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Under current law, definitions used in determining Minnesota taxable income are based on the Internal Revenue Code, 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.
If you amended your 2022 or 2023 federal return solely due to H.R. 1 and your Minnesota tax remains unchanged due to nonconformity to the federal changes, send a letter explaining the impact.
Your letter should include:
* The date you amended your federal return
* For businesses: your Federal Employer Identification Number and Minnesota Tax ID Number
* For individuals: your Social Security Number
* Impacted tax years and reason for the amendment
* The specific section of H.R. 1 that impacted your federal return
* A clear explanation of why the federal adjustment does not change your Minnesota tax
Send your letter to:
Minnesota Department of Revenue
600 Robert St N
Mail Station 4110
St. Paul, MN 55146-4110
Visit our updated 2025 Federal Nonconformity For Income Tax [ [link removed] ] webpage for additional guidance.
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Visit our website:
www.revenue.state.mn.us [ [link removed] ]
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