 | Website | https://www.revenue.state.mn.us/ |
| Where’s My Refund | https://www.mndor.state.mn.us/tp/refund/_/ | |
| Information for Tax Pros | https://www.revenue.state.mn.us/tax-professionals | |
| ERO Assistance | (651) 556-4818 | |
| Taxpayer Assistance | (651) 296-3781 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – A paid preparer who reasonably expects to file more than 10 individual Minnesota state returns must file them electronically. Returns that would otherwise meet the requirements of the mandate are subject to a $5 penalty if paper filed.
E-File Registration Requirements – Authorized IRS e-file providers will be enrolled automatically into Minnesota’s e-file program. No further steps are required.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Minnesota e-file program uses the Fed/State Modernized Electronic Filing (MeF) program.
Amended Returns – Minnesota supports electronic filing for amended return Form M1X. To access this form, from the main menu of the Minnesota return, select Miscellaneous Forms > Amended Return (M1X).
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Minnesota allows an automatic extension if the taxpayer cannot file their Minnesota income tax return by the regular date. This extension is for filing only and does NOT extend the time to pay.
Driver’s License/Government Issued Photo Identification: Minnesota does not require this information to file the tax return.
Filing Status Information
Minnesota requires the same filing status used on the federal return.
Residency Status Information for Minnesota Returns
- Taxpayers who consider Minnesota their home for a permanent or indefinite period of time are taxed as residents.
- A taxpayer can be a resident of another state and be taxed as a resident by Minnesota if both of the following are true:
- The taxpayer was in Minnesota for 183 days or more during the tax year, and
- Either the taxpayer or spouse owned or rented a house, condominium, apartment, or other dwelling with cooking and bathing facilities in Minnesota, and the dwelling could be lived in year round.
- If both conditions apply, the taxpayer is considered a Minnesota resident for the length of time the second condition applies. Depending on the length of time, the taxpayer will be considered a full-year resident or a part-year resident.
Part-year resident: Part-year residents are taxpayers who either moved into or out of Minnesota during the tax year or met the criteria under Residents, above. Part-year residents are taxed on all income received while a resident of Minnesota and on Minnesota-source income received while a nonresident.
Nonresidents: Nonresidents are taxed on Minnesota-source income.
Military Personnel/Military Spouses
Residents: Military personnel who were a Minnesota resident when enlisting remains a resident for state filing purposes until establishing a domicile somewhere else, regardless of where the service member is stationed during the year. However, if gross income included on the federal return minus any compensation received for active duty, is less than $10,400, the taxpayer is not required to file a Minnesota return.
Nonresidents: Military personnel remain a resident of their home state, even if they’re stationed indefinitely in Minnesota. However, their residency may change if they take steps to establish a new permanent residence in Minnesota.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – A paid preparer who reasonably expects to file more than 10 business Minnesota state returns must file them electronically. Returns that would otherwise meet the requirements of the mandate are subject to a $5 penalty if paper filed.
Business Return General Information
Due Dates for Minnesota Business Returns
Corporations – Due by the due date for filing the corporation’s federal income tax return.
S-Corporations – Due by the due date for filing the s corporation’s federal income tax return. Generally the 15th day of the third month following the tax year.
Partnerships – Due by the 15th day of the third month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – Minnesota allows an automatic seven-month extension without written request. If the IRS grants an extension of time to file the federal return that is longer than the Minnesota automatic seven-month extension, the state filing due date is extended to the federal due date.
S Corporation – Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.
Partnership – Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.
Fiduciary – Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.
Amended Business Returns
Corporation – Corporate Income Tax filers must complete a Minnesota Form M4X – Amended Franchise Tax Return/Claim for Refund. To access this form, from the main menu of the Minnesota return, select Amended Return (Form M4X). This return is NOT supported for e-file.
S-Corporation – S Corporation Income Tax filers must complete a Minnesota Form M8X – Amended S Corporation Return/Claim for Refund. To access this form, from the main menu of the Minnesota return, select Amended Return (Form M8X). This return is NOT supported for e-file.
Partnership – Partnership Income Tax filers must complete a Minnesota Form M3X – Amended Partnership Return/Claim for Refund. To access this form, from the main menu of the Minnesota return, select Amended Return (Form M3X). This return is NOT supported for e-file.
Fiduciary – Fiduciary Income Tax filers must complete a Minnesota Form M2X – Amended Income Tax Return for Estates and Trusts. To access this form, from the main menu of the Minnesota return, select Amended Return (Form M2X). This return is NOT supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Income Tax Mailing Address
Minnesota Department of Revenue
Mail Station 5140
St. Paul, MN 55146-5140
S Corporation Income Tax Mailing Address
Minnesota S Corporation Income Tax
Mail Station 1770
St. Paul, MN 55145-1770
Partnership Income Tax Mailing Address
Minnesota Partnership Tax
Mail Station 1760
St. Paul, MN 55145-1760
Fiduciary Income Tax Mailing Address
Minnesota Department of Revenue
Mail Station 5140
St. Paul, MN 55146-5140
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.