STATE OF MINNESOTA TAX REQUIREMENTS
YOU MAY BE LIABLE FOR
IF YOU ARE TAXED AS*
USE FORM
DUE ON OR BEFORE
Withholding of Income Tax
Sole proprietor, corporation, S corporation or partnership -Minnesota Withholding Tax Returns -Minnesota Withholding Tax Deposits
e-Services or Income Tax Withholding payment voucher. See Payment Voucher System
See File a Withholding Tax Return and Withholding Tax Due Dates
M3, Partnership Return M8 , S Corporation Return
Nonresident Partner or Shareholder Withholding
Due date of tax return
Partnership S corporation
Unemployment Tax
Sole proprietor, corporation, S corporation, partnership, limited liability partnership or Limited Liability Company
Minnesota Unemployment Insurance Self-Service User System. Registration and login links available at Employers and Agents Unemployment Quarterly Wage Detail Report and Tax Payment using Minnesota Unemployment Insurance Self-Service User System. Registration and login links available at Employers and Agents M4, Corporate Franchise Tax Return M8, S Corporation Return M3 , Partnership Return
Prior to the submission of the first quarterly wage detail report
Within one month after end of each calendar quarter
Minimum Fee
Due date of tax return
Corporation
S Corporation Partnership
Other Taxes
Call Department of Revenue
*Note that generally speaking, single-member LLCs may choose to be taxed as a sole proprietorship or a corporation. LLCs with at least two members may choose to be taxed either as a corporation or as a partnership. For Minnesota unemployment insurance purposes, all LLCs are treated as corporations.
249
Made with FlippingBook - Online Brochure Maker