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Reporting Federal Changes for Businesses, Trusts, and Estates
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If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
If you amend your federal tax return, you must also file a copy with us within 180 days.
If you do not report federal tax changes within 180 days, you are subject to a penalty equal to 10% of any additional tax due. It also increases the period of time during which we may make adjustments to your Minnesota return.
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IRS Audit
If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
You must notify us in one of the following ways:
| If you | then you must |
|---|
| Agree with the IRS adjustments and they change your Minnesota tax | File Form M4X, Amended Corporation Franchise Tax Return. Mail it to Minnesota Department of Revenue, Mail Station 1255, 600 N Robert St., St. Paul, MN 55145-1255 |
| Believe the federal changes do not change your Minnesota tax or the changes are incorrect | Write an explanation letter to the department along with a copy of your federal adjustments report. Mail it to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
Amended Federal Return
If you amend your federal tax return, you must also file a copy with us within 180 days.
| If | |
|---|
| The amended federal return impacts your Minnesota return | File Form M4X, Amended Corporation Franchise Tax Return. Mail it to Minnesota Department of Revenue, Mail Station 1255, 600 N Robert St., St. Paul, MN 55145-1255 |
| There is no impact to your Minnesota return | Send an explanation letter to the department along with a copy of your amended federal return Mail it to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
IRS Audit
If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
You must notify us in one of the following ways:
| If you | Then you must |
|---|
| Agree with the IRS adjustments and they change your Minnesota tax | File Form M3X, Amended Partnership Return Claim for Refund. Mail it to Minnesota Partnership Tax, Mail Station 1760, St. Paul, MN 55146-1760 |
| Believe the federal changes do not change your Minnesota tax or the changes are incorrect | Write an explanation letter to the department along with a copy of your federal adjustments report. Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
Amended Federal Return
If you amend your federal tax return, you must also file a copy with us within 180 days.
| If | Then you must |
|---|
| The amended federal return impacts your Minnesota return | File Form M3X, Amended Partnership Return Claim for Refund. Mail it to Minnesota Partnership Tax, Mail Station 1760, St. Paul, MN 55146-1760 |
| There is no impact to your Minnesota return | Send an explanation letter to the department along with a copy of your amended federal return. Mail to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
Visit the Partnership Federal Adjustments for more information.
IRS audit
If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
You must notify us in one of the following ways:
| IF YOU | THEN YOU MUST |
|---|
| Agree with the IRS adjustments and they change your Minnesota tax | File Form M8X, Amended S Corporation Return. Mail it to Minnesota S corporation Tax, Mail Station 1770, St. Paul, MN 55146-1770 |
| Believe the federal changes do not change your Minnesota tax or the changes are incorrect | Send an explanation letter to the department along with a copy of your federal adjustments report. Mail it to Minnesota Department of Revenue, Mail Station 5175, St. Paul, MN 55145-5175 |
Amended Federal Return
If you amend your federal tax return, you must also file a copy with us within 180 days.
| If | Then You must |
|---|
| The amended federal return impacts your Minnesota return | File Form M8X, Amended S Corporation Return Mail it to Minnesota S corporation Tax, Mail Station 1770, St. Paul, MN 55146-1770 |
| There is no impact to your Minnesota return | Send an explanation letter to the department along with a copy of your amended federal return Mail it to Minnesota Revenue, Mail Station 5175, 600 N Robert St., St. Paul, MN 55145-5175 |
IRS audit
If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
You must notify us in one of the following ways:
| If you | Then you must |
|---|
| Agree with the IRS adjustments and they change your Minnesota tax | File Form M2X, Amended Income Tax Return for Estates and Trust. Mail to Minnesota Amended Fiduciary Tax, Mail Station 1310, 600 N Robert St., St. Paul, MN 55145-1310 |
| Believe the federal changes do not change your Minnesota tax or the changes are incorrect | Send an explanation letter to the department along with a copy of your amended federal return Mail it to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
Amended Federal Return
If you amend your federal tax return, you must also file a copy with us within 180 days.
| If | then you must |
|---|
| The amended federal return impacts your Minnesota return | Minnesota Amended Fiduciary Tax, Mail Station 1310, 600 N Robert St., St. Paul, MN 55145-1310 |
| There is no impact to your Minnesota return | Send an explanation letter to the department along with a copy of your amended federal return Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
IRS audit
If the Internal Revenue Service makes any change or correction to your federal income tax, you must report it to the Minnesota Department of Revenue within 180 days of the final determination.
You must notify us in one of the following ways:
| If you | Then you must |
| Agree with the IRS adjustments and they change your Minnesota tax | File Form M706, Estate Tax Return with the amended return checkbox marked along with an explanation letter. Mail to Minnesota Estate Tax, Mail Station 1315, 600 N Robert St., St. Paul, MN 55145-1315 |
| Believe the federal changes do not change your Minnesota tax or the changes are incorrect | Send an explanation letter to the department along with a copy of your amended federal return Mail it to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
Amended Federal Return
If you amend your federal tax return, you must also file a copy with us within 180 days.
| If | Then |
| The amended federal return impacts your Minnesota return | File Form M706, Estate Tax Return with the amended return checkbox marked along with an explanation letter. Mail to Minnesota Estate Tax, Mail Station 1315, 600 N Robert St., St. Paul, MN 55145-1315 |
| There is no impact to your Minnesota return | Send an explanation letter to the department along with a copy of your amended federal return Mail it to Minnesota Department of Revenue, Mail Station 5170, 600 N Robert St., St. Paul, MN 55145-5170 |
