The Minnesota Miscellaneous Forms section includes several forms and schedules that may apply to your Minnesota return depending on your tax situation.
Enter Penalty and Interest (Other Than Schedule M15)
Use this section to enter any additional penalty and interest amounts that are not reported through Schedule M15, Underpayment of Estimated Income Tax. These amounts flow to Form M1 when applicable. Minnesota also allows taxpayers to calculate their own late-filing penalties and interest, or leave the amount blank and have the state calculate it after filing.
Estimated Tax Payment Vouchers (Form M14)
Form M14, Individual Estimated Tax Payment Voucher, is used when you expect your Minnesota tax withholding will not fully cover your tax liability for the year.
You can:
- Generate payment vouchers within the program and mail them with your estimated payments, or
- Make estimated tax payments electronically through the Minnesota Department of Revenue.
Consider making estimated payments if you expect to owe $500 or more in Minnesota tax, receive income not subject to withholding, or have insufficient withholding from wages or retirement income.
Underpayment of Estimated Tax (Schedule M15)
Schedule M15 determines whether you owe a penalty for not paying enough Minnesota tax during the year through withholding or estimated tax payments.
You may need to complete Schedule M15 if:
- Your balance due is $500 or more, or
- Required estimated payments were not made on time, even if you are receiving a refund.
If a penalty applies, the program calculates it and reports the amount on Form M1, Line 27.
Credit for Military Service in a Combat Zone (Form M99)
Minnesota offers a refundable credit of $120 for each month or partial month you served in a qualifying combat zone or hazardous-duty area while Minnesota was your legal residence.
Important notes:
- This credit is claimed on Form M99.
- Form M99 is filed separately from Form M1.
- The credit is not reported directly on your Minnesota income tax return.
- Minnesota allows eligible taxpayers to file Form M99 electronically or by mail.
Alternative Minimum Tax (Schedule M1MT)
Minnesota may require certain taxpayers to pay Alternative Minimum Tax (AMT) if they have specific deductions, income items, or tax preferences.
Complete Schedule M1MT if:
- You paid federal AMT, or
- Minnesota AMT may apply based on your tax situation.
The program calculates any AMT due and reports it on Form M1.
Minnesota Extension
Minnesota automatically grants most taxpayers an extension to file until October 15, 2027, so no separate extension form is generally required.
Keep in mind:
- The filing extension does not extend the time to pay.
- Any tax owed is still due by April 15, 2027.
- Paying as much as possible by the original due date can reduce penalties and interest.
Schedules KF, KS, and KPI
These schedules report Minnesota income, credits, withholding, and adjustments from pass-through entities.
Schedule KF
Use information from Schedule KF if you are a beneficiary of an estate or trust. The schedule reports your share of:
- Minnesota income
- Additions and subtractions
- Withholding
- Credits
Schedule KS
Use Schedule KS if you are a shareholder in an S corporation. It reports your share of the corporation's:
- Minnesota income
- Adjustments
- Withholding
- Credits
Schedule KPI
Use Schedule KPI if you are a partner in a partnership. It reports your share of:
- Minnesota income
- Additions and subtractions
- Withholding
- Credits
Enter the information exactly as shown on the schedule provided to you.
Claim for a Refund Due to a Deceased Taxpayer (Form M23)
Form M23 is used by an eligible survivor or estate representative to claim a refund owed to a deceased taxpayer.
A separate Form M23 may be required for each refund being claimed, and supporting documentation, including a death certificate, may be necessary. Minnesota specifically references Form M23 when no personal representative or surviving spouse is available to claim the refund.
Net Investment Income Tax (Schedule NIIT)
Minnesota imposes a 1% Net Investment Income Tax (NIIT) on Minnesota net investment income that exceeds $1,000,000.
Net investment income may include:
- Interest
- Dividends
- Capital gains
- Rental income
- Royalty income
- Certain annuity income
If applicable, complete Schedule NIIT and include it with your Minnesota return.
Program Entry
To access the Minnesota Miscellaneous Forms section in the software:
- Select State Section
- Three dots to Edit Minnesota State Return
- Select Miscellaneous Forms