a Minnesota return. (Find a Form.)

Note: If you amend your federal return due to the CARES Act, FFCRA, or PPPFA, you must also amend your Minnesota return. State law requires you to file the amended Minnesota return within 180 days after filing the amended federal return.

Questions?

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• If you have questions, email us at TaxLawChanges@state.mn.us.