Minnesota Miscellaneous Forms Section Overview

The following Miscellaneous entries and forms are available to be added to your state return within the program:

Enter your penalty and interest (Besides the M15)

Use this area to enter any additional penalty and interest payments that are not reported on Form M15. See this MN instruction link here for more information. 

Estimated Payment Vouchers, Form M14

Form M14, Individual Estimated Tax Payment Voucher, is used to mail quarterly Minnesota estimated tax payments when you expect your withholding will not cover your tax for the year. The program will generate vouchers based on your entries, but you can also calculate and pay electronically through this Minnesota Department of Revenue link instead of mailing: https://www.revenue.state.mn.us/estimated-tax

Form M15 Underpayment of Estimated Tax

Schedule M15, Underpayment of Estimated Income Tax, determines whether you owe a penalty because you did not pay enough Minnesota tax during 2025 through withholding or timely estimated payments. Enter your payment date and liability amount when prompted, and the program will determine any penalty and report it on Form M1.

Credit for Military Service in a Combat Zone (Form M99)

The Credit for Military Service in a Combat Zone is 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 domicile. Claim the credit separately from your Minnesota income tax return using Form M99. This form must be mailed and will not be included with your electronically filed return. In addition, the credit produced will not appear on the M1 state return.

Alternative Minimum Tax (Schedule M1MT)

The Minnesota Alternative Minimum Tax (AMT) is a separate tax calculation for taxpayers with certain deductions, income, or tax-preference items that receive special treatment under the regular tax rules. Enter the requested information when prompted, and the program will complete Schedule M1MT to determine whether you owe Minnesota AMT and report any additional tax on Form M1.

Minnesota Extension Form

Although Minnesota provides an automatic filing extension until October 15, so you do not need to submit a separate extension form, the extension does not extend the time to pay, so pay as much of your estimated balance as possible by the regular due date to reduce potential penalties and interest. This form will not be included in your electronically filed state return and will need to be mailed.

Schedule KF, KS or KPI

Schedule KF:

If you are a beneficiary of an estate or trust, Schedule KF reports your share of Minnesota income, additions, subtractions, withholding, and credits. Enter the amounts from Schedule KF when prompted so the program can transfer them to the correct places on your Minnesota return. 

Schedule KS:

If you are a shareholder in an S corporation, Schedule KS reports your share of the corporation’s Minnesota income, adjustments, withholding, and credits. Enter the schedule exactly as provided by the S corporation so the program can correctly complete your Minnesota return.

Schedule KPI:

If you are a partner in a partnership, Schedule KPI reports your share of the partnership’s Minnesota income, additions, subtractions, withholding, and credits. Enter the amounts from Schedule KPI when prompted and include the schedule with your Minnesota return when required.

Claim for a Refund Due to a Deceased Taxpayer (Form M23)

Form M23, Claim for a Refund Due to a Deceased Taxpayer, is used by an eligible survivor or estate representative to claim a Minnesota income tax refund, property tax refund, or combat-zone military service credit owed to someone who died. Complete a separate Form M23 for each refund claimed and include the required documentation, including a copy of the deceased taxpayer’s death certificate. Under the Information for Claimant, you will be able to upload an attachment with the program for claiming a refund due to a deceased taxpayer.

Net Investment Income Tax (Schedule NIIT)