Amending your Return/Reporting Federal Changes
Generally, you have 3 ½ years from the return due date to amend an original return to claim a refund. Use Minnesota Form M1X, Amended Minnesota Income Tax.
You have 180 days from receiving notification of the change to amend your Minnesota return if:
• The Internal Revenue Service (IRS) changes your federal return
• You amend your federal return and it affects your Minnesota return
If the IRS changes your return and the changes do NOT affect your Minnesota return, you have 180 days to send a letter of explanation to the department.
We will charge a 10 percent penalty on any additional tax and have six additional years to audit your return if you fail to report federal changes within 180 days.
Send your letter and a complete copy of your federal amended return or the IRS correction notice to:
Mail Station 7703
St. Paul, MN 55146-7703