Draft Forms and Instructions

2024 Corporation Franchise Tax Draft Forms

• 2024 AFF, Affiliations for Combined Returns — Final draft 10/1/24
• 2024 AMTI, Alternative Minimum Tax — Final draft 10/1/24
• 2024 AMTT, Alternative Minimum Tax — Final draft 10/1/24
• 2024 DIV, Deduction for Dividends Received — Final draft 10/1/24
• 2024 M4 Series, Corporation Franchise Tax Return — Final draft 10/1/24
• 2024 M4R, Minnesota Business Activity Report — Final draft 10/1/24
• 2024 M4X, Amended Franchise Tax Return/Claim for Refund — Final draft 10/1/24
• 2024 M15C, Additional Charge for Underpayment of Estimated Tax — Final draft 10/1/24
• 2024 NOL, Net Operating Loss Deduction — Final draft 10/1/24
• 2024 RD, Credit for Increasing Research Activities — Final draft 11/7/24
• 2024 REC, Reconciliation — Final draft 10/1/24
• 2024 Minnesota Corporation Franchise Tax Instructions — Final draft 10/1/24
   

2024 Estate and Fiduciary Draft Forms

Estate Tax Forms can be found using Find a Form

• 2024 KF, Beneficiary’s Share of Minnesota Taxable Income — Final draft 10/1/24
• 2024 M2, Income Tax Return for Estates and Trusts — Final draft 10/1/24
• 2024 M2, Income Tax Return for Estate and Trusts Instructions — Final draft 10/1/24
• 2024 M2MT, Alternative Minimum Tax — Final draft 11/14/24
• 2024 M2NM, Non-Minnesota Source Income and Related Expenses — Final draft 10/1/24
• 2024 M2RT, Resident Trust Questionnaire — Final draft 10/1/24
• 2024 M2SB, Income Tax Computation for S Portion of ESBT — Final draft 10/1/24
• 2024 M2X, Amended Income Tax Return for Estates and Trust — Final draft 10/1/24

2024 Individual Income Tax Draft Forms

• 2024 Tax Schedules
• 2024 M1, Individual Income Tax — Final draft 10/10/24
• 2024 M1, Individual Income Tax Instructions — Final draft 11/7/24
• 2024 M15, Underpayment of Estimated Income Tax — Final draft 10/25/24
• 2024 M1529, Education Savings Account Contribution Credit or Subtraction — Final draft 10/1/24
• 2024 M1AR, Accelerated Recognition of Installment Sale Gains — Final draft 10/1/24
• 2024 M1C, Other Nonrefundable Credits — Final draft 10/1/24
• 2024 M1CAT, Casualty and Theft — Final draft 10/1/24
• 2024 M1CD, Child and Dependent Care Credit — Final draft 10/1/24
• 2024 M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field — Final draft 10/1/24
• 2024 M1CR, Credit for Income Tax Paid to Another State — Final draft 10/1/24
• 2024 M1CWFC, Minnesota Child and Working Family Credits — Final draft 11/7/24
• 2024 M1DQC, Dependents and Qualifying Children — Final draft 10/1/24   
• 2024 M1ED, K-12 Education Credit — Final draft 10/1/24                         
• 2024 M1HOME, First-Time Homebuyer Savings Account — Final draft 10/1/24                      
• 2024 M1LS, Tax on Lump-Sum Distribution — Final draft 10/1/24                                     
• 2024 M1LTI, Long-Term Care Insurance Credit — Final draft 10/1/24
• 2024 M1M, Income Additions and Subtractions — Final draft 10/1/24
• 2024 M1MA, Marriage Credit — Final draft 10/17/24
• 2024 M1MB, Business Income Additions and Subtractions — Final draft 10/1/24
• 2024 M1MT, Alternative Minimum Tax — Final draft 10/1/24
• 2024 M1MTC, Alternative Minimum Tax Credit — Final draft 10/1/24
• 2024 M1NR, Nonresidents/Part-Year Residents — Final draft 11/8/24                                   
• 2024 M1PSC, Credit for Parents of Stillborn Children — Final draft 10/1/24
• 2024 M1QPEN, Qualified Public Pension Subtraction — Final draft 10/1/24 
• 2024 M1R, Age 65 or Older/Disabled Subtraction — Final draft 10/1/24
• 2024 M1REF, Refundable Credits — Final draft 10/1/24
• 2024 M1RENT, Renter's Credit — Final draft 10/9/24                                          
• 2024 M1RCR, Credit for Tax Paid to Wisconsin — Final draft 10/1/24
• 2024 M1SLC, Student Loan Credit — Final draft 11/8/24
• 2024 M1SA, Minnesota Itemized Deductions — Final draft 10/11/24
• 2024 M1UE, Unreimbursed Employee Business Expenses — Final draft 10/1/24             
• 2024 M1W, Minnesota Income Tax Withheld — Final draft 10/1/24
• 2024 M1X, Amended Minnesota Income Tax — Final draft 10/10/24
• 2024 M23, Claim for a Refund for a Deceased Taxpayer — Final draft 10/9/24
• 2025 M99, Credit for Military Service in a Combat Zone — Final draft 10/1/24
• Renter Schedule
   

2024 Insurance Tax Draft Forms

• 2024 Insurance-Police Premium Report (IG258) — Final draft 10/1/24
• 2024 Insurance-Firetown Premium Report (IG259) —Final draft 10/1/24
• 2024 Insurance Premium Tax Return (M11) — Final draft 10/1/24
• 2024 Insurance-Life Insurance Tax Return (M11L) — Final draft 10/1/24
• 2024 Insurance–Fire Insurance Tax (M11AR) — Final draft 10/1/24
• 2024 Insurance-Insurance Fee Schedule (M11B) — Final draft 10/1/24

2024 Partnership Tax Draft Forms

• 2024 KPC, Partner’s Share of Income, Credits and Modifications — Final draft 10/1/24
• 2024 KPI, Partner’s Share of Income Credits and Modifications — Final draft 10/1/24
• 2024 M3, Partnership Return — Final draft 10/1/24
• 2024 M3BBA, Partnership Audit Report — Final draft 10/1/24
• 2024 M3X, Amended Partnership Return Claim for Refund — Final draft 10/1/24
• 2024 Partnership Form M3 Instructions — Final draft 10/1/24
   

2024 Property Tax Refund Draft Forms

• M1PR, Homestead Credit Refund — Final draft 10/1/24
• M1PR, Homestead Credit Refund Instructions — Draft 10/11/24
• M1PR-SR, Special Refund  — Final draft 10/1/24
• M1PRX, Amended Homestead Credit Refund — Final draft 10/1/24
• Homeowner Schedule

2024 S Corporation Tax Draft Forms

• 2024 KS, Shareholder’s Share of Income, Credits, and Modifications — Final draft 10/1/24
• 2024 M8, S Corporation Return  — Final draft 10/1/24
• 2024 M8X, Amended S Corporation Return — Final draft 10/1/24
• 2024 S Corporation Instructions — Final draft 10/1/24

2024 Unrelated Business Income Tax Draft Forms

• 2024 M4NP NOL, Net Operating Loss Deduction — Final draft 10/1/24
• 2024 M4NP Series, Unrelated Business Income Tax (UBIT) Return — Final draft 10/1/24
• 2024 M15NP, Additional Charge for Underpayment of Estimated Tax — Final draft 10/1/24
• 2024 Minnesota Unrelated Business Income Tax (UBIT) Instructions — Final draft 10/1/24

2024 Shared Draft Forms

• AWC, Alternative Withholding Certificate — Final draft 10/1/24
• EST, Additional Charge for Underpayment of Estimated Tax — Final draft 10/1/24
• ETP, Employer Transit Pass Credit  — Final draft 10/1/24
• NIIT, Net Investment Income Tax — Final draft 10/1/24
• MHP, Credit for Sales of Manufactured Home Parks to Cooperatives — Final draft 10/1/24
• PTE, Pass-through Entity Tax  — Final draft 10/1/24
• PTE-RP, Pass-through Entity Tax for Resident Partners  — Final draft 10/1/24
• RAIL, Short Line Railroad Infrastructure Modernization Credit — Final draft 10/1/24
• TPD, Tax Position Disclosure — Final draft 10/1/24

Withholding Tax Draft Forms