INCOME AND FRANCHISE TAXES

Additions to income

Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4

Foreign operating corporations, dividends, Minn. Law 2008 c 366 art 4 s 5

Alternative minimum tax

Charitable contributions, Minn. Law 2008 c 366 art 4 s 12

Indexing for inflation, Minn. Law 2008 c 154 art 11 s 16

AmeriCorps awards

Subtractions from income, Minn. Law 2008 c 366 art 4 s 4

Armed forces members, compensation

Subtractions from income, Minn. Law 2008 c 154 art 11 s 11

Bovine testing credit

Corporations, Minn. Law 2008 c 366 art 4 s 7

Indexing for inflation, Minn. Law 2008 c 154 art 11 s 13

Business carried on partly outside of state

Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13, 14

Computer technology donations deduction

Addition, Minn. Law 2008 c 154 art 4 s 4

Contractors

Construction contractors, withholding, Minn. Law 2008 c 154 art 3 s 8, 9

Federal form 1099s, filing, Minn. Law 2008 c 154 art 3 s 1

Corporations

Credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3

Cross-reference correction, Minn. Law 2008 c 154 art 11 s 17, 18

Deductions, computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4

Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4, 6

Foreign operating corporations, see same under this topic

Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1

S corporations, see same under this topic

Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9

Unitary business, combined reports, Minn. Law 2008 c 366 art 12 s 4, 5

Unitary group members, returns, filing, Minn. Law 2008 c 366 art 12 s 1

Credits

Active military service, Minn. Law 2008 c 154 art 3 s 5

Bovine testing credit, Minn. Law 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7

Corporations, credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3

Dependent care credit, phaseout, indexing for inflation, Minn. Law 2008 c 154 art 11 s 14

Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2

Military service credit, Minn. Law 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11

Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9

Working family credit, Minn. Law 2008 c 154 art 11 s 15

Deductions

Computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4

Fines, fees, and penalties, not business expenses, Minn. Law 2008 c 154 art 3 s 6

Teachers, expense deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7

Tuition deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7

Dependent care credit, phaseout

Indexing for inflation, Minn. Law 2008 c 154 art 11 s 14

Estimated taxes, short taxable year declarations, repeal, Minn. Law 2008 c 366 art 12 s 8

Exclusions from income

Wages received as nonresident, Minn. Law 2008 c 154 art 3 s 7

Federal form 1099s

Filing, Minn. Law 2008 c 154 art 3 s 1

Returns, filing by payers of dividends, Minn. Law 2008 c 154 art 11 s 4, 5

Federal update, Minn. Law 2008 c 154 art 4

Financial institutions

Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 14

Fines and penalties deducted from federal income

Additions to income, Minn. Law 2008 c 154 art 3 s 2, 4

Foreign operating corporations

Definition, Minn. Law 2008 c 366 art 4 s 3

Dividends, additions to income, Minn. Law 2008 c 366 art 4 s 5

Payroll, Minn. Law 2008 c 366 art 12 s 2

Royalties and fees, Minn. Law 2008 c 366 art 4 s 6

Unitary group members of, interest and intangible expenses, Minn. Law 2008 c 366 art 4 s 5

Individuals, date of birth, Minn. Law 2008 c 154 art 11 s 2

Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2, 5

Investment companies

Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13

Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2

Military service credit, Minn. Law 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11

Mining companies

Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1

National Guard

Military service credit, Minn. Law 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11

Subtractions from income, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14

Partnerships

Filing, extension, Minn. Law 2008 c 366 art 4 s 2

Gross income of partners, repeal, Minn. Law 2008 c 366 art 12 s 8

Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7

Revenue recapture

Income threshold for, indexing for inflation, Minn. Law 2008 c 154 art 11 s 1

S corporations

Bovine testing credit, Minn. Law 2008 c 366 art 4 s 7

Filing, extension, Minn. Law 2008 c 366 art 4 s 2

Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7

Subtractions from income

Active military service compensation, Minn. Law 2008 c 366 art 4 s 4, 17

AmeriCorps awards, Minn. Law 2008 c 366 art 4 s 4

Armed forces members, compensation, Minn. Law 2008 c 154 art 11 s 11

Federal law, changes to conform to, Minn. Law 2008 c 154 art 11 s 12

National Guard compensation, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14

Tax preparers

Failure to include preparer number, Minn. Law 2008 c 154 art 11 s 10

Tax shelter disclosures, correction, Minn. Law 2008 c 154 art 11 s 9

Teachers, expense deduction

Addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7

Tuition deduction, addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7

Withholding

Construction contractors, Minn. Law 2008 c 154 art 3 s 8

Federal backup withholding, Minn. Law 2008 c 366 art 12 s 6

Returns, electronic filing by employers, Minn. Law 2008 c 154 art 11 s 3

Third-party bulk filers, Minn. Law 2008 c 366 art 12 s 7

Working family credit

Indexing for inflation, Minn. Law 2008 c 154 art 11 s 15