NEAR FINAL DRAFT 8/1/24

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2024 Form M2X, Amended Income Tax Return for Estates and Trusts

Tax year beginning (MM/DD/YYYY)                                                                        , ending (MM/DD/YYYY) 

Name Estateof    Trustor                                            Check if name                           Federal ID Number                               Minnesota Tax ID Number          Number of Schedules KF
                                                                    has changed:
Name and Title of Fiduciary                                                                                 Decedent’s Social Security Number               Date of Death                    Number of Beneficiaries

Current Address of Fiduciary                                                                                Fiduciary City                                  Fiduciary State                  Fiduciary ZIP Code 

Decedent’s Last Address or Grantor’s Address When Trust Became Irrevocable                                  Decedent or Grantor City                        Decedent or Grantor State  Decedent or Grantor ZIP
Check all that apply:
           Composite Income Tax                                 Installment Sale of Pass-through Assets or Interests                                          Tax Position Disclosure (enclose Form TPD)
Check reason you are amending: 
           Amended Federal Return                               IRS Adjustment                    Changes Affect Schedules   KF                              Court Case 

          Net Operating Loss Carried Back From Tax Year Ending (MM/DD/YYYY)                                                                                  Other — 
                                                                                                                                            A—As previously reported           B—Net change         C—Corrected amount

  1              Federal taxable income (from federal Form 1041)   . .  . . . . . .  . . . . . .  . . . . .  .   1                                                                           
 
  2              Deductions and losses not allowed (enclose Schedule M2NM)                                 . . .  . . . . . .  .   2                                                                                   

  3              Capital gain amount distributionlump-sum of                    . . .  . . . . . .  . . . . .  . . . . . . .  . .3.                                                          

  4              Additions (from line 76, column E, on page 4 of this form)    . . . .  . . . . . .  . . .     4                                                                                                        

        5  Add lines 1 through 4  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . .   5                                                                                  

        6  Subtractions (from line 76, column E, on page 4 of this form)  . . .  . . . . . .  . .   6                                                                                                                  

        7  Fiduciary’s income from non-Minnesota sources (enclose Schedule M2NM)   7                                                                                                                                   

        8  Add lines 6 and 7   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .   8                                                     
 
  9              Minnesota taxable net income (subtract line 8 from line 5)  . . .  . . . . . .  . . .     9                                                                                 
 
 10              Tax from table in Form M2 instructions               . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .    10                                                                                 

 11              Tax from S portion of ESBT (from Schedule M2SB)                     . . .  . . . . . .  . . . . .  . . . . .    11                                                          

 12       Minnesota Net Investment Income Tax (enclose Schedule NIIT)  . . .  . . . . . .  .                                        12                                                       

 13              Total of tax from (enclose appropriate schedules):
                         Schedule M1LS                        Schedule M2MT  . . .  . . . . . .  . . . . .  . . . . . . .  . .    13                                                                                   

 14              Composite income tax for nonresidents (enclose Schedules KF)   . . . .  . . . . .  .   14                                                                                                             

 15              Total income tax (add lines 10 through 14)   .  . . . . .  . . . . . .  . . . . . .  . . . . .  .   15                                                                                                

 16              Credit for taxes paid to another state  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  .   16                                                                

 17              Film Production Tax Credit  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .   17                                                         
          Credit certificate number: TAXC - 

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2024 M2X, page 2 
                                                                                                                               *242921*

 18  Tax Credit for Owners of Agricultural Assets   . .  . . . . .  . . . . . .  . . . . .  . . . .  .   18                                                                               
     Certificate number from Rural Finance Authority: AO      - 
 19  State Housing Tax Credit  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .   19                                                                
     Enter certificate number from Minnesota Housing: SHTC                  -                                                 
 20  Short Line Railroad Infrastructure Modernization Credit   .  . . . . .  . . . . . .  .   20                                                                                             

 21  Credit for Sales of Manufactured Home Parks to Cooperatives   . . . .  . . . .   21                                                                                                   

22   Credit for increasing research activities (enclose Schedule KPI, KS, or KF)                                        22                                                                 

 23  Other nonrefundable credits (see instructions)  . . . .  . . . . . .  . . . . .  . . . . .  .   23                                                                                    

 24  Carryover credits from prior years (see instructions)  . . .  . . . . . .  . . . . .  . .  .   24                                                                                     

     D —Credit                 E — Certificate Number        F — Unused Credit

     d1                        e1                            f1

     d2                        e2                            f2

     d3                        e3                            f3

 25  Total nonrefundable credits . Add lines 16 through 24 . . .  . . . . . .  . . . . .  .  .   25                                                                                       

 26  Subtract line 25 from line 15 (if result is zero or less, leave blank) . . .  . .  .   26                                                                                            

 27  Pass-through Entity Tax Credit (enclose Schedule KPI, KS, or KF)   . . . .  . .  .   27                                                                                              

 28  Minnesota income tax withheld (enclose documentation)  . . . . .  . . . . .  .   28                                                                                                  

 29  Total estimated tax payments and any extension payments   . . . . .  . . . .  .   29                                                                                                 

 30  Historic Structure Rehabilitation Tax Credit (enclose certificate)  .  . . . . .  .   30                                                                                                
     Enter National Park Service (NPS) project number: 

 31  Credit for sustainable aviation fuel  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . . 31                                                                         
     Enter certificate number  
     from the Department of Agriculture 

 32  Other refundable credits (see instructions)   .  . . . . .  . . . . . .  . . . . . .  . . . . .  .   32                                                                               

 33  Amount due from original Form M2, line 34 (see instructions)   . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . .  .   33 

 34  Total refundable credits and tax paid (add lines 27c through 32c and line 33)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .   34                            

 35  Refund amount from original Form M2, line 39 (see instructions)   . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .   35                   

 36  Subtract line 35 from line 34 (if result is less than zero, enter the amount as a negative)   . . .  . . . . . .  . . . . .  . . . . .  . . . .  .   36                                
 37  Tax you owe. If line 26c is more than line 36, subtract line 36 from line 26c.  
     (if line 36 is a negative amount, see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . .  .   37 

 38  If you failed to timely report federal changes or the IRS assessed a penalty (see instructions) .                          .  . . . . . .  . . . . . .  . . . . .  .   38              

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2024 M2X, page 3 
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 39  Add lines 37 and 38    . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .39.  . . .  .   

 40  Interest (see instructions)   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .   40   

 41  AMOUNT DUE (add lines 39 and 40) . Payment method:                                                    Electronic                   Check (attach voucher)  . . .  . . . . . .  . . . .  .   41             

 42  REFUND DUE (if line 36 is more than lines 26c, 38, and 40, subtract lines 26c, 38, and 40  from line 36)  . . .  . . . . . .  . .  .   42                                                                  
 43  To have your refund direct deposited, enter the following. Otherwise, you will receive a check.  
                                                                                                           
         Checking            Savings
                                                Routing number                                                   Account  number an(use account not associated with any banks)foreign / /

Signature of Fiduciary or Officer Representing Fiduciary                  Minnesota Tax ID or Social Security Number           Date (MM/DD/YYYY)                                              Direct Phone
                                                                                                                                                                                              Fiduciary E-mail    Paid Preparer E-mail
Print Name of Contact                                                     E-mail Address for Correspondence, if Desired                                                                       
                                                                                                                                                                                      / /
Paid Preparer’s Signature                                                 Preparer’s PTIN                                                                           Date (MM/DD/YYYY)         Direct Phone

     I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.

 EXPLANATION OF CHANGE—Explain each change in detail in the space provided below. Use a separate sheet, if 
 needed. If the changes involve items requiring supporting information, be sure to attach the appropriate schedule, 
 statement or form to Form M2X to verify the correct amount. 

Mail to:  Minnesota Amended Fiduciary Tax, 
Mail Station 1310, 600 N. Robert St., St. Paul, MN 55146-1310

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2024 M2X, page 4 
                                                                                                                                                         *242941*

                                                                                                                   A—As previously reported B—Net change  C—Corrected amount
Additions to Income
 44 State and municipal bond interest from outside Minnesota  . . .  . . . .  .   44                                                                      

 45 State taxes deducted in arriving at net income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   45                                          
 46 Expenses deducted on your federal return that are attributable  
     to income not taxed by Minnesota (other than U .S . bond interest)  .  . . . . .   46                                                                
 47  80 percent of suspended loss from 2001-2005 or 2008-2023  
     on federal return generated by bonus depreciation    . . . .  . . . . . .  . . .  .                       47                                         

 48  80 percent of federal bonus depreciation  . . .  . . . . . .  . . . . .  . . . . . . .  . .   48                                                     

 49  Section 199A qualified business income   . . . . .  . . . . .  . . . . . .  . . . . . .  . .   49                                                    

 50  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  50                                         

 51  Net operating loss carryover adjustment  . . .  . . . . . .  . . . . .  . . . . . . .  . .  .  51                                                    

52  Foreign derived intangible income (FDII) deduction    . . . . .  . . . . . .  . .  .  52                                                              

 53  Other additions (see instructions) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .  53                                             

 54  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  54                                         

 55  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  55                                         

 56  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  56                                         

 57  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  57                                         
 58 Add lines 44 through 57 . Also enter the amount from 
     line 58C on line 77, column E, under Additions    . .  . . . . .  . . . . . .  . . . .  .   58                                                       

 Subtractions from Income
59  Interest on U.S. government bond obligations, minus expenses  
     deducted on federal return that are attributable to this income    . . .  . .  .                          59                                         
 
60  State income tax refund included on federal return    . . . . .  . . . . .  . . . 60.                                                                 
 
 61  Federal bonus depreciation subtraction   . . .  . . . . .  . . . . .  . . . . . .  . . . .  .  61                                                    

 62  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  62                                          
    
 63  Subtraction for railroad maintenance expenses  . . .  . . . . .  . . . . . .  . . .  .  63                                                           
 
 64 Net operating loss carryover adjustment  . . .  . . . . . .  . . . . .  . . . . . . .  . .  .  64                                                     

 65 Deferred foreign income (section 965) . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  .  65                                                    
 66 Disallowed section 280E expenses of  
     a licensed cannabis or hemp business  . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  .  66                                                   

 67 Delayed business interest  .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  67                                         

 68 Delayed net operating loss deduction   . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  68                                                   

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2024 M2X, page 5 
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69   Other subtractions (see instructions)  . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .  .  69                                            

 70  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  70                                      

 71  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  71                                      

 72  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  72                                      

 73  This line intentionally left blank   . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .  73                                      

 74  Add lines 59 through 73 . Also enter the amount from 
     line 74C on line 77, column E, under Subtractions  . . .  . . . . . .  . . . . .  .                       74                                      

                A                         B               C                                                       D                                  E
                                Beneficiary’s Social   Share of federal                                           Percent of total on                Shares assignable to beneficiary and to fiduciary
       Name of each beneficiary Security number        distributable net income                                   line 77, column C   Additions        Subtractions

75                                                                                                                  %

                                                                                                                    %

                                                                                                                    %

                                                                                                                    %

                                                                                                                    %

76    Fiduciary                                                                                                     %

77    Total                                                                                                       100%

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