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Office of the Revisor of Statutes

2020 Minnesota Statutes Index (topics)

S CORPORATIONS

Assets, disposition, franchise taxes, Minn. Statutes 2020 290.9727

Banks, nonresident shareholders, Minn. Statutes 2020 290.014

Capital gains and losses, Minn. Statutes 2020 290.9728

Definitions

Income and franchise taxes, Minn. Statutes 2020 290.9725

Unemployment Insurance Law, Minn. Statutes 2020 268.035

Distributions, trusts, principal and income allocation, Minn. Statutes 2020 501C.1106

Employers, S corporations considered as, Minn. Statutes 2020 290.92

Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES

Information returns (taxes)

Filing, Minn. Statutes 2020 289A.12, 2020 289A.18, 2020 289A.19, 2020 289A.60

Generally, Minn. Statutes 2020 289A.12

Nonresident shareholders

Character of income, gain, loss, or deduction, Minn. Statutes 2020 290.9726

Distributions to, withholding (taxes), see INCOME AND FRANCHISE TAXES

Gross income, allocation to state, Minn. Statutes 2020 290.17, 2020 290.9726

Withholding (taxes), Minn. Statutes 2020 290.92

Passive investment income, Minn. Statutes 2020 290.9729

Shareholders

Copies to, information returns (taxes), Minn. Statutes 2020 289A.12

Income, Minn. Statutes 2020 290.9726

Nonresident shareholders, Minn. Statutes 2020 290.17, 2020 290.92, 2020 290.9726

Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2020 290.06

Tax returns

Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES

Information returns, Minn. Statutes 2020 289A.12, 2020 289A.18, 2020 289A.19, 2020 289A.60

Inspection, rights, Minn. Statutes 2020 270B.03

Taxable income, Minn. Statutes 2020 290.9727 to 2020 290.9729

Taxable net income, Minn. Statutes 2020 290.9727

Withholding (taxes), see S corporations under INCOME AND FRANCHISE TAXES