Who Must File
If you received a lump-sum distribution from a pension, profit-sharing or stock bonus plan in 2014, you must file Schedule M1LS if both of the following conditions apply:
• you filed federal Form 4972, Tax on Lump-Sum Distributions, and
• you were a Minnesota resident when you received any portion of the lump-sum distribution.
You must include Schedule M1LS and a copy of your federal Form 4972 when you file Form M1.