STATE OF MINNESOTA TAX REQUIREMENTS
YOU MAY BE LIABLE FOR
Making taxable sales or withholding taxes; Partnership, Corporation IF YOU ARE TAXED AS*
USE FORM
DUE ON OR BEFORE
Tax Identification Number
Register online at Minnesota Department of Revenue or file form Application for Business Registration (ABR)
See information at Minnesota Department of Revenue, Businesses or call 651-282-5225
Income Tax
Sole Proprietor
M1, Individual Income Tax Return April 15, or the 15th day of 4th month after the end of the tax year
Individual who is a partner or S corporation shareholder
M1, Individual Income Tax Return Same as above
Partnership
M3, Partnership Return
Same as federal
M4, Corporation Franchise Tax Return
C Corporation
Same as federal
M11, Insurance Premium Tax Return for Property and Casualty Companies M8 S Corporation Return Filing of Sales and Use Tax return must be done online through MN e-Services
March 1
S corporation
Same as federal
Sales and Use Tax (sales tax returns must be filed using the e-Services Minnesota electronic filing system)
Organization that makes retail sales or provides taxable services
Due date is based on filing cycle assigned by Department of Revenue – see instructions.
Same as above
Included on Sales and Use Tax Return
Business that purchases taxable property for use in Minnesota without paying sales tax Consumer who purchases taxable property without paying sales tax
UT1, Individual Use Tax Return April 15th of following year
Estimated Tax
Sole proprietor or individual who is a partner or S corporation shareholder
-Pay through MN e-Services -See Make a Payment for other types of payment methods
15th day of 4th, 6th, and 9th months of tax year; and 15th day of 1st month after end of tax year
Corporation
Payment Vouchers System 15th day of 3rd, 6th, 9th, and 12th months of tax year
*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.
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