By Peter G. Pupke, Esq., Checkpoint News
Under current law, definitions used in determining Minnesota taxable income are based on the IRC, as amended through May 1, 2023. Since that date, Congress enacted the 2025 Federal Tax Budget and Reconciliation Bill (H.R. 1). Minnesota has not adopted the federal changes relating to this act. As a result of the state’s nonconformity, the Minnesota Department of Revenue has issued guidance to taxpayers who have amended their federal returns if their Minnesota tax remains unchanged. (2022 and 2023 Nonconformity Guidance, Minn. Dept. Rev., 01/26/2026.)
Taxpayers Amending 2022 and 2023 Federal Returns Due to H.R. 1
If a taxpayer amended their 2022 or 2023 federal return solely due to H.R. 1 and their Minnesota tax remains unchanged due to nonconformity to the federal changes, the taxpayer must send a letter explaining the impact.
The letter should include the following information:
- The date the taxpayer amended their federal return.
- For businesses, their Federal Employer Identification Number and Minnesota Tax ID Number.
- For individuals, their Social Security Number.
- The impacted tax years and the reason for the amendment.
- The specific section of H.R. 1 that impacted the taxpayer’s federal return.
- A clear explanation of why the federal adjustment does not change the taxpayer’s Minnesota tax.
Taxpayers should send the letter to: Minnesota Department of Revenue, 600 Robert St N, Mail Station 4110, St. Paul, MN 55146-4110.
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