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Minnesota Legislature

Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

S CORPORATIONS

Assets, disposition, franchise taxes, Minn. Statutes 2005 290.9727

Banks, nonresident shareholders, Minn. Statutes 2005 290.014

Capital gains and losses

Taxable income, computation, Minn. Statutes 2005 290.9728

Definitions

Entity, S corporation defined as, Minn. Statutes 2005 501B.64

Income and franchise taxes, Minn. Statutes 2005 290.06, 2005 290.9725, 2005 290.9727 to 2005 290.9729

Pass-through entity, S corporation defined as, Minn. Statutes 2005 501B.64

Employers, S corporations considered as, Minn. Statutes 2005 290.92

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

Information returns (taxes)

Filing, Minn. Statutes 2005 289A.12, 2005 289A.18, 2005 289A.19, 2005 289A.60

Generally, Minn. Statutes 2005 289A.12

Net income tax, defined, Minn. Statutes 2005 290.06

Nonresident shareholders

Character of income, gain, loss, or deduction, Minn. Statutes 2005 290.9726

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

Gross income, allocation to state, Minn. Statutes 2005 290.17, 2005 290.9726

Withholding (taxes), Minn. Statutes 2005 290.92

Passive investment income

Taxable income, computation, Minn. Statutes 2005 290.9729

Shareholders

Copies to, information returns (taxes), Minn. Statutes 2005 289A.12

Income, Minn. Statutes 2005 290.9726

Nonresident shareholders, Minn. Statutes 2005 290.17, 2005 290.92, 2005 290.9726

Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2005 290.06

Tax returns

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

Information returns, Minn. Statutes 2005 289A.12, 2005 289A.18, 2005 289A.19, 2005 289A.60

Inspection, rights, Minn. Statutes 2005 270B.03

Taxable income, Minn. Statutes 2005 290.9727 to 2005 290.9729

Taxable net income, Minn. Statutes 2005 290.9727

Trusts, distributions, pass-through entities, Minn. Statutes 2005 501B.64

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