field_block:node:landing_page:title

Tax Law Changes

field_block:node:landing_page:body

Congress passed several federal tax law changes in March as part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Families First Coronavirus Response Act (FFCRA). The Minnesota Department of Revenue is reviewing the state-level impacts of these changes.

No action was taken during the 2020 legislative session in response to these federal changes. We are working to adjust Minnesota tax forms to reflect the impact of the CARES Act and FFCRA. We will have more information soon on when our forms will be available and where to report adjustments.

Under current Minnesota law, if you amend your federal return due to CARES Act or FFCRA, you must also amend your Minnesota return. You must file the amended Minnesota within 180 days after filing the amended federal return.

For the latest information, subscribe to our Tax Change email updates.

Previous Law Changes

field_block:node:landing_page:field_paragraph

Tax Year 2019 [+]

2019 Federal Tax Law Changes

In December 2019, federal tax laws that affect federal adjusted gross income for tax year 2019 were changed. Minnesota law has not changed. As a result, individuals may need to file Schedule M1NC, Federal Adjustments, with their 2019 Minnesota Individual Income Tax return.

The federal changes affect several areas of the tax code including tax extenders, disaster tax relief, and retirement plans. See Federal Adjustments for details.

The Minnesota Department of Revenue has updated our individual and business income tax forms for tax year 2019.

Tax Years 2017 and 2018 [+]

Our forms and systems are now updated for the changes passed into law for tax years 2017 and 2018. Links to Software Providers who have revised their software are available on our website and additional software will be listed as it becomes available. You can file using these products now to file 2017 or 2018 returns.

If you have already filed your return for these years, do not file an amended return. We plan to adjust 2017 and 2018 returns:

For C corporation, S corporation, partnership, and fiduciary income tax returns that pay income tax or composite tax at the entity level by Spring 2020.
For individuals by Summer 2020.

Resources [+]

Filing Season Timeline for Tax Year 2020 (new May 20, 2020)
September 5, 2019 Webinar Script for Tax Professionals (new 9/9/2019)
Electronic Filing Options for Business Income Taxes for 2017 and 2018 (new 08/15/2019)
Electronic Filing Software for Individuals for 2017 and 2018 (new 08/15/2019)
Find a form for Businesses (new 08/15/2019)
Find a form for Individuals (new 08/15/2019)
Tax Law Changes FAQs (updated 10/03/2019)
Key Dates for Software Providers
2019 near final draft forms and instructions (updated 08/01/2019)
2019 Legislative Bulletins (new 07/30/2019)

Tax Law Changes

Previous Law Changes

Contact Info