Minnesota has updated its 2024–2025 draft tax forms to reflect federal OBBBA changes.
The US State of Minnesota has updated its draft tax forms and instructions for 2024 and 2025 to reflect federal tax changes from the One Big Beautiful Bill Act (OBBBA) passed in July 2025.
However, as of 1 May 2023, Minnesota’s tax code conforms to the Internal Revenue Code and has not been updated to align with the OBBBA. As a result, taxpayers may need to adjust their income on Minnesota tax returns if OBBBA provisions impact their federal taxable income.
For amended federal returns due to the OBBBA, Minnesota’s nonconformity adjustment will offset changes to federal taxable income. Taxpayers filing amended Minnesota returns for this reason should write “H.R. 1” in red at the top of the return and any related schedules (KF, KPI, KPC, or KS).
Updates to forms for tax years 2022 and 2023 will be made later.
