Amending an 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 2024).

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To claim a refund, you must file Form M1X within 3½ years of the original due date for your return. If you need a prior year form, see Find a Form .

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

If the changes affect 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
600 N. Robert St.
St. Paul, MN 55145-1060

If the changes do not affect 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 Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN 55146-7703

You must pay the amount due when you file Form M1X, or we will charge a late payment penalty. For payment options, see Make a Payment .

Not at this time. Continue to mail in all amended returns. We are looking into accepting amended returns electronically in the future.

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