STATE OF MINNESOTA TAX REQUIREMENTS YOU MAY BE LIABLE FOR IF YOU ARE TAXED AS* USE FORM
DUE ON OR BEFORE See withholding instructions issued by the Minnesota Department of Revenue
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
Nonresident Partner or Shareholder Withholding
M3, Partnership Return M8 S Corporation Return
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 (UI) 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, Corporation Franchise Tax Return M8 S Corporation 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
M3, Partnership Return
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.
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