Tax Professional Tip #9 – Filing Amended Returns and Electronic M1X

Tax Pro Tips

Beginning with tax year 2025, the Minnesota Department of Revenue will accept electronically submitted amended Minnesota Income Tax returns. This was a popular request over the last few years, and we’re excited we can now offer this option! Amended Homestead Credit and business income tax returns are not eligible for e-file.

Software providers are not required to offer electronic filing for amended income tax returns. Some but not all providers plan to offer this option for 2025. Check with your software provider if this feature is important to you.

You must file an amended Minnesota return on Form M1X if any of these apply:

  • An error is discovered on your client’s Minnesota return.
  • The IRS made changes to your client’s federal return.
  • You amend your client’s federal return.

What should I know about amending Minnesota returns?

  • Each tax year has its own amended tax return form. Tax years 2024, 2023, and 2022 amended tax returns must still be paper filed.
  • Generally, your clients must file amended returns within 3½ years of the due date of the original return.
  • If your client filed as Married Filing Jointly, you cannot 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 changes, attach it to the amended return.
  • If both the original and amended returns result in a refund, wait until your client gets their original refund before filing the amended return.
  • Review our Amending a Return in Special Circumstances page if your client is divorced or filing a protective claim.
  • You cannot choose to receive advance payments of the Child Tax Credit on an amended return.
  • To add the Renter’s Credit, file Form M1X and include Schedule M1RENT and a copy of the CRP. Do not mail a loose M1RENT or CRP without Form M1X.

For more details, see our Amending an Income Tax Return page.

Questions?

Contact us.

If you

Then

Need help with your clients’ accounts and have power of attorney on file with us

Contact the appropriate tax division

Have questions about tax law changes

Email our Tax Law Changes Team

Have general questions, need time-sensitive assistance, or have feedback or an idea for a tax pro tip

Email our Tax Pro Outreach Coordinator or call 651-556-6606

Have general withholding tax questions

Email our Withholding Tax Outreach Team or call 651-556-3180

New! Did you miss a tax pro tip? Check out our Tax Pro Tips Archive on the Tax Pro Education page.

You are subscribed to receive email updates from the Minnesota Department of Revenue. You can manage your subscriptions or unsubscribe from email updates by going to Manage Preferences.