Tax Tip #19 for Tax Professionals – Filing amended returns

If you or your client discover an error on their Minnesota return, you’ll need to file an amended return to correct it. Amended returns include Form M1X, Amended Minnesota Income Tax and Form M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund.

You may also need to file an amended Minnesota return if your client amended their federal return due to the IRS making an adjustment on their federal return. For more information, see our Amending a Minnesota Individual Income Tax Return page.

What should I know about amending Minnesota returns?

• Each tax year has its own amended tax return form.
• Amended returns cannot be e-filed.
• Generally, you must file amended returns within 3.5 years of the due date of the original return.
• If your client is married and filed a joint return, you may not change the filing status to Married Filing Separately after the return’s due date.
• If changes require an additional schedule or form, or if a schedule or form changed, you must attach it to the amended return.
• If the amended return results in a balance due and your client is paying by check, complete an Amended Return payment voucher. Mail the check and voucher to the address on the voucher.
• If both the original and amended returns result in a refund, wait until your client gets their original refund before filing the amended return.
• If your client has one of the following situations, see our Special Circumstances page for more information:
  • They are amending a joint tax return when they are now divorced.
  • They were a victim of a Ponzi scheme.
  • They are protecting their right to a potential refund in the future (filing a protective claim ).

If your client’s amended return reports a refund, use our Where’s My Refund? system to check the refund status.