STATE OF MINNESOTA TAX REQUIREMENTS
YOU MAY BE LIABLE FOR
Sole proprietor, corporation, S corporation or partnership -Minnesota Withholding Tax Returns -Minnesota Withholding Tax Deposits IF YOU ARE TAXED AS*
USE FORM
See File a Withholding Tax Return and Withholding Tax Due Dates DUE ON OR BEFORE
Withholding of Income Tax
MN e-Services or Income Tax Withholding payment voucher. See Payment Voucher System
Nonresident Partner or Shareholder Withholding
M3, Partnership Return M8 S Corporation Return 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
Due date of tax return
Partnership S corporation
Unemployment Tax
Sole proprietor, corporation, S corporation, partnership, limited liability partnership or Limited Liability Company
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
M3, Partnership Return
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.
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