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Last Updated: 12/10/2018

Amending a Minnesota Individual Income Tax Return

If you find a mistake on your Minnesota Individual Income Tax return after you filed it, you must file Form M1X, Amended Minnesota Income Tax, to correct the error.

Note: If you’re married and filed a joint return, you may not change your filing status to married filing separately after the due date (April 15 for most people).

When do I need to amend my return?

To claim a refund, you must file Form M1X within 3½ years of the original due date for your return. If you need to amend a prior year return, see Prior Year Forms.

What if I amended my federal return or received a correction notice from the Internal Revenue Service (IRS)?

You must notify the Minnesota Department of Revenue within 180 days as outlined below. If you do not amend your Minnesota return or notify us as required, we will charge a 10 percent penalty on any additional tax you owe.

If the changes affect any lines on your Minnesota return, you must file Form M1X even if your refund or amount due does not change. Include a complete copy of your amended federal return or IRS correction notice. Send your amended return to:

Minnesota Amended Individual Income Tax
Mail Station 1060
St. Paul, MN 55145-1060

If the changes do not affect any lines on your Minnesota return, you must send us a letter of explanation and a complete copy of your federal amended return or IRS correction notice. Send this letter to:

Minnesota Revenue
Mail Station 7703
St. Paul, MN 55146-7703

What if I have an amount due on my amended Minnesota return?

You must pay the amount due when you file Form M1X. If you do not, we will charge a late payment penalty. For more information, see Penalties and Interest.

  • Pay through our e-Services Payment System - It’s easy, secure, and convenient. You can make your payment today or schedule it for a future date. When entering Type of Payment, select Amended Return.
  • Pay by credit or debit card - Value Payment Systems LLC processes one-time credit and debit card payments. They charge a convenience fee for this service.
  • Pay by check or money order - Create and print a payment voucher to include with your check or money order. Make your check payable to Minnesota Revenue and include the last four digits of your Social Security number in the memo line.

Special Situations

You may want to consult a tax professional when amending your tax return in the following situations:

  • You are amending a joint tax return when you and your spouse are now divorced.
  • You were a victim of a Ponzi scheme.
  • You are protecting your right to a potential refund in the future (filing a protective claim).

For more information, see Amending a Return in Special Circumstances.