States / Minnesota

Minnesota

Last checked Oct 22, 2026

Minnesota practitioners use about five state logins for tax and payroll work, and the unemployment insurance employer account now carries Paid Leave too: since January 2026 employers file one quarterly wage detail report there and the system calculates both UI tax and Paid Leave premiums. The Department of Revenue has run its taxes on FAST Enterprises' GenTax since 2012 under a $30.2M implementation contract, and in 2025 to 2026 it upgraded GenTax to Core26 in an $8.3M project. The UI system, built by BearingPoint for a reported $42.6M and live in 2005 and 2007, has been modernized by Deloitte since 2020; the Legislative Auditor found in 2024 that the modernization contracts had grown from about $20M to over $44M and that project costs were underreported. Minnesota Paid Leave launched on time on 1/1/2026 on a system built with Nava, and DEED told legislators the implementation came in $70M under budget.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Tim Walz
    • Commissioner: Paul Marquart Minnesota Department of Revenue
    • Commissioner of Employment and Economic Development: Matt Varilek Minnesota Department of Employment and Economic Development (DEED)
    • Commissioner of Children, Youth, and Families: Tikki Brown Minnesota Department of Children, Youth, and Families
  • Secretary of State: Steve Simon Office of the Minnesota Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Minnesota employer numbers: the Department of Revenue (income tax withholding, under the 7-digit Minnesota Tax ID Number used for most business taxes) and the Department of Employment and Economic Development (DEED), whose Joint Unemployment Insurance (UI) - Paid Leave employer system issues one 8-digit employer account number for both UI tax and Minnesota Paid Leave premiums. Minnesota Paid Leave does not have an account number of its own; its separate Paid Leave Administrator account at paidleave.mn.gov is a login for handling employees' leave applications, not a tax account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Minnesota Department of Employment and Economic Development (DEED), Unemployment Insurance Program

Minnesota's taxable wage base is $44,000 for 2026; the 2027 figure, indexed to 60% of the state's average annual wage, was not yet posted on 2026-11-03 (DEED mails rate determinations by December 15). New employer rates for 2026 are set by industry, from 1.00% to 4.06% outside construction and 1.98% to 8.90% in construction, and every employer adds the 0.40% base tax rate. On top of the tax, the 2026 additional assessment is 14% of the UI tax due (not of wages), and a separate 0.10% Workforce Development Assessment on taxable wages does not count toward the FUTA credit.

Taxable wage base

2027: not published
2026: $44,000
Indexed: 60 percent of the state's average annual wage, rounded to the nearest $1,000 (Minn. Stat. 268.035, subd. 24). The commissioner calculates the average annual wage on or before June 30 from the prior year's wage detail reports, and it applies to the following calendar year (subd. 23). DEED's history table shows $43,000 for 2025 and $44,000 for 2026. source Public record

New employer rate

2026: not published Assigned by industry: the first two NAICS digits outside construction, all five digits in construction. 2026 table: non-construction 1.00 to 4.06 (Mining 4.06, Administrative and Support and Waste Management 2.04, most sectors 1.00); construction 1.98 to 8.90. DEED's worked example adds the base tax rate (0.40% for 2026) to the new employer rate, while Minn. Stat. 268.051, subd. 5 describes the new employer rate as the industry average plus the base tax rate and any additional assessment, and not less than 1%. source Public record

Rate range

2026: 0.4% to 9.3%, Base tax rate 0.40% (statutory range 0.10% to 0.50%, set by the trust fund balance on March 31 of the prior year) Experience rates run from 0.00% to 8.90% and the base tax rate is added to every rate; DEED says the lowest assigned rate is the base tax rate. DOL's Significant Provisions of State UI Laws (effective July 2026) lists Minnesota's range as 0.40% to 9.30%, before surcharges. Assessments are on top. Experience rating period July 1, 2021 to June 30, 2025. source Public record

Other assessments

• Additional Assessment: 14.00% of the UI tax before assessments (2026; 5.00% in 2025). Statute: 5%, 10% or 14% depending on the trust fund balance on March 31 of the prior year as a percent of total covered wages. (2026) counts toward the FUTA credit source Public record
• Special Assessment (Federal Loan Interest Assessment): 0.00% for 2026; up to 8% of the quarterly UI tax and assessments when federal loan interest is due (2026) counts toward the FUTA credit source Public record
• Workforce Development Assessment (Workforce Development Fee): 0.10% of taxable wages (Minn. Stat. 116L.20) (2026) does not count toward the FUTA credit source Public record

Rate notices

Mailed in December for the next year; the statute requires notice on or before December 15. All 2026 Tax Rate Determinations were mailed on or before December 15, 2025.. Protest: Appeal within 45 calendar days from the date the determination of tax rate was sent (Minn. Stat. 268.051, subd. 6(c)). source Public record

Voluntary contributions

Allowed, Tax rate buydown: an experience-rated employer with no debt may pay off benefit charges plus a 25% surcharge, by electronic payment, within 120 calendar days from the beginning of the year the rate applies to. source Public record

Filing

Quarterly UI Wage Detail Report (filed together with Minnesota Paid Leave on Joint UI/Paid Leave accounts)
Due: April 30, July 31, October 31 and January 31 (the last day of the month after the quarter; next business day if on a weekend or holiday)
Electronic filing: All employers must file the wage detail report electronically (Minn. Stat. 268.044, subd. 1a); employers reporting 50 or more employees in a quarter, and all third-party processors, must pay electronically.
UI employer self-service system (ui.mn.gov) source Public record

FUTA credit reduction

None. No outstanding federal advance: the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Minnesota's only credit reduction in DOL's 2010 to 2025 table is 0.3% for 2011, and it is not on DOL's potential 2026 list. source Public record

Recent and coming changes

• Jan 1, 2026 Additional assessment rose from 5.00% of the UI tax (2025) to 14.00% (2026), the statutory maximum. source Public record
• Jan 1, 2026 Minnesota Paid Leave premiums, reported on the same quarterly wage detail report, began in 2026; first payments were due April 30, 2026. Paid Leave is not part of the UI tax. source Public record

The total quarterly bill is built in steps: taxable wages times (experience or new employer rate plus base tax rate), then the additional assessment and any special assessment as percents of that tax, then the 0.10% Workforce Development Assessment on taxable wages. DEED says to count the UI tax and assessments, but not the Workforce Development Assessment, when computing the FUTA credit.

Not confirmed: 2027 taxable wage base, base tax rate, additional assessment and new employer rates: not on DEED's pages on 2026-11-03. DEED says the figures go on the Tax Rate Determination mailed in December; recheck https://ui.mn.gov/employers/wages-taxes/tax-rates/index.jsp after mid-December. Whether DEED's published new employer rates include the base tax rate: DEED's worked example adds 0.40% on top, while the statute defines the new employer rate as including it. Ask DEED or read a 2026 new employer Tax Rate Determination.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Every employee who completes a federal Form W-4 must also complete Form W-4MN; with no W-4MN on file the employer withholds at the single filing status with zero allowances. Supplemental payments made separately from regular wages are withheld at 6.25 percent. Michigan and North Dakota residents are not withheld on if they give the employer Form MWR each year, and a nonresident expected to be paid less than $15,300 need not be withheld on.

Withholding certificate

Form W-4MN, Minnesota Employee Withholding Certificate. Federal Form W-4: not accepted. When the employee begins employment or when the employee's personal or financial situation changes; an employee who completes a new federal Form W-4 must also complete a Form W-4MN. With no certificate on file: If the employee does not complete a Form W-4MN, withhold at the single filing status with zero allowances. An employee claiming exemption from Minnesota withholding must give the employer a new Form W-4MN each year. The employer sends Revenue copies of W-4MNs claiming more than 10 allowances, claiming exemption (box A or B) where wages are expected to exceed $200 a week, or where the employer believes the allowances are not justified. source Public record

Supplemental wages

2026: 6.25%. Supplemental payments made separately from regular wages are withheld at 6.25 percent regardless of allowances. Paid with regular wages and listed separately: Method 1 (add to regular wages and use the tables) or Method 2 (tables on regular wages, 6.25 percent on the supplemental payment). If not listed separately, Method 1 must be used. source Public record

Withholding tables

Minnesota Income Tax Withholding Instruction Booklet and Tax Tables 2026 (start using Jan. 1, 2026) (2026). The booklet says Minnesota has not adopted the federal withholding changes in H.R. 1 (2025); Minnesota withholding definitions follow the Internal Revenue Code as amended through May 1, 2023.

Reciprocity

Agreements with Michigan, North Dakota. Employee form: Form MWR, Reciprocity Exemption/Affidavit of Residency. The employee must be a Michigan or North Dakota resident working in Minnesota and give the employer a properly completed MWR each year; the employer sends Revenue copies of the MWRs. Revenue encourages, but does not require, withholding for the employee's home state as a courtesy. source Public record

Nonresidents working here

If federal income tax must be withheld from a nonresident's wages for work performed in Minnesota, Minnesota tax must also be withheld in most cases; no withholding is required if the amount the employer expects to pay the employee is less than $15,300. Convenience of the employer: null: the booklet does not address employees working remotely for a Minnesota employer. 2026 withholding booklet, Withhold From Income Assignable to Minnesota, Residents of Another State. source Public record

Deposits and returns

• semiweekly: The IRS requires the employer to deposit semiweekly and the employer withheld more than $1,500 in Minnesota tax in the previous quarter.. Due Payday Wednesday to Friday: the following Wednesday; payday Saturday to Tuesday: the following Friday. Minnesota did not adopt the federal one-day rule.
• monthly: The IRS requires the employer to deposit monthly and the employer withheld more than $1,500 in Minnesota tax in the previous quarter.. Due The 15th day of the month.
• quarterly: Exception: $1,500 or less in Minnesota tax withheld in the previous quarter and the previous quarter's return filed on time.. Due April 30, July 31, October 31 and January 31 of the following year.
• annual: Annual filers that withheld $500 or less in the prior calendar year.. Due January 31 with the annual return; a deposit is due the last day of the month after the month in which amounts withheld exceed $500 (except December).

Quarterly withholding return due April 30, July 31, October 31 and January 31 (filed for every quarter, even with no withholding); annual filers file by January 31. Forms W-2 and 1099: see data/inforeturns/minnesota.json. Deposits must be made electronically if the employer withheld $10,000 or more in the 12 months ending June 30, must pay any other Minnesota business tax electronically, or uses a payroll service company; once required, always required. A 5 percent penalty applies to payments not made electronically when required. e-Services (Department of Revenue) source Public record

Annual reconciliation

, due January 31 (annual return for annual filers). With the W-2 and 1099 filing rules

Recent and coming changes

• Minnesota has not adopted the federal withholding changes in H.R. 1 (2025), including changes to Forms 1099. source Public record

Minnesota Paid Leave began January 1, 2026, but it is administered by the Department of Employment and Economic Development, not Revenue, so it is left out here. No Minnesota local income tax withheld by employers was found in the booklet.

Not confirmed: The 2027 withholding booklet was not yet published when checked. No statute or Revenue statement on a convenience of the employer rule was found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Minnesota residents claim a credit for income tax paid to another state or a Canadian province on Schedule M1CR (Schedule M1RCR for Wisconsin), included on line 3 of Schedule M1C and limited to the Minnesota tax on the doubly taxed income. A part-year resident's income from the period of nonresidence is kept out by proration: Schedule M1NR multiplies the tax on all income by the ratio of Minnesota income to federal income. Minnesota offers no reverse credit and is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule M1CR, Credit for Income Tax Paid to Another State (one per state or province); Schedule M1RCR, Credit for Tax Paid to Wisconsin, for Wisconsin. Line: Schedule M1CR, line 7 (full-year residents) or line 11 (part-year residents), included on line 3 of Schedule M1C. Limit: The lesser of (1) the Minnesota tax after certain Schedule M1C credits times the ratio of income taxed by the other state while a Minnesota resident to adjusted gross income (adjusted for U.S. bond interest and other states' bonds), and (2) the other state's tax before withholding and estimated payments. Minn. Stat. 290.06, subd. 22, applies the limits state by state. Covers: Income taxes of another state, the District of Columbia, and a Canadian province or territory. Puerto Rico and U.S. territories are excluded. No: taxes paid to a local unit of government (city, county or school district) do not qualify. Foreign taxes: No credit for national governments, including Canada; Canadian provincial or territorial tax qualifies only to the extent not used for the federal foreign tax credit (Worksheet for Line 6). Pass-through entity taxes: Yes: income taxes paid to another state by an S corporation or partnership that were added back on line 2 of Schedule M1MB, with boxes for composite and non-composite entity-level tax; a resident partner, S corporation shareholder or sole member of a disregarded LLC is treated as paying its share under Minn. Stat. 290.06, subd. 22. Attach: Include Schedule M1CR with Form M1. A return must have been filed with the other state (which may be an entity's return); if no individual return was required, provide the entity level return showing the taxpayer's share of income and tax. Wisconsin goes on Schedule M1RCR, which adds a refundable part (line 11, to line 6 of Schedule M1REF) for wages taxed by a state whose reciprocity agreement ended (in effect before 2010 but not now). Michigan and North Dakota wages with that state's tax withheld are refunded by that state, not credited. A domiciliary of another state taxed as a Minnesota resident under the 183-day rule gets the credit only with a statement from the home state that it gives no credit for Minnesota tax. Minn. Stat. 290.06, subd. 22; 2025 Schedule M1CR and instructions (Rev. 7/26). source Public record

Part-year residents: income while a nonresident

Allocated or prorated Column B of Schedule M1NR carries income received while a Minnesota resident plus Minnesota-source income while a nonresident (for wages, work performed while a resident or in Minnesota while a nonresident). Line 30 is the percentage of Minnesota income to federal income, and the tax on all income (Form M1, line 12) is multiplied by it. Schedule M1NR, Nonresidents/Part-Year Residents, included with Form M1. Line: Schedule M1NR, lines 28 to 32: line 28 to Form M1, line 13a; line 29 to line 13b; line 32 (line 30 ratio times Form M1, line 12) to Form M1, line 13. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident qualifies if a Minnesota resident when the income taxed by both states was received. Line 2 is built from Schedule M1NR, and lines 8 to 11 prorate the other state's tax to the income received while a Minnesota resident; the credit is the lesser of line 5 and line 10. Schedule M1CR (lines 8 to 11, part-year residents) or Schedule M1RCR. source Public record

Nonresidents: reverse credit

No. The credit requires Minnesota domicile for all or part of the year; nonresidents pay Minnesota tax on Minnesota income through the Schedule M1NR proration. source Public record

Local income taxes

None: Schedule M1CR excludes tax paid to a local unit of government (city, county or school district). source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Statutory resident: an individual domiciled elsewhere who keeps a place of abode in Minnesota and spends more than half the tax year in Minnesota is a resident (unless in the armed forces or covered by reciprocity); any part of a day counts as a day in Minnesota. source Public record
• Domicile test: the location of an individual's attorney, CPA or financial adviser, charitable gifts, and where new credit or accounts are opened may not be considered. source Public record

Recent and coming changes

• Jan 1, 2028 The credit for pass-through entity tax paid to another state (Minn. Stat. 290.06, subd. 23a), claimed as a credit for taxes paid to another state, expires for taxable years beginning after December 31, 2027. source Public record

Reciprocity with Michigan and North Dakota is covered on the withholding page.

Not confirmed: UDITPA or Compact apportionment status not confirmed: Minn. Stat. 290.171 shows as repealed in 2013 (2013 c 143 art 13 s 24), but the saved page does not say what it contained. Form M1 line that carries Schedule M1C total not read (the 2025 Form M1 instructions were not located on the new forms search).

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form M4, Corporation Franchise Tax Return, by the federal corporate due date (April 15, 2026 for calendar 2025), with an automatic seven-month extension to file but not to pay. S corporations file Form M8 and partnerships Form M3 by the federal due date, generally March 15 (March 16, 2026), each with an automatic six-month extension. Every corporation, LLC, nonprofit, limited partnership and LLP registered with the Secretary of State files an annual renewal by December 31 each year after the year it formed; it is free for domestic corporations, LLCs, nonprofits and limited partnerships, $115 by mail or $135 online for foreign corporations and $135 or $155 for LLPs.

Corporate return

Franchise tax. Form M4, Corporation Franchise Tax Return. Due: The same as the federal corporation tax return: returns, including short-year returns, must be filed by the due date for filing the federal income tax return. For tax year 2025: Apr 15, 2026. Fiscal years: Follows the federal due date for the fiscal year. Cooperative associations (other than IRC section 521 organizations) are due the 15th day of the ninth month after the end of the calendar or fiscal year. source Public record

Corporate extension

Automatic. Seven months, to November 16, 2026 for a 2025 calendar-year return; if the IRS grants a longer federal extension, the Minnesota due date is extended to the federal due date. None: no form is required for the seven-month filing extension. Filing extension only: tax not paid by the regular due date draws penalties and interest. There is no late-payment penalty if at least 90% of the total tax is paid by the regular due date and the rest by the extended due date; interest still runs.

S corporations

Form M8, S Corporation Return. Due: By the due date for filing the federal return, generally March 15 of the following year; for a fiscal year, the 15th day of the third month following the tax year. For tax year 2025: Mar 16, 2026. Automatic six-month extension to file (a longer federal extension extends Minnesota to the federal due date); tax owed must be paid by the regular due date to avoid penalties and interest. source Public record

Partnerships

Form M3, Partnership Return. Due: Return and payment by March 15 of the following year for a calendar year; for a fiscal year, the 15th day of the third month after the end of the tax year. For tax year 2025: Mar 16, 2026. Automatic six-month extension to file (a longer federal extension extends Minnesota to the federal due date); tax owed must be paid by the regular due date to avoid penalties and interest. source Public record

Individuals

Form M1. For tax year 2025: Apr 15, 2026. The Department's due date calendar lists the individual income tax return and payment on April 15 and the individual income tax extension return on October 15. source Public record

Annual report

Filed with the Minnesota Secretary of State through Business Filings Online (Secretary of State).

Fees are from the Secretary of State's Business Filing and Certification Fee Schedule (https://www.sos.mn.gov/business-liens/business-filing-and-certification-fee-schedule/), which lists By Mail, Online and In Person columns.

The 2025 M4 instructions note that 2026 legislation updated Minnesota's Internal Revenue Code reference to May 1, 2026; no due date change was found for tax year 2026.

Not confirmed: Individual Form M1 extension details (length, any payment rule) from the 2025 M1 instructions: the instruction PDF was not found at the guessed URLs, so only the Department's due date calendar is cited. The statute's LLP reinstatement fee ($160) differs from the fee schedule's annual reinstatement ($200 by mail, $220 online); the fee schedule may add other charges.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Minnesota requires electronic payment of a business tax once more than $10,000 of that tax was paid in the prior July to June fiscal year (the statutes say $10,000 or more for withholding, sales tax and corporate estimated tax), and once required it stays required; paying another way costs 5% of the payment. The late filing penalty is 5% of the tax not paid, and late payment costs 4% for individual income tax, 5% rising to 15% for withholding and sales tax, and 6% for corporate and other entity taxes. Interest is 7% a year for 2026, and Revenue lists 7% for 2027.

Interest on unpaid tax

Set by the commissioner no later than October 15 each year, equal to the prime rate charged by banks during the six months ending September 30, rounded to the nearest full percent, and effective January 1 of the next year. Interest runs on tax and penalties from the time the debt is past due until paid in full. Minn. Stat. 270C.40, subd. 5. source Public record

When tax must be paid electronically

• All taxes: More than $10,000 of any one business tax paid during the previous fiscal year (July 1 to June 30); applies to alcoholic beverages, cigarette and tobacco, corporation franchise (estimated payments), e-waste fee, fiduciary (trusts), exempt organization income tax (estimated payments), insurance premium, metropolitan landfill fee, MinnesotaCare, sales and use and withholding taxes. Methods: Electronic means prescribed by the commissioner. Revenue sends a notice the first year payment must be electronic; once required for one year, required for all future years. Penalty for paying another way: 5% of each payment that should have been made electronically (Minn. Stat. 289A.60, subd. 21), after notice; can be abated for reasonable cause. source Public record
• Withholding: Tax withheld of $10,000 or more in a fiscal year ending June 30 (each deposit for wages paid in all later calendar years); a third-party bulk filer remits all deposits electronically regardless of amount. Methods: Electronic means prescribed by the commissioner. Penalty for paying another way: 5% of each payment that should have been made electronically. source Public record
• Sales and use: Liability of $10,000 or more during a fiscal year (vendors with $250,000 or more also make a June accelerated payment). Methods: Electronic means prescribed by the commissioner. Penalty for paying another way: 5% of each payment that should have been made electronically. source Public record
• Corporate: Estimated tax payments of $10,000 or more in a fiscal year ending June 30 (all estimated payments in later calendar years). Methods: Electronic means prescribed by the commissioner. Penalty for paying another way: 5% of each payment that should have been made electronically. source Public record
• Other: fiduciary income tax: A fiduciary administering 100 or more trusts pays fiduciary income tax for all of them electronically. Methods: Electronic means prescribed by the commissioner. source Public record
• Other: petroleum tax: All electronic. source Public record

Penalties

Late filing

Covers: Individual income tax and business taxes (corporate franchise, partnership, S corporation, fiduciary, sales, withholding and others). 5% of the tax not paid by the end of the filing period. Individuals: 5% of tax not paid by October 15. A further extended delinquency penalty applies if a return is not filed within 30 days after a written demand: 5% of the tax not paid before the demand or $100, whichever is greater. Minimum: $100 for the extended delinquency penalty after a demand. Minn. Stat. 289A.60, subds. 2 and 2a. source Public record

Late payment

Covers: Individual income tax; withholding and sales and use tax; corporate franchise, fiduciary, partnership, S corporation and other entity taxes. Individual income tax: 4% of tax not paid by April 15, plus 5% of tax not paid within 180 days after filing or April 15, whichever is later (reasonable cause is presumed if at least 90% is paid by the due date, the return is filed within six months and the balance is paid with it). Withholding and sales and use tax: 5% of tax not paid by the due date, plus 5% for each additional 30 days or fraction, up to 15%. Corporate franchise and other entity taxes: 6% of tax not paid by the regular due date, plus 5% if the return is filed after the regular due date and not paid in full when filed (no penalty for corporate franchise, UBIT and occupation taxes if at least 90% is paid by the regular due date and the rest by the extended due date). Petroleum: 1% a day, up to 10%. Maximum: 15% in the aggregate for withholding and sales or use tax; 10% for petroleum. The late payment penalties (subd. 1) and the late filing penalty (subd. 2) are separate sections. For entity taxes the 5% late-return penalty is added in addition to the 6% penalty, whether imposed or not. Minn. Stat. 289A.60, subd. 1. source Public record

Estimated tax, individuals

Charged as interest. An addition to tax at the rate in Minn. Stat. 270C.40 (the annual interest rate, 7% for 2026) on the underpayment for the period of the underpayment. Safe harbor: Estimated payments plus withholding and refundable credits equal 90% of the current year's original tax liability (66.7% for farmers and commercial fishermen) or 100% of the prior year's total tax liability (110% if federal adjusted gross income is more than $150,000); nonresidents and part-year residents need at least $1 of prior year Minnesota liability to use the prior year test. No addition if the tax after credits is less than $500. Form: Schedule M15, Underpayment of Estimated Income Tax. source Public record

Estimated tax, corporations

Charged as interest. An addition to tax at the rate in Minn. Stat. 270C.40 on the underpayment for the period of the underpayment. Safe harbor: Required annual payment is the lesser of 100% of the tax shown on this year's return or 100% of the prior year's tax (prior return a full 12 months, showing a liability); a large corporation (taxable net income of $1,000,000 or more in any of the three preceding years) can use the prior year figure only for the first installment; annualized income installment allowed. No addition in the first taxable year the corporation is subject to the tax. Estimated tax is required when liability can reasonably be expected to exceed $500. source Public record

Penalty relief

Written request for abatement of penalties (and interest on the penalties) for reasonable cause, such as circumstances beyond the taxpayer's control or a first-time occurrence, or for incorrect written advice from a Revenue employee. Submit after Revenue gives notice of the penalty; include names, ID numbers, tax types and periods, the reason and documents. Revenue does not abate tax and rarely abates interest on tax. First-time or good history: Revenue lists a first-time occurrence as an example of reasonable cause; no separate first-time abatement program was found. How: No form: a message through e-Services, email to the tax division, or a letter to the address on the notice. Time limit: Within 60 days of the date on the first notice of penalty; after that a claim for refund may be possible. If Revenue does not respond within 60 days, the taxpayer may appeal to the Minnesota Tax Court. source Public record

Other penalties

• Payment method (not paying electronically when required). 5% of the non-electronic payment. source Public record
• Repeat late filing or late payment (withholding, sales and use; after a warning letter). 25% of the tax not timely paid for each period filed or paid late. source Public record
• Late June accelerated sales tax payment. 10% of the amount not paid by the June accelerated payment due date. source Public record
• Negligence or intentional disregard of the law. 10% of the additional tax assessed. source Public record
• Late payment of a tax assessment (Tax Order). Individuals 4% of tax not paid within 60 days of the assessment plus 5% after 180 days; businesses 5% within 60 days and 5% after 180 days. source Public record
• Failure to file an informational return. $50 for each failure (for partnership, S corporation or fiduciary returns, $50 for each partner, shareholder or beneficiary), up to $25,000 a calendar year unless intentional. source Public record
• Fraudulent return to claim a refundable credit. 50% of the fraudulently claimed refund plus 50% of any understated tax. source Public record

Recent and coming changes

• Jan 1, 2027 Interest rate of 7% listed for 2027 (same as 2026) source Public record
• Starting in 2027, vendors with $250,000 or more of sales tax liability in a fiscal year remit 5.6% of the estimated June liability two business days before June 30, and the rest by August 20 source Public record

The business e-pay page says more than $10,000; the statutes for withholding, sales tax and corporate estimated tax say $10,000 or more. A person whose religious beliefs prohibit paying electronically may pay sales tax by mail after notifying the commissioner. Revenue's individual page lists the rate as 7% for 2026-2027 and its business page as 7% for 2026.

Not confirmed: The specific electronic methods Revenue accepts (e-Services debit, ACH credit) were not read on a Revenue page for businesses. The corporate underpayment schedule (Form M15C) was not read. Whether the refund interest rate equals the underpayment rate was not confirmed for business taxes.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Minnesota does not follow IRS disaster postponements automatically; the Department of Revenue announces relief for each disaster, which may include extra time to file or pay and cancelling penalties and interest, after a declaration by the governor or the president. The statute lets the commissioner abate penalties and interest for taxpayers in a presidentially declared disaster or a governor-declared emergency area. In the 2024 storm relief, affected taxpayers had to ask for an abatement.

When the IRS postpones deadlines

Announces relief case by case The Minnesota Department of Revenue will work with individuals and businesses that cannot file or pay their taxes on time due to a natural disaster. If the governor or president declares a disaster or state of emergency and you are affected, we may be able to help, for example by allowing extra time to file or pay, cancelling or reducing penalties and interest, or working with local officials on property tax relief. Per announcement and per county. The Aug. 7, 2024 relief covered 19 counties named after FEMA opened individual assistance there. Minn. Stat. 270C.34, subd. 1 (abatement for taxpayers in a presidentially declared disaster or a governor-declared state of emergency area under section 12.31). Minn. Stat. 289A.39 extends deadlines only as provided in section 7508 of the Internal Revenue Code (combat zones), not section 7508A. source Public record

Taxes covered

Per announcement. The 2024 relief covered Minnesota tax returns and payments of individuals and businesses due June 16 to July 4, 2024. Not covered: Not stated. source Public record

State-declared disasters

Yes: the department's page names a governor's declaration as well as a president's, and Minn. Stat. 270C.34 allows abatement for an area declared in a state of emergency by the governor under section 12.31. source Public record

How to get relief

By request. In the 2024 relief, affected taxpayers would not be assessed penalties or interest if they contacted the department and asked for an abatement by Nov. 1, 2024, using the penalty abatement pages for individuals and businesses. Lost records: request copies of state returns with Form M100i. Penalties: The commissioner may abate, reduce or refund penalty or interest for late filing or payment if the taxpayer is located in a presidentially declared disaster or emergency area or a governor-declared state of emergency area. An abatement request must be filed within 60 days of the notice date of the penalty (Minn. Stat. 270C.34, subd. 2). source Public record

Where relief is posted

Disaster Relief (Minnesota Department of Revenue)

Other disaster tax rules

• Property tax: a building with 50 percent or more damage, or destroyed, may qualify for an abatement for taxes payable in the year of the disaster and a credit for the following year; the application goes to the county assessor, not the department. source Public record
• Declared disaster area status, granted only by the Executive Council on a city or county application, makes property tax disaster relief state-reimbursed and gives damaged homesteaded dwellings an automatic homestead credit. source Public record

Outside disasters, corporations get an extension of seven months or the IRS extension, whichever is longer (Minn. Stat. 289A.19, subd. 2).

Not confirmed: Whether the department announced relief for any 2025 or 2026 disaster; only the Aug. 7, 2024 release was read.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $97.4B; Individual income tax payments and SECA tax $15.4B; Business income taxes $11.0B; Excise taxes $1.4B; Estate and trust income tax $445M; Estate tax $333M; Unemployment insurance tax $198M; Railroad retirement tax $83M; Gift tax $74M. source Public record

Filers moving in and out, 2022 to 2023

53,331 returns (84,839 people) with $3.8B of income moved in from other states; 58,437 returns (92,400 people) with $5.2B moved out, a net loss of $1.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Minnesota Department of Labor and Industry

Minnesota's minimum wage is $11.41 an hour for all employers from January 1, 2026, and rises to $11.87 on January 1, 2027, a 3.99% inflation adjustment the Department announced August 19, 2026. The rate is indexed each year to the PCE implicit price deflator, capped at 5%, and Minnesota allows no tip credit. Minneapolis ($16.37 in 2026, $17.02 in 2027) and St. Paul set higher local rates.

Rate

$11.41 from Jan 1, 2026 Applies to all employers.
$11.87 from Jan 1, 2027 3.99% inflation adjustment announced August 19, 2026. source Public record

How it is set

Indexed: Implicit price deflator for personal consumption expenditures (U.S. Bureau of Economic Analysis), 12 months to August, increase capped at 5%; the rate is never reduced. Announced: The commissioner determines the increase by August 31 each year; it takes effect the next January 1 Minn. Stat. 177.24, subd. 1(c) source Public record

Tipped employees

2026: cash wage $11.41, tip credit $0.00 No tip credit allowed: gratuities may not be applied toward the minimum wage.
2027: cash wage $11.87, tip credit $0.00 No tip credit allowed. source Public record

Youth and training wages

$9.31. 90 day training wage for employees under 20 during their first 90 consecutive days; $9.68 from January 1, 2027. source Public record

Local minimum wages

Allowed

• Minneapolis (all employers; increases every January 1 for inflation, capped at 5%): $16.37 in 2026, $17.02 in 2027 source Public record
• St. Paul, city rate (employers with 101 or more employees). Small employers (6 to 100): $16.37 in 2026, $17.02 from July 1, 2027. Micro (5 or fewer): $14.25 from July 1, 2026, $15.00 from July 1, 2027: $16.37 in 2026, $17.02 in 2027 source Public record

source Public record

Poster

Minimum-wage rates (2027)

Recent and coming changes

• Jan 1, 2027 Minimum wage rises 3.99% to $11.87 and the 90 day training wage to $9.68. source Public record

St. Paul's 2027 figures for the city rate and for small employers appear only in the city's chart image (alt text: rates for 2026, January 1, 2027 and July 1, 2027 by business size); the micro employer schedule is also in the page text. St. Paul announces the rate for businesses with more than 101 employees on September 1 each year, effective the next January 1.

Not confirmed: St. Paul's $17.02 for 2027 was read from the city's chart image (MWChartBlue_September2026.png), not page text. Minnesota has no state salary threshold above the federal level for the white collar exemptions: not separately confirmed in a Minnesota rule.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Minnesota Paid Leave, run by the Department of Employment and Economic Development (DEED), began collecting premiums and paying family and medical leave benefits on January 1, 2026. The premium is 0.88% of covered wages for 2026 and stays 0.88% for 2027 (announced July 31, 2026), on wages up to the Social Security wage base ($184,500 in 2026). Employers pay at least half and may deduct up to 0.44% from employees; qualifying small employers have a 0.66% total rate, of which the employer pays as little as 0.22%.

Minnesota Paid Leave

Kind and agency

Family and medical. Minnesota Department of Employment and Economic Development (DEED), Paid Leave Division; premiums are reported and paid through DEED's Joint Unemployment Insurance and Paid Leave employer system. Minn. Stat. chapter 268B (premiums: section 268B.14; private plans: section 268B.10; benefits: section 268B.04), enacted by Laws 2023, chapter 59, article 1.

Started

Contributions from Jan 1, 2026. Benefits from Jan 1, 2026.

Contribution rate

2027: 0.88% of wages Unchanged from 2026. DEED must set each year's rate by July 31 of the year before, based on program experience and an independent actuarial study, and the rate may never exceed 1.1% of taxable wages.
2026: 0.88% of wages One combined premium for the family and medical benefit programs. The statute's starting rates for an employer with a private plan for one part (0.4% medical only, 0.3% family only, of a 0.7% total) predate the adjustment to 0.88%; the family and medical parts of 0.88% were not on any page read. source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027, which the program uses as its cap
2026: $184,500 By statute, the maximum wages subject to premium in a year equal the Social Security (FICA OASDI) wage base; $184,500 for 2026 per IRS Publication 15 (2026). source Public record

Who pays

Employer: At least 50% of the premium (at least 0.44% of wages at the 0.88% rate in 2026 and 2027). A qualifying small employer pays at least 25% of the full rate (0.22% of wages). Employee: The rest of the premium not paid by the employer, through wage deductions: up to 0.44% of wages in 2026 and 2027. Yes. The employee share is deducted from wages, in equal proportion to the premiums on that employee's wages, and a deduction may not take pay below the applicable minimum wage. The employer may choose to pay more than its share. A small employer may not deduct from pay to fund the employer portion. source Public record

Small employers

30 or fewer employees, and an average wage less than or equal to 150% of the state's average wage in covered employment. Total rate is 75% of the regular rate: 0.66% instead of 0.88%. The employer pays at least 25% of the regular rate (0.22% of wages) and employees pay the rest (up to 0.44%). DEED assigns the rate automatically on the annual Premium Rate Notice. The count uses wage detail reports for the four quarters ending September 30 of the previous year: more than 30 wage records in any quarter, or an overdue wage detail report, means no automatic small employer rate. A Joint UI/Paid Leave account and a Paid Leave-ONLY account under the same FEIN are combined. An employer not covered for the whole period uses its estimate of Minnesota employees for the next year, recalculated if the estimate was 10% or more too low. An employer not assigned the rate that believes it qualifies may appeal. source Public record

Private plans

Allowed. An employer may apply to DEED for approval of a private plan (an equivalent plan) for family benefits, medical benefits or both, self-insured (with a surety bond equal to the premium it would otherwise pay) or through an insurance product approved by the commissioner of commerce, that gives all the rights and benefits of chapter 268B, and then does not pay premiums for the covered part. The request is made from the employer's Paid Leave Administrator account (Request an equivalent plan substitution). Approval and oversight fee, at application and at each amendment: $250 for fewer than 50 employees, $500 for 50 to 499, $1,000 for 500 or more. Employees may not be charged more than under the state program. source Public record

Filing and payment

Quarterly wage detail report in the Joint Unemployment Insurance and Paid Leave employer system; one report serves UI and Paid Leave for a Joint UI/Paid Leave account, and employees covered only by Paid Leave are reported on a separate Paid Leave-ONLY account. A zero wage report is required for a quarter with no employees. The system calculates the premium from the report, and Paid Leave premiums are paid separately from UI tax. Due Report and premium both due the last day of the month after the quarter: April 30, July 31, October 31 and January 31 (next business day if on a weekend or legal holiday). The first premium payments were due April 30, 2026. Joint Unemployment Insurance and Paid Leave employer system (ui.mn.gov) source Public record

Benefits

Up to 12 weeks of family leave or 12 weeks of medical leave per benefit year, up to 20 weeks in total when both are needed. Up to 90% of wages: 90% of wages up to 50% of the state average weekly wage, plus 66% from 50% to 100% of it, plus 55% above it; the maximum is the state average weekly wage, updated for leaves established on or after the last Sunday in October. Maximum $1,423 a week in 2026. source Public record

Recent and coming changes

• Jan 1, 2026 Premiums began at 0.88% of covered wages and benefits became payable; the first quarterly premium payments were due April 30, 2026. source Public record
• Jan 1, 2027 DEED announced on July 31, 2026 that the premium rate stays at 0.88% for 2027, with employers able to collect up to 0.44% from employees and small employers paying as little as 0.22%. source Public record
• The maximum weekly benefit (the state average weekly wage) is recalculated each year and applies to leaves established on or after the last Sunday in October (October 25, 2026 this year); the new figure was not confirmed from a saved primary source. source Public record

There is no separate Paid Leave tax number: premiums use the Joint UI/Paid Leave or Paid Leave-ONLY employer account number at ui.mn.gov, and the Paid Leave Administrator account at paidleave.mn.gov is for responding to employee leave applications. Self-employed people are not covered unless they opt in and are approved; they pay 0.88% of the previous year's net earnings up to the taxable wage base, one year in advance, and do not file wage detail reports.

Not confirmed: 2027 maximum weekly benefit: DEED's Paid Leave site (pl.mn.gov, including resources/calculators/estimate-your-payments) returned 403, so the figure for leaves from October 25, 2026 was not saved. How the 0.88% rate divides between the family and medical programs (it matters for an employer with a private plan for only one part): not on any page read; the statute's split rates (0.4% and 0.3%) were set for the original 0.7% rate. A law firm or vendor figure was not used. Equivalent plan application steps and forms: pl.mn.gov/employers/equivalent-plans-paid-leave returned 403. The dollar amount of 150% of the state's average wage used for the small employer test was not on any page read. pl.mn.gov/resources/calculators/premium-rate-and-contributions (premium rate and withholding page) returned 403.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Minnesota's earned sick and safe time law (Minn. Stat. 181.9445 to 181.9448), in effect since January 1, 2024, requires every employer with one or more employees to give paid sick and safe time of 1 hour per 30 hours worked, up to 48 hours a year and an 80-hour balance; Minneapolis and St. Paul have their own ordinances. Job-protected family and medical leave comes from Minnesota Paid Leave (paid by DEED's insurance program since January 1, 2026) and the unpaid 12-week pregnancy and parenting leave at employers of every size. Vacation payout at separation follows the employer's policy.

Paid sick leave

The law

Earned sick and safe time (ESST) source Public record

Employers covered

Every employer with one or more employees, including the state and local governments; the United States government is excluded. A staffing agency is the employer of the temporary employees it supplies unless a contract says otherwise.

Employees not covered

Covers employees, including temporary and part-time, anticipated to work at least 80 hours a year for the employer in Minnesota. Excluded: independent contractors; volunteer and paid on-call firefighters and volunteer or on-call ambulance personnel; elected officials; farm workers employed 28 days or less a year by a farmer or family farm. A building and construction trades collective bargaining agreement may waive the law explicitly.

How it builds up

At least 1 hour per 30 hours worked; overtime-exempt employees are deemed to work 40 hours a week unless their normal week is shorter

Yearly cap

Accrual may be capped at 48 hours a year; the unused balance may be capped at 80 hours. Higher amounts if the employer agrees.

Front-loading

Instead of carryover, the employer may make 48 hours available at the start of each year if it pays out unused time at year end at the base rate, or 80 hours if it does not pay out. Advancing time before accrual is allowed.

When use can start

None; employees may use time as it is accrued

Carryover

Unused time carries over, up to an 80-hour balance, unless the employer front-loads.

Allowed uses

The employee's or a family member's illness, injury, health condition, diagnosis, treatment or preventive care; absence due to domestic abuse, sexual assault or stalking; closure of the workplace or of a family member's school or care facility for weather or public emergency; communicable disease exposure; funeral or memorial arrangements and financial or legal matters after a family member's death. Family members are defined broadly, including in-laws, nieces and nephews, aunts and uncles, people with a family-like relationship, and one person designated by the employee each year.

Notice and documentation

For foreseeable use the employer may require advance notice of no more than 7 days, under a written policy given to employees. For use of more than 2 consecutive scheduled work days the employer may require reasonable documentation, which may be the employee's written statement. Use may be in the payroll increment; the employer may not require increments of more than 4 hours.

At the end of employment

Not required at separation. An employee rehired within 180 days gets the unused balance reinstated.

PTO policies

Yes, if the PTO or other paid leave may be used for the same purposes and under the same conditions and meets the minimum standards.

Employer duties

Give each employee notice of ESST rights at hire, in English and the employee's primary language (by posting, paper or electronic copy, or app), and include it in any handbook; state the hours available and used at the end of each pay period; keep records of hours worked and ESST taken for 3 years.

Enforcement

Minnesota Department of Labor and Industry (Labor Standards). An employer that fails to provide or allow ESST owes the time plus an equal amount as liquidated damages; without sufficient records, 48 hours for each year plus an equal amount. Private right of action: an injured employee may sue for damages, costs and attorney's fees within 3 years.

Citation

Minn. Stat. 181.9445 to 181.9448, 181.944 and 177.50; Minn. R. ch. 5200, Laws 2023, chapter 53, article 12; amended by Laws 2024, chapter 127, article 11 and Laws 2025, First Special Session chapter 6, article 5, in effect since Jan 1, 2024

Agency guidance

dli.mn.gov

Local laws: State law does not preempt local sick leave ordinances: the ESST law does not limit any other law that gives more paid sick and safe time, and the Department of Labor and Industry says employers must follow whichever requirement is most favorable to employees. The state ESST rules do not override local ordinances. (Minn. Stat. 181.9448, subd. 1(c)) source Public record

City and county paid sick leave laws

• City of Minneapolis Sick and Safe Time Ordinance, for work in Minneapolis: at least 1 hour per 30 hours worked; the employer may cap accrual at 48 hours a year and the balance at 80 hours. The city says its ordinance mirrors the state law and gives a city route to remedy violations. source Public record
• City of St. Paul Earned Sick and Safe Time Ordinance (Legislative Code chapter 233), for employers with one or more employees who work at least 80 hours a year in St. Paul: 1 hour per 30 hours worked, at least 48 hours a year, carryover up to 80 hours; use may begin after 80 hours worked. Ordinance updates took effect November 16, 2025. source Public record

Family and medical leave

The law

Pregnancy and parenting leave (Minn. Stat. 181.941); job protection under Minnesota Paid Leave (Minn. Stat. 268B.09), Minn. Stat. 181.940 to 181.944; Minn. Stat. 268B.09 source Public record

Employers covered

Pregnancy and parenting leave: every employer with one or more employees. Minnesota Paid Leave job protections apply to leave taken under that program.

Who is eligible

Pregnancy and parenting leave: no minimum length of service or employer size, per the Department of Labor and Industry.

How long

Up to 12 weeks of unpaid pregnancy and parenting leave, beginning within 12 months of the birth or adoption (longer by agreement). Minnesota Paid Leave lengths are on the site's paid leave page.

Reasons

Pregnancy and parenting leave: a biological or adoptive parent for a birth or adoption, and a pregnant employee for prenatal care or incapacity due to pregnancy, childbirth or related conditions, with continued group health coverage. Minnesota Paid Leave: an employee returning from leave under chapter 268B is entitled to the same or an equivalent position, and the Commissioner of Labor and Industry may fine an employer $1,000 to $10,000 per retaliation or interference violation.

Paid?

Unpaid under 181.941; wage replacement comes from Minnesota Paid Leave, the state insurance program run by DEED.

Wage replacement: Minnesota Paid Leave. Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls The Department of Labor and Industry says company policy can determine when benefits such as vacation, sick leave and severance are due, and benefits are payable within 30 days of when they become due. No statute requiring payout of unused vacation was found. source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2024 Statewide earned sick and safe time took effect for all employers. in effect source Public record
• ESST amended by Laws 2025, First Special Session chapter 6, article 5 (sections 181.9447 and 181.9448); the effective date and details were not read in the session law. in effect source Public record
• Nov 16, 2025 St. Paul's ESST ordinance updated to align with the state law, adding harassment as a safe time reason and funeral or memorial use. in effect source Public record
• Jan 1, 2026 Minnesota Paid Leave benefits and job protections began (premiums and benefits are on the site's paid leave page). in effect source Public record
• Jul 6, 2026 Department of Labor and Industry ESST rules (Minnesota Rules chapter 5200) took effect. in effect source Public record
• Bloomington's earned sick and safe time ordinance was repealed; employees there are covered by the state law and file complaints with the state. repealed source Public record

What was checked: Read: Minnesota Statutes chapter 181 in full on the Revisor's site (ESST, pregnancy and parenting leave, school leave, donation, Civil Air Patrol and military family leave), 177.50, 268B.09, 204C.04, 204B.195, 593.50 and 611A.036; the Department of Labor and Industry's ESST page, ESST rules FAQ, employer letter, employment termination page, pregnancy and parental leave page and Paid Leave job protections page; Minneapolis's and St. Paul's ESST pages; Bloomington's city attorney page; a 2019 Duluth press release. Not listed: Minn. Stat. 192.34, which makes it a crime to discharge someone for military membership or hinder military service, as it is a protection rather than a leave grant; 181.9456 organ donation leave applies only to public employers, and 181.9458 only permits blood donation leave. No state law requires private employers to give holidays or holiday premium pay; none was found.

Not confirmed: Duluth: a 2019 city press release says its ESST ordinance took effect January 1, 2020, but the Department of Labor and Industry's ESST page lists local ordinances only in Minneapolis and St. Paul, and the city's ESST page (https://duluthmn.gov/city-council/city-council-task-forces/esst/) returned 404. Whether Duluth's ordinance is still in force was not confirmed, so it is not listed under local. The effective dates of the Minneapolis (said in secondary sources to be July 1, 2017) and St. Paul ordinances were not found on the city pages read; the date Bloomington repealed its ordinance was not on its page. Minnesota Paid Leave's employee eligibility for job protection (for example any length of service requirement) was not read in 268B.06. Whether Minnesota's adoptive parent leave statute (181.92) or pregnancy accommodation statute (181.939) requires leave beyond 181.941 was not checked in detail. No search was made for 2026 session bills on leave that passed one chamber.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Minnesota's state sales tax rate is 6.875 percent (6.5 percent plus a constitutionally required 0.375 percent that expires July 1, 2034), and some cities and counties add local sales taxes, which the Department of Revenue largely administers and which every seller collects based on where the customer receives the item. A remote seller must register once its retail sales shipped to Minnesota over the prior 12 months exceed $100,000 or reach 200 sales, and start collecting no later than the first day of a month within 60 days of crossing.

State rate

6.875% Minn. Stat. 297A.62, subd. 1 (6.5 percent) and subd. 1a (additional 0.375 percent, Minnesota Constitution, article XI, section 15; expires July 1, 2034) source Public record

Local taxes

Yes, collected by the state. Revenue says it administers many local sales taxes, which apply to the same items and services as the state tax. All sellers, wherever located, collect local tax based on where the customer receives the taxable product or service. Revenue also offers a rate map, a ZIP code rate spreadsheet and rates and boundaries tables. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts retail: retail sales shipped to Minnesota from all sources, counting each sales transaction as one retail sale; sales for resale (with a Form ST3) are excluded sales; prior 12-month period; since Oct 1, 2018. Register, collect and remit on the first day of a calendar month no later than 60 days after exceeding the Small Seller Exception, and keep collecting at least through the last day of the 12th calendar month after starting. The dollar test is more than $100,000; the count test is 200 or more retail sales. Revenue calls this the Small Seller Exception. Sales through a marketplace provider that collects for the seller count toward the seller's total, but the seller does not collect on them. To stop collecting, a seller notifies Revenue and verifies it did not meet the thresholds in the following 12 months. source Public record

Marketplace facilitators

Must collect (200 or more retail sales or more than $100,000 in retail sales shipped to Minnesota over the prior 12 months, counting the provider's own and facilitated sales (sales for resale excluded). Not required when the seller gives the provider its Minnesota registration and they agree the seller will collect.), since Oct 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Minnesota Tax ID Number with a Sales and Use Tax account, Free Register Register online in e-Services or by phone at 651-282-5225 or 1-800-657-3605. Out-of-state sellers use the same registration, or register for several states at once through the Streamlined Sales Tax Registration System. The Tax ID does not expire until the business asks to cancel it. source Public record

Filing

• annual: average tax reported less than $100 per month
• quarterly: average tax reported $100 to $500 per month
• monthly: average tax reported more than $500 per month

Due: Monthly: 20th day of the following month. Quarterly: April 20, July 20, October 20 and January 20. Annual: February 5 of the following year. The schedule is based on monthly liability including local taxes Revenue administers.
Electronic filing: Required: returns must be filed online through e-Services.
e-Services source Public record

Certificates

Resale: Form ST3, Certificate of Exemption, with reason H (Resale); a blanket certificate unless marked for a single purchase.. Streamlined certificate: accepted
Exemptions: Form ST3 for other exemptions; under the SSUTA a purchaser may also use the Streamlined Certificate of Exemption (Form F0003). source Public record

Recent and coming changes

• Jul 1, 2026 Admissions to PGA tournaments and related events exempt (expires July 1, 2030) source Public record
• Jun 1, 2027 June accelerated payment reinstated by a 2025 law change source Public record

Minnesota has been a member of the Streamlined Sales and Use Tax Agreement since October 1, 2005. Revenue calls marketplace facilitators marketplace providers.

Not confirmed: Whether Minnesota allows any vendor discount (timely filing allowance) is not stated on the pages read. Reduced rates or exemptions for food and clothing were not read in a primary source. Revenue says it administers many local sales taxes; which local taxes, if any, a seller files with a city or county directly was not confirmed. The June accelerated payment threshold under the 2025 law was not found; Revenue says it will publish details closer to June 1, 2027. Whether Revenue accepts the Multistate Tax Commission certificate is not stated on the pages read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed up to a cap

A Minnesota seller or lessor may add a surcharge for paying by credit or charge card, up to five percent of the purchase price. In person the seller must tell the customer orally and post a sign; online the notice goes in the checkout; by phone it is given orally. A seller that runs its own store card may not surcharge that card.

The rule

A seller or lessor doing business in Minnesota may impose a surcharge on a customer who chooses to pay by credit or charge card instead of cash, check or similar means, if it gives the required notice and the surcharge does not exceed five percent of the purchase price. The rule also applies to the seller's or lessor's agent. The 2023 amendment (2023 Minn. Laws ch. 57, art. 4, sec. 19, signed May 24, 2023) added lessors, agents, and the website, mobile and telephone notice rules. source Public record

Cap

The surcharge may not exceed five percent of the purchase price.

Cards covered

Credit and charge cards. The statute defines "surcharge" as a fee that increases the price because the customer uses a credit or charge card; it does not mention debit or prepaid cards.

Notice required

In person: tell the customer orally at the time of sale and post a conspicuous sign on the premises. Website or mobile device: post a conspicuous surcharge notice during the sale, at the point of sale, on the customer order summary or on the checkout page. Telephone (services): tell the customer orally.

Exceptions

A seller or lessor that establishes and is responsible for its own customer credit or charge card may not surcharge customers who use that card.

Enforcement

A seller who violates the section is subject to a civil penalty of not more than $500 and must refund the surcharge to each buyer. The statute does not name an enforcing agency or give a separate private right of action.

The law

Minn. Stat. 325G.051, 1987 Minn. Laws ch. 172, sec. 1; amended 2023 Minn. Laws ch. 57, art. 4, sec. 19

Cash discounts

A discount for paying by cash, check or similar means is not a surcharge if it is offered to all prospective customers and its availability is clearly and conspicuously disclosed to them. (Minn. Stat. 325G.051, subd. 1(c)) source Public record

Sales tax on the surcharge

Depends Yes when the sale itself is taxable. The Department of Revenue's Sales Price guide (last updated June 16, 2025) lists, among what the sales price includes, fees that are the seller's responsibility but are passed on to the customer, naming credit card processing fees. In Martin v. Commissioner of Revenue (Minnesota Tax Court, Small Claims Division, Docket No. 9499-S, filed April 25, 2022), the court granted the Commissioner summary judgment that a separately stated 4 percent credit card surcharge on lodging is subject to sales and use tax, because the surcharge is an expense of the seller and generally not deductible from the sales price. source Public record

Price display and fee laws

• Price transparency (mandatory fees) law (Minn. Stat. 325D.44, subd. 1a and 1b (2024 Minn. Laws ch. 111, secs. 1 and 2)), from Jan 1, 2025: An advertised, displayed or offered price must include all mandatory fees or surcharges. The Attorney General's FAQ (revised April 2025) says the law does not govern what fees a business may charge, only how they are disclosed, and that a credit card surcharge a customer could reasonably avoid by paying with cash is not a mandatory fee, so it need not be built into the advertised price; the same answer is given for an optional debit card surcharge. Card surcharges must still follow other consumer protection laws, including 325G.051. The FAQ says the Attorney General may seek civil penalties of up to $25,000 per violation. The law took effect June 1, 2025, for industries whose prices are regulated by the Metropolitan Airports Commission. source Public record

Recent and coming changes

• Jan 1, 2025 Price transparency law (Minn. Stat. 325D.44, subd. 1a) requires advertised prices to include all mandatory fees or surcharges; an avoidable card surcharge is outside it under the Attorney General's FAQ. in effect source Public record

What was checked: Read Minn. Stat. 325G.051 and 325D.44 and the session laws 2023 c 57 and 2024 c 111 on the Revisor's site, the Attorney General's price transparency FAQ, the Department of Revenue's Sales Price guide, and the Tax Court's Martin order. The 2023 amendment states no effective date; 2023 c 57 has appropriation items, and Minn. Stat. 645.02 makes such an act effective July 1 after enactment unless the act says otherwise, which points to July 1, 2023 (an inference, so no date is given in a date field). The 2025 amendment to 325D.44, subd. 1a (2025 c 20, sec. 247) is a technical correction in a revisor's bill. No court ruling on 325G.051 was found.

Not confirmed: The original effective date of 1987 Minn. Laws ch. 172 was not read in the session law. Whether the Attorney General or another agency enforces the $500 penalty in 325G.051, subd. 2 was not confirmed; the section names no agency.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-Through Entity (PTE) Tax

Partnerships, S corporations and LLCs taxed as either can elect to pay tax on behalf of their qualifying owners (individuals, estates, trusts in S corporations, and disregarded entities owned by one of these) if qualifying owners holding more than 50% of the qualifying-owner interests agree; the election is made on Schedule PTE with Form M3 or M8 by the extended due date and cannot be revoked after the original due date. The rate is the top individual rate, 9.85%, and owners claim a refundable credit on Schedule M1REF or Form M2. Laws 2026, chapter 128 revived and reenacted the tax retroactively from January 1, 2026 and replaced its tie to the federal SALT cap with a fixed end: it applies to tax years beginning before January 1, 2028.

Law

Minn. Stat. 289A.08, subd. 7a (tax and election); 290.06, subd. 40 (owner credit); 290.06, subd. 23a (credit for other states' PTE tax). Laws 2021, chapter 14, article 3, section 2 (2021). First tax year 2021. Ends: Expires for taxable years beginning after December 31, 2027 (set by Laws 2026, chapter 128; before that it expired at the same time and on the same terms as IRC section 164(b)(6)(B)). source Public record

Who can elect

Partnerships, LLCs taxed as a partnership or S corporation, and S corporations including qualified subchapter S subsidiaries, with at least one qualifying owner. Publicly traded partnerships and single-member LLCs not taxed as S corporations are excluded. Qualifying owners only: resident or nonresident individuals and estates; resident or nonresident trusts that are shareholders of an S corporation (a non-grantor trust is not a qualifying owner of a partnership); a disregarded entity whose single owner is a qualifying owner. A qualifying owner cannot be a partnership, LLC or corporation. Owners who are not qualifying owners are left out of the tax; their presence does not bar the election. source Public record

Election

File Schedule PTE with Form M3 (partnerships) or Form M8 (S corporations); partnerships with Minnesota resident partners also file Schedule PTE-RP. The election may be made on an amended return filed by the extended due date. Qualifying owners who together hold more than 50% of the ownership interests held by qualifying owners; binding on all qualifying owners. Deadline: On or before the due date or extended due date of the entity's return (September 15, 2026 for calendar year 2025). Late elections are not accepted. Made each year. Can be revoked by filing another return before the original due date; cannot be revoked after the original due date. source Public record

Rate

2027: The highest individual rate for the year (9.85% currently) Same; 2027 is the last year the election is available under current law.
2026: 9.85% (the highest individual rate under Minn. Stat. 290.06, subd. 2c) Same: a resident qualifying owner's income from a partnership is not allocated outside Minnesota; nonresident owners and resident S corporation shareholders are taxed on Minnesota-source income.
2025: 9.85% S corporations: Minnesota source income. Partnerships: Minnesota source income of nonresident partners plus the total distributive income of Minnesota resident partners. Only qualifying owners' shares. source Public record

Estimated payments

Four equal installments made by the due dates, in e-Services, the same way as other entity-level estimated taxes. No additional tax charge if payments equal the lesser of 90% of the current year's original liability or 100% of the prior year's liability. For 2026 only, a first-quarter PTE payment is timely if paid by the second-quarter due date. Making estimated payments does not require the entity to elect. Calendar year: April 15, June 15, September 15 and January 15 of the following year. Fiscal year: 15th day of the 4th, 6th and 9th months and the 1st month after the year. source Public record

Return

Schedule PTE filed with Form M3 (Partnership Return) or Form M8 (S Corporation Return); Schedule PTE-RP for resident partners. Due March 15 for calendar year filers (15th day of the 3rd month after the tax year ends); tax is due by the regular due date. Automatic six-month extension to file Form M3 or M8, or the federal extended date if longer; not an extension to pay. source Public record

Owner credit

Refundable credit equal to the PTE tax paid on the owner's behalf, claimed on Schedule M1REF (individuals) or Form M2 (estates and trusts). Allowed only if the entity paid the tax; once owners claim it, the entity cannot get a refund of that tax and refunds go through the owners' amended returns. Yes: any excess over the owner's tax is refunded. Nonresident owners whose only Minnesota income is from entities filing Schedule PTE or composite returns may have the PTE tax satisfy their filing requirement, except owners with installment sale income reported to them or with $1,000,000 or more of Minnesota net investment income. Owners who were residents at any time in the year must file Form M1 or M2. Credit for other states' PTET: Yes: Minnesota allows a credit for PTE taxes paid to another state, for taxable years beginning before January 1, 2028 (290.06, subd. 23a), claimed by qualifying owners as a credit for taxes paid to another state. No list of states found. source Public record

Recent and coming changes

• Jan 1, 2026 Laws 2026, chapter 128 (signed May 27, 2026): revives and reenacts the PTE tax and the other-state PTE credit retroactively from January 1, 2026, and replaces the expiration tied to IRC section 164(b)(6)(B) with expiration for taxable years beginning after December 31, 2027. source Public record
• Laws 2026, chapter 128: the commissioner may disallow an owner's credit if the entity's tax has not been paid (effective the day after final enactment). source Public record
• Jan 1, 2026 2026 only: PTE estimated payments must be four equal, on-time payments, and a first-quarter payment counts as timely if made by the second-quarter due date. source Public record

Before 2026 the statute expired at the same time and on the same terms as the federal SALT cap in IRC section 164(b)(6)(B); the 2026 law revives and reenacts the subdivision retroactively from January 1, 2026, which indicates it had expired for 2026 until then. Owner rules changed by year (2021 and 2022 required at least one owner subject to the SALT cap; 2023 on did not).

Not confirmed: Tiered structures: no Minnesota rule on electing entities that own other electing entities was found; a partnership, LLC or corporation is not a qualifying owner. 2026 Schedule PTE and Form M3/M8 instructions are not yet published; 2026 figures rest on the statute and the DOR PTE page. Whether DOR publishes a list of states whose PTE tax qualifies for the other-state credit was not found.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate franchise tax

Minnesota follows the Internal Revenue Code as of a fixed date, which the 2026 Tax Bill (Laws 2026, chapter 128, signed May 27, 2026) moved from May 1, 2023 to May 1, 2026, generally retroactive to the federal effective dates of Public Law 119-21. The bill adopts the federal law with listed exceptions; the biggest business differences are the existing 80% addback of bonus depreciation (recovered over five years, now waived for qualified production property) and an 80% addback of domestic research expensing for C corporations only. The tips, overtime, car loan interest and senior deductions do not reach Minnesota because the individual return starts from federal adjusted gross income.

Follows the Code

Fixed date, Code as of May 1, 2026. Minn. Stat. 290.01, subd. 19, as amended by Laws 2026, chapter 128
The same date applies to individuals and corporations; changes are incorporated with their federal effective dates. Before the 2026 Tax Bill the date was May 1, 2023, and the Department's 2025 nonconformity page and Schedule M1NC (and M4NC, KPINC, KPCNC, KSNC) reflect that earlier date, so some 2025 returns filed before the bill may need amending. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Laws 2026, chapter 128 (H.F. 2438, the 2026 Tax Bill), signed May 27, 2026. Years: Generally retroactive to each provision's federal effective date (tax year 2025 and some earlier years); several exceptions start in tax year 2026 or 2027
The House Research summary says the bill adopts all changes in Public Law 119-21 except the listed ones: the 1% floor on individual charitable deductions, the 529 credentialing addition, employer student loan payments and the frozen $5,250 educational assistance limit, transportation fringe indexing, hazard duty pay, the rural lender interest exclusion, certain 100% meal deductions, domestic research expensing for C corporations, the dependent care credit, and the CFC look-through rule. The Department says it will not adjust returns affected by retroactive conformity; taxpayers should amend when updated forms are available. source Public record

Provision by provision

Other differences

• Charitable contributions: individuals may deduct only contributions above 1% of the contribution base (federal floor is 0.5%), beginning tax year 2026. source Public record
• Opportunity zones: an addition offsets the deferral and basis step-up for opportunity zone gains, with a later subtraction when deferred gain is recognized federally, beginning tax year 2027. source Public record
• Employer student loan payments are not excluded, and the educational assistance exclusion stays at $5,250, beginning tax year 2026. source Public record
• The state dependent care credit is decoupled from the federal credit and does not follow its expansion. source Public record
• Section 1202 small business stock: the federal expansion is not among the bill's exceptions, so it follows with the Code update (no Department statement found). source Public record
• The CFC look-through rule for subpart F and net CFC tested income is not adopted. source Public record

Guidance from the state

• Jun 24, 2026 Tax Law Changes (2026 Legislative Session, Federal Conformity)
• Jul 15, 2026 2026 Tax Law Change FAQs For Businesses
• 2025 Federal Nonconformity for Income Tax (written under the May 1, 2023 Code date)

Recent and coming changes

• Code date moved to May 1, 2026 by the 2026 Tax Bill, generally retroactive; taxpayers who filed 2025 (and some earlier) returns under the old date may need to amend once updated forms are out. Signed May 27, 2026. source Public record
• Sep 29, 2026 Department updated its bonus depreciation note (no addition for qualified production property). source Public record

House Research's February 2026 slide describes the 163(j) change as moving from EBITDA to EBIT; Public Law 119-21 moved the limit back to an EBITDA base. The bill summary is the House Research conference committee summary dated May 17, 2026; the enacted chapter text was not read.

Not confirmed: Enacted text of Laws 2026, chapter 128, article 1 not read; provision treatment rests on the Department's pages, the statute as now published, and House Research documents. No Department statement specific to section 163(j) or section 1202 found. The 2026 Summary of Annual Forms Changes (published October 1, 2026) was not read.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since January 1, 2025, an employer with 30 or more employees at one or more sites in Minnesota must put in each job posting the starting salary range (or a fixed pay rate) and a general description of all benefits and other compensation, including health and retirement benefits. The range is the employer's good faith estimate and may not be open ended. The statute requires no pay disclosure to applicants on request or to current employees.

Salary history ban: Yes (Minn. Stat. 363A.08, subd. 8). Employers, employment agencies and labor organizations may not inquire into, consider or require disclosure of an applicant's pay history for setting pay (added by Laws 2023, chapter 52, article 19, section 56). source Public record

What was checked: No change to 181.173 has been enacted since 2024 (the revisor's history lists only 2024 c 110). H.F. 1484 (2025), which would add a disclosure about health plan cost-sharing limits to postings, is an introduced bill; no chamber passage was found, so it is not listed as pending. Disclosure: Minn. Stat. 181.172 protects employees who discuss their own wages but does not require employers to disclose pay, so hasDisclosureLaw is false.

Not confirmed: Local ordinances: no Minneapolis or Saint Paul code was read; a web search found no city pay posting or pay disclosure ordinance. Department of Labor and Industry interpretation (remote jobs, out-of-state headcount, internal postings, third-party liability, penalties) was not found; dli.mn.gov has no page on 181.173 that could be located. The 2026 session was not checked bill by bill for amendments to 181.173 that passed one chamber. Effective date of the pay history ban (363A.08, subd. 8) was not read from the 2023 session law.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Minnesota Department of Revenue

Minnesota's powers of attorney are Form REV184i (individuals and sole proprietors) and Form REV184b (businesses), and the Department accepts the federal Form 2848 if a Minnesota tax type or form is listed in section 3. Paid preparers do not register but must follow state standards of conduct, hold a valid PTIN and enter it on returns, and keep a written information security plan. Preparers who expect to prepare more than 10 Minnesota returns must e-file them and pay a $5 fee for each paper return that could have been e-filed, unless the client checks the opt-out box on the return.

Power of attorney

Form REV184i, Individual or Sole Proprietor Power of Attorney (Rev. 5/21); Form REV184b, Business Power of Attorney. Form REV184r, Revocation of Power of Attorney, removes authority. An attorney, accountant, agent, tax return preparer or other person. The appointee may not be barred or suspended from practice as an attorney or accountant or before the IRS, a current Department employee, or a former employee within one year of leaving, and must not be on the Ineligible Representative List. Full authority for all tax and debt issues for all years or periods, or limited authority for the tax types or debt issues and years listed (blank years cover all periods). Additional powers can be checked: email, signing returns, extending the statute of limitations, executing agreements, receiving mail, adding appointees, releasing information to third parties, and durable authority. Email MNDOR.POA@state.mn.us, fax 651-556-5210, or mail to Minnesota Department of Revenue, Mail Station 4123, 600 N. Robert St., St. Paul, MN 55146-4123. No renewal: it expires on the date the customer writes on the form, or when authority is removed; with no expiration date it stays on the account until the customer dies or the business is dissolved. form source Public record

Federal Form 2848

Accepted with conditions Accepted for representation or receiving customer information if a Minnesota tax type or Minnesota tax form is listed in section 3 of the form. source Public record

Information only

Form M100i, Request for Copies of Tax Returns or Release of Not Public Data (Individual or Sole Proprietor); Form M100b (Business); Form M100e (Estates). Form REV187, Email Authorization, allows unencrypted email only. M100 forms authorize a one-time release of tax return copies or not public data (such as balance due, filing status, W-2s and 1099s) to a named individual recipient, who may inspect or receive the data but may not act for the taxpayer; the authorization expires once the data is released. On the return: Return authorization checkbox on Form M1: authorizes Revenue to discuss the return with the preparer or the third-party designee on the federal return (line items, tax due and adjustments, documents, payments and refunds) and lets the preparer cancel direct deposit or debit payments and submit an abatement request. Valid one year after the due date for current original returns, or one year from submission for amended and noncurrent returns; it does not allow signing documents or representation at audit or appeals. source Public record

Preparer registration

No program found program source Public record

Preparer ID on returns

Preparers of Minnesota individual income tax returns must enter their PTIN or employer identification number on the return; there is no state preparer number. PTIN: required. Penalty: $50 for each return without a federal ID; a preparer required to have a PTIN who does not have one may be assessed $500 for each failure to include a PTIN (Minnesota Statutes 289A.60, subdivision 28). source Public record

E-file mandate for preparers

A preparer who expects to prepare more than 10 Minnesota tax returns for the year (all locations of a business counted together; applies to preparers in other states too). Minnesota individual income, corporation franchise, S corporation, partnership and fiduciary returns; not Homestead Credit Refund returns, amended individual income tax returns, or returns filed with other states. Client opt-out: The client checks the appropriate box at the bottom of Form M1 to keep the preparer from filing the return electronically; returns the IRS or Revenue require on paper are also exempt from the fee. Penalty: The preparer self-assesses a $5 paper filing fee for each original return filed on paper that could have been e-filed, on Schedule PPFF (Minnesota Statutes 289A.08, subdivision 16). source Public record

Transcripts and account records

Copies of returns: Form M100i (individuals), M100b (businesses) or M100e (estates), or a letter or email, sent to MNDOR.POA@state.mn.us, fax 651-556-5210 or Mail Station 7703. Tax professionals with a valid POA can also call 651-296-3781 or email individual.incometax@state.mn.us for return copies, W-2 and 1099 copies, and payment history. Form M100i, Request for Copies of Tax Returns or Release of Not Public Data (Individual or Sole Proprietor); Forms M100b and M100e. Who can ask: The taxpayer, a POA holder, or the individual recipient named on an M100 form. Copies of returns received and processed within the last six years (certified on request); copies of current or prior year Forms W-2 and 1099 on file (Minnesota information only); a history of state tax payments. Turnaround: Up to 30 calendar days for return copies. Online for representatives: No for representatives: third-party access is not available for individual accounts. The client can see payment history in their own e-Services account, and M100 data can be delivered to the recipient by download from a secure portal. request source Public record

Online access for professionals

e-Services (third-party access). File and pay, access tax information, communicate with the Department and view account information for client businesses. A POA must use third-party access to get to a client's information. Third-party access is not available for individual accounts. Each person needs their own username. The professional logs in, selects Set up access with another business and Request 3rd party Access, giving the client's Minnesota Tax ID, the tax account type and the EIN (or SSN for a sole proprietor without one); the client then approves the request in its own e-Services account. source Public record

Practitioner line

No dedicated practitioner line found. Information requests for tax professionals: 651-296-3781 or individual.incometax@state.mn.us. POA questions: 651-556-3003 or 800-657-3909. Filing tech help: 651-556-4818. 8:00 a.m. to 4:30 p.m. Monday to Friday. source Public record

Recent and coming changes

• The Department upgraded e-Services in early September 2026; it says the upgrade does not change how users work in e-Services. source Public record
• Third-party access for individual income tax accounts is not yet available; the Department says it is working on providing it. source Public record

The Department publishes the names of sanctioned preparers on its Tax Preparers Subject to Sanctions list. A $500 penalty applies to preparers who act with reckless disregard or willfully understate a client's liability (Minnesota Statutes 289A.60, subdivision 13).

Not confirmed: No processing time for REV184 forms is stated. No fee for return copies is stated on the Department's pages or Form M100i. The 2025 Form M1 itself could not be saved (the PDF URLs tried returned 404), so the opt-out box is described from the M1 instructions. The year of the e-Services upgrade ("early September") is inferred from the page's last update, October 7, 2026.

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Minnesota, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Minnesota Department of Employment & Economic Development source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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