Minnesota Legislature
Office of the Revisor of Statutes
2021 Minnesota Statutes Index (topics)
INCOME AND FRANCHISE TAXES
Accounting and bookkeeping
Annual accounting period, Minn. Statutes 2021 289A.08, 290.07, 290.32
Methods, Minn. Statutes 2021 290.07
Additional taxes, lump-sum distribution tax, Minn. Statutes 2021 290.032
Adjusted gross income, Minn. Statutes 2021 290.01, 462C.02, 462C.03, 469.012
Administration and compliance, Minn. Statutes 2021 289A.01
Aged persons, federal taxable income, subtraction, Minn. Statutes 2021 290.0132, 290.0802
Alternative minimum tax
Corporations, Minn. Statutes 2021 290.0921, 469.1735
Definitions, Minn. Statutes 2021 290.091 to 290.0922
Individuals, estates, and trusts, Minn. Statutes 2021 290.091, 290.0921
Offset to Minnesota education credit, Minn. Statutes 2021 290.0674
Amount
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2021 290.0922
Lump-sum distribution tax, Minn. Statutes 2021 290.032
Substantial understatement of amount due, Minn. Statutes 2021 289A.60
"Angel investment credit", Minn. Statutes 2021 116J.8737
Armed forces members
Filing requirements, Minn. Statutes 2021 289A.08
Military service credit, Minn. Statutes 2021 290.0677
Assessments
Additional assessments, Minn. Statutes 2021 289A.20, 289A.38, 289A.60
Armed forces members, Minn. Statutes 2021 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.06, 293.07
Federal income tax amounts, Minn. Statutes 2021 289A.35
Jeopardy assessments, Minn. Statutes 2021 270C.36
Lawsuits, Minn. Statutes 2021 270C.58
Returns, filing considered assessment, Minn. Statutes 2021 289A.08
Time, limitations, Minn. Statutes 2021 270C.58, 289A.38
Withholding (taxes), Minn. Statutes 2021 289A.38
Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2021 290.06
Audits
Estimated payments based on, Minn. Statutes 2021 289A.38
Federal income tax amounts, Minn. Statutes 2021 289A.35
Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2021 290.491
Beneficiaries, imposition of tax, Minn. Statutes 2021 290.22
Border city credits, Minn. Statutes 2021 290.06
Border city new industry credit, Minn. Statutes 2021 469.1734, 469.1735
Border city zones, credits
Border city zone credits, Minn. Statutes 2021 469.171, 469.1734, 469.1735
Refundable credits, Minn. Statutes 2021 469.171
Seed capital investment credit, Minn. Statutes 2021 116J.8732, 290.06
Tax credit certificates, border cities, Minn. Statutes 2021 469.1735
Bovine tuberculosis testing credit, Minn. Statutes 2021 290.06
Businesses, see Jurisdiction to tax under this topic
Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2021 290.06
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Collection
Delinquent taxes, Minn. Statutes 2021 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.14
Failure to collect, criminal penalties, Minn. Statutes 2021 289A.63
Jeopardy collections, Minn. Statutes 2021 270C.36
Lawsuits, Minn. Statutes 2021 270C.58
Monetary penalties, Minn. Statutes 2021 289A.60
Underpaid taxes, Minn. Statutes 2021 289A.20
Composite income tax, Minn. Statutes 2021 289A.08
Computation of tax
Formulas, Minn. Statutes 2021 290.06
Generally, Minn. Statutes 2021 290.03
Partial year returns, Minn. Statutes 2021 290.32
Savings banks conducting life insurance business, Minn. Statutes 2021 290.093
Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2021 290.0679
Corporations
Additions and subtractions from federal taxable income, Minn. Statutes 2021 290.0133, 290.0134
Affiliated corporations
Combined returns, Minn. Statutes 2021 290.07, 290.34
Estimated taxes, payment, Minn. Statutes 2021 289A.26
Returns, Minn. Statutes 2021 289A.08, 289A.18
Rulemaking, combined returns, Minn. Statutes 2021 289A.08
Alternative minimum tax, Minn. Statutes 2021 290.0921
Assessment, time, Minn. Statutes 2021 270C.58, 289A.38
Basis of property, Minn. Statutes 2021 290.0135
Border cities, seed capital investment credit, Minn. Statutes 2021 116J.8732, 290.06
Contacts within state, exclusions, Minn. Statutes 2021 290.02
Credits, see same under this topic
Deductions, see same under this topic
Deferred foreign income, Minn. Statutes 2021 290.01, 290.0134
Divested corporations, returns, due dates, Minn. Statutes 2021 289A.18
Estimated taxes, Minn. Statutes 2021 289A.26
Evasion, criminal penalties, Minn. Statutes 2021 289A.63
Franchise taxes, see same under this topic
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2021 290.0134
Income subject to tax, Minn. Statutes 2021 290.05
Interest expenses, computation, Minn. Statutes 2021 290.34
Jurisdiction to tax, Minn. Statutes 2021 290.014, 290.015
Losses created, effect, Minn. Statutes 2021 290.34
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2021 290.0134
Mining or iron ore production, tax exemption, Minn. Statutes 2021 290.05, 290.0922
Net operating loss deduction, see Deductions under this topic
Pass-through entities, Minn. Statutes 2021 289A.08, 289A.60, 290.06
Payment
Due dates, Minn. Statutes 2021 289A.20
Electronic payments, Minn. Statutes 2021 289A.26
Estimated taxes, Minn. Statutes 2021 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2021 289A.60
Extensions, Minn. Statutes 2021 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2021 289A.60
LIFO recapture amounts, Minn. Statutes 2021 289A.20
Overpayment, interest, Minn. Statutes 2021 289A.56
Tax liability, Minn. Statutes 2021 289A.31
Refund claims, Minn. Statutes 2021 289A.08, 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2021 290.06
Returns
Alternative minimum tax, computation, Minn. Statutes 2021 290.0921
Considered refund claims, Minn. Statutes 2021 289A.50
Disclosure, Minn. Statutes 2021 270B.03, 270B.14
Divested corporations, Minn. Statutes 2021 289A.18
Due dates, Minn. Statutes 2021 289A.18
Extensions, Minn. Statutes 2021 289A.19
Filing, Minn. Statutes 2021 289A.08, 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2021 289A.08
Partial year returns, Minn. Statutes 2021 290.32
S corporations, composite returns, Minn. Statutes 2021 289A.08
Violations, Minn. Statutes 2021 289A.19, 289A.60, 289A.63
Sales factor, determination, Minn. Statutes 2021 290.191
Taxes paid to other states, credits, Minn. Statutes 2021 290.06
Who may inspect, Minn. Statutes 2021 270B.03
Create automotive recovery jobs credit
Definitions, Minn. Statutes 2021 469.310
Eligibility for credit, Minn. Statutes 2021 469.315
Generally, Minn. Statutes 2021 469.3181
Size, Minn. Statutes 2021 469.312
Zones, Minn. Statutes 2021 469.312, 469.314
Credits
Allocations, Minn. Statutes 2021 290.0672, 290.0674, 290.0675
Alternative minimum tax, Minn. Statutes 2021 290.091, 290.0921
"Angel investment credit", Minn. Statutes 2021 116J.8737
Bad debt loss, Minn. Statutes 2021 289A.40
Beginning farmer tax credits, Minn. Statutes 2021 41B.0391, 290.06
Bovine tuberculosis testing, Minn. Statutes 2021 290.06
Carryback, extension, Minn. Statutes 2021 289A.38
Carryforward credits, Minn. Statutes 2021 297I.20
Carryover, limitations, Minn. Statutes 2021 290.06
Changes, notice, Minn. Statutes 2021 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2021 16D.16
Create automotive recovery jobs credit, see same under this topic
Day care expenses, children, Minn. Statutes 2021 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2021 289A.31, 290.0674, 290.0679
Enterprise zones, credits, see same under this topic
Estimated taxes, overpayment, Minn. Statutes 2021 289A.25, 289A.26
Excess credits, refunds, Minn. Statutes 2021 289A.50
Federal foreign tax credit, Minn. Statutes 2021 290.0132, 290.06
Federal work opportunity credit, Minn. Statutes 2021 290.0134
Film production tax credit, Minn. Statutes 2021 116U.27, 290.06, 297I.20
Franchise taxes, Minn. Statutes 2021 290.068
Historic structure rehabilitation tax credit, Minn. Statutes 2021 290.0681, 297I.20
Indian employment credit, Minn. Statutes 2021 290.0134
Investment tax credit, basis of property, Minn. Statutes 2021 290.0135
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2021 290.0672
Low-income housing credits, Minn. Statutes 2021 462A.05, 462A.221 to 462A.225
Marriage penalty credit, Minn. Statutes 2021 290.0675
Military service, Minn. Statutes 2021 290.0677
Minnesota college savings plan credit, Minn. Statutes 2021 290.0684
Minnesota housing tax credit, Minn. Statutes 2021 290.0683, 297I.20
Net operating loss, individuals, Minn. Statutes 2021 289A.40
Nonresident individuals, see same under this topic
Pass-through entities tax credit, Minn. Statutes 2021 290.06
Refundable tax credits, Minn. Statutes 2021 13.46, 270B.14, 290.0677
Research activities credit, Minn. Statutes 2021 290.068
Returns, Minn. Statutes 2021 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2021 290.9727
Seed capital investment credit, Minn. Statutes 2021 116J.8732, 290.06
Small business investment tax credit, Minn. Statutes 2021 116J.8737
Stillborn child credit, Minn. Statutes 2021 290.0685
Student loan credit, Minn. Statutes 2021 290.0682
Taxes paid to other states or Canada, Minn. Statutes 2021 290.06
Teachers, master's degree in licensure field, Minn. Statutes 2021 290.0686
Time for taking, Minn. Statutes 2021 290.07
Transit passes, Minn. Statutes 2021 290.06
Withholding (taxes), Minn. Statutes 2021 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2021 290.067
Data, classification, assignments of refunds, Minn. Statutes 2021 290.0679
Decedents estates
Additions to income, federal special deductions, Minn. Statutes 2021 290.0131
Alternative minimum tax, Minn. Statutes 2021 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2021 289A.38
Basis of property, Minn. Statutes 2021 290.0135
Class of taxpayer, Minn. Statutes 2021 290.03
Composite returns, Minn. Statutes 2021 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2021 289A.25
Fiduciaries, duties, Minn. Statutes 2021 289A.08, 289A.12
Final tax returns, Minn. Statutes 2021 289A.08, 289A.18
Imposition of tax, Minn. Statutes 2021 290.22
Income subject to tax, Minn. Statutes 2021 290.05
Jurisdiction to tax, Minn. Statutes 2021 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2021 290.05
Net operating losses, deductions, Minn. Statutes 2021 290.095
Payment, violations, monetary penalties, Minn. Statutes 2021 289A.60
Personal representatives, Minn. Statutes 2021 289A.08, 289A.12
Rates of tax, Minn. Statutes 2021 290.06
Refunds, Minn. Statutes 2021 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2021 289A.60
Tax liability, Minn. Statutes 2021 270C.58
Transferees of property, duties, Minn. Statutes 2021 289A.08
Withholding, Minn. Statutes 2021 290.92
Deductions
Allocation, Minn. Statutes 2021 290.17
Blind taxpayers, Minn. Statutes 2021 290.0123
Carryover and carryback, net operating losses, Minn. Statutes 2021 290.095
Changes, notice, Minn. Statutes 2021 290.05
Charitable contributions, Minn. Statutes 2021 290.0132, 290.091
Corporations, Minn. Statutes 2021 290.01, 290.0921, 290.21
Cost of living adjustment, Minn. Statutes 2021 290.0123
Dependent persons, Minn. Statutes 2021 290.0123
Dividends received, Minn. Statutes 2021 290.0921, 290.21
Generally, Minn. Statutes 2021 290.0132, 290.0134
Itemized deductions, Minn. Statutes 2021 290.01, 290.091
Limitations, Minn. Statutes 2021 290.0123
MFIP applicants or participants, unearned income, Minn. Statutes 2021 256J.37
Net operating losses, Minn. Statutes 2021 290.01, 290.0921, 290.095, 290.9727
Nondeductible items, Minn. Statutes 2021 290.10
Persons 65 and older, Minn. Statutes 2021 290.0123
Refunded income, Minn. Statutes 2021 290.07
Returns, Minn. Statutes 2021 289A.08
Special limited adjustment, Minn. Statutes 2021 290.993
Standard deduction, Minn. Statutes 2021 290.0123
State itemized deduction, Minn. Statutes 2021 290.01
Time for taking, Minn. Statutes 2021 290.07
Unitary businesses, Minn. Statutes 2021 290.17
Deficiencies, payment, extensions, Minn. Statutes 2021 289A.30
Definitions
Alternative minimum tax, Minn. Statutes 2021 290.091 to 290.0922
Assignment of refund, Minn. Statutes 2021 290.0679
Dependency exemption allocation, Minn. Statutes 2021 290.0121
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.02
Generally, Minn. Statutes 2021 290.01
Itemized deductions, Minn. Statutes 2021 290.0122
Jurisdiction, Minn. Statutes 2021 290.015
Marriage penalty credit, Minn. Statutes 2021 290.0675
Military service credit, Minn. Statutes 2021 290.0677
Minnesota education credit, Minn. Statutes 2021 290.0674
Minnesota family investment program, Minn. Statutes 2021 256J.08
Partnerships, Minn. Statutes 2021 289A.381
Retaliatory taxes, Minn. Statutes 2021 290.05
Revenue Recapture Act, Minn. Statutes 2021 270A.03
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2021 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.10, 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2021 289A.60
Jeopardy assessments, Minn. Statutes 2021 270C.36
Refund assignments, priority, Minn. Statutes 2021 290.0679
Dependent care credit
Defined as refundable tax credit, Minn. Statutes 2021 13.46
Excess credits, refunds, Minn. Statutes 2021 289A.50
Generally, Minn. Statutes 2021 290.067
Short form returns, Minn. Statutes 2021 289A.08
Depreciation
Alternative minimum tax, basis of property, Minn. Statutes 2021 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2021 290.0131, 290.091, 290.0921
Modifications, corporations, Minn. Statutes 2021 290.0921
Disabled persons, federal taxable income, subtraction, Minn. Statutes 2021 290.0132, 290.0802
Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2021 290.0133, 290.0134
Disclosure
Assignment of refunds, Minn. Statutes 2021 290.0679
Returns, Minn. Statutes 2021 270B.131
Earned income tax credit
Debts owed to state, setoff exclusion, Minn. Statutes 2021 16D.16
Defined as refundable tax credit, Minn. Statutes 2021 13.46
Dependent care credit, allocation, Minn. Statutes 2021 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2021 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2021 256J.21, 256J.45
Education credit, Minn. Statutes 2021 289A.31, 290.0674, 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2021 293.06, 293.07
Collection, erroneous, refunds, Minn. Statutes 2021 293.14
Definitions, Minn. Statutes 2021 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2021 293.10
Evasion, penalties, perjury, Minn. Statutes 2021 293.12
Generally, Minn. Statutes 2021 293.01 to 293.14
Income reserved to donor, tax on, Minn. Statutes 2021 293.01
Interest, Minn. Statutes 2021 293.09, 293.11
Orders, delinquent taxes, Minn. Statutes 2021 293.10
Payment, Minn. Statutes 2021 293.01, 293.08, 293.09, 293.14
Place of taxation, Minn. Statutes 2021 293.03
Rate, Minn. Statutes 2021 293.01
Records, Minn. Statutes 2021 293.13
Refunds, erroneous collections, Minn. Statutes 2021 293.14
Reports about, Minn. Statutes 2021 293.04 to 293.07, 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2021 293.12
Revenue Department, duties, Minn. Statutes 2021 293.06, 293.07, 293.13
Revenues, Minn. Statutes 2021 293.14
Tax liens, Minn. Statutes 2021 293.03, 293.11
Tax notices, delinquency, Minn. Statutes 2021 293.11
Violations and penalties, Minn. Statutes 2021 293.07 to 293.09, 293.12, 293.13
Withholding by educational institution, Minn. Statutes 2021 293.09
Entertainment taxes
Generally, Minn. Statutes 2021 290.9201
Overpayments, Minn. Statutes 2021 289A.50, 289A.56
Payment, Minn. Statutes 2021 289A.20, 289A.31, 289A.60, 290.9201
Refunds, Minn. Statutes 2021 289A.50, 289A.56
Returns
Due dates, Minn. Statutes 2021 289A.18
Extensions, Minn. Statutes 2021 289A.19
Filing, Minn. Statutes 2021 289A.08, 290.9201
Filing violations, monetary penalties, Minn. Statutes 2021 289A.60
Withholding
Generally, Minn. Statutes 2021 290.92, 290.9201
Interest, Minn. Statutes 2021 289A.56
Overpayments, Minn. Statutes 2021 289A.50, 289A.56
Payment, due dates, Minn. Statutes 2021 289A.20
Refunds, Minn. Statutes 2021 289A.50
Returns, filing, Minn. Statutes 2021 289A.09, 289A.18, 289A.19, 290.9201
Statements, providing to payees, Minn. Statutes 2021 289A.09, 290.9201
Estates, see Decedents estates under this topic
Estimated taxes
Based on pending IRS audits, Minn. Statutes 2021 289A.38
Due dates, Minn. Statutes 2021 289A.56
Electronic payments, exemption, Minn. Statutes 2021 270C.42
Generally, Minn. Statutes 2021 289A.25, 289A.26
Partnerships, composite estimates, Minn. Statutes 2021 289A.08
Payment, Minn. Statutes 2021 289A.25, 289A.26, 289A.50
Unemployment insurance benefit applicants, filing, Minn. Statutes 2021 268.145
Evasion
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.12
Felony, Minn. Statutes 2021 289A.63
Jeopardy assessment, Minn. Statutes 2021 270C.36
Exemptions
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2021 41A.05
Alternative minimum tax, Minn. Statutes 2021 290.0921
Common trust funds, Minn. Statutes 2021 290.281
Dependency exemption allocation, Minn. Statutes 2021 290.0121, 518A.38
Entertainment entities, Minn. Statutes 2021 290.9201
Entities claiming, Minn. Statutes 2021 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2021 290.05
Exempt revenues, Minn. Statutes 2021 290.05
Fraternal benefit societies, Minn. Statutes 2021 64B.24
Great Lakes Commission, Minn. Statutes 2021 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2021 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2021 136A.39
Housing Finance Agency, Minn. Statutes 2021 462A.19
Individual retirement accounts, Minn. Statutes 2021 290.26
Insolvent farmers, Minn. Statutes 2021 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2021 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2021 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2021 136D.88
Investigation by Revenue Department, Minn. Statutes 2021 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2021 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2021 62Q.03
Nonresident entertainers, Minn. Statutes 2021 290.9201
Real estate mortgage investment conduits, Minn. Statutes 2021 290.9741
Regional railroad authorities, Minn. Statutes 2021 398A.05
Revocation, Minn. Statutes 2021 290.05
Rural Finance Authority, Minn. Statutes 2021 41B.20
S corporations, Minn. Statutes 2021 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2021 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2021 383B.51
State university revenue bonds, interest, Minn. Statutes 2021 136F.98
Volunteer firefighter relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2021 424A.10
Extensions
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2021 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2021 289A.42
Credits, carryback, Minn. Statutes 2021 289A.18
Federal extensions, Minn. Statutes 2021 289A.19
Federal withholding or income taxes, Minn. Statutes 2021 289A.42, 290.05
Information returns, Minn. Statutes 2021 289A.19
Notice, Minn. Statutes 2021 290.05
Payment, Minn. Statutes 2021 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2021 289A.42
Returns, filing, Minn. Statutes 2021 289A.19, 289A.30, 289A.39
Federal adjusted gross income
Incorrect determination, extension of assessment period, Minn. Statutes 2021 289A.38
Individuals
Additions to, Minn. Statutes 2021 290.0131
Dependent exemption, Minn. Statutes 2021 290.0121
Itemized deductions, Minn. Statutes 2021 290.0122
Standard deduction, Minn. Statutes 2021 290.0123
Subtractions, Minn. Statutes 2021 290.0132
Partnerships, federal adjustments, Minn. Statutes 2021 289A.381
Federal earned income tax credit, see Earned income tax credit under this topic
Federal foreign tax credit
Generally, Minn. Statutes 2021 290.06
Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2021 290.0132
Federal income taxes
Changes, notice to Revenue Department, Minn. Statutes 2021 289A.38
Exempt organizations, see Exemptions under this topic
Low-income housing credits, Minn. Statutes 2021 462A.05, 462A.221 to 462A.225
Management and Budget Department, duties, Minn. Statutes 2021 16A.13
Payroll taxes, withholding, Minn. Statutes 2021 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2021 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2021 268.145
Federal land occupants, right to tax, Minn. Statutes 2021 1.042
Federal laws, effective dates, Minn. Statutes 2021 290.01
Federal taxable income
Additions to, Minn. Statutes 2021 290.0131, 290.0133
Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2021 289A.50
Subtractions from, Minn. Statutes 2021 290.0132, 290.0134, 290.0802
Fees, paper returns, filing fees, Minn. Statutes 2021 289A.08
Fiduciary income taxes
Assessment and collection, statutes of limitations, Minn. Statutes 2021 270C.58, 289A.38
Fiduciary capacity, notice, Minn. Statutes 2021 290.30
Payment
Due dates, Minn. Statutes 2021 289A.20
Duty to pay, Minn. Statutes 2021 290.30
Electronic payments, Minn. Statutes 2021 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2021 289A.60
Extensions, Minn. Statutes 2021 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2021 289A.60
Liability, Minn. Statutes 2021 270C.58, 290.04
Overpayment, interest, Minn. Statutes 2021 289A.56
Returns, Minn. Statutes 2021 289A.08, 289A.12, 289A.18, 289A.19, 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2021 290.04
Withholding, Minn. Statutes 2021 290.92
Film production tax credit, Minn. Statutes 2021 116U.27, 290.06, 297I.20
Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2021 290.0132
Forms, nongame wildlife checkoff, Minn. Statutes 2021 289A.08, 290.431, 290.432
Franchise taxes
Alternative minimum tax, see same under this topic
Border city zone credits, Minn. Statutes 2021 469.1735
Credits, research credit, Minn. Statutes 2021 290.068
Delinquent taxes, notice, Minn. Statutes 2021 270C.725
Generally, Minn. Statutes 2021 290.0922
Imposition of tax, Minn. Statutes 2021 290.02, 290.0921, 290.0922
Measurement by net income, Minn. Statutes 2021 290.02
Rate, Minn. Statutes 2021 290.06
Waivers, Minn. Statutes 2021 290.9729
Future estates, imposition of tax, Minn. Statutes 2021 290.22
Generally, Minn. Statutes 2021 290.01 to 290.9742
Gross income
Allocation to state, Minn. Statutes 2021 290.17, 290.9201
Changes, notice, Minn. Statutes 2021 290.05
Computation, partners, Minn. Statutes 2021 290.311
Generally, Minn. Statutes 2021 290.17
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2021 289A.38
Returns, Minn. Statutes 2021 289A.08
Heads of households, rates of tax, Minn. Statutes 2021 290.06
Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.06
Imposition of tax
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2021 290.371
Classes of taxpayers, Minn. Statutes 2021 290.03
Entertainment taxes, Minn. Statutes 2021 290.9201
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2021 290.05, 290.22
S corporations, Minn. Statutes 2021 290.9725 to 290.9729
Individuals
Additions and subtractions from federal taxable income, Minn. Statutes 2021 290.0131, 290.0132
Alternative minimum tax, Minn. Statutes 2021 290.091
Armed forces members, Minn. Statutes 2021 289A.39
Assessment, time, Minn. Statutes 2021 270C.58, 289A.38
Basis of property, Minn. Statutes 2021 290.0135
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2021 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2021 289A.50
Class of taxpayer, Minn. Statutes 2021 290.03
Credits, see same under this topic
Dependent exemption, Minn. Statutes 2021 290.0121
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2021 290.05
Itemized deductions, Minn. Statutes 2021 290.0122
Jurisdiction to tax, Minn. Statutes 2021 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2021 290.05
Net operating loss carryback, refund or credit, Minn. Statutes 2021 289A.40
Net operating losses, deductions, Minn. Statutes 2021 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2021 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2021 289A.20, 289A.31, 289A.56, 289A.60
Rates of tax, Minn. Statutes 2021 290.06
Refunds, defined, Minn. Statutes 2021 270A.03
Returns, Minn. Statutes 2021 289A.08, 289A.18, 289A.60
Standard deduction, Minn. Statutes 2021 290.0123
Information returns
Filing, Minn. Statutes 2021 289A.12, 289A.18, 289A.19, 289A.60
Statements to payees, Minn. Statutes 2021 289A.12
Instruction books, Minn. Statutes 2021 289A.08
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2021 60K.43
Interest
Armed forces members, Minn. Statutes 2021 289A.39
Corporation expenses, computation, Minn. Statutes 2021 290.34
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2021 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.09, 293.11, 293.14
Extensions, Minn. Statutes 2021 289A.19
Itemized deductions, Minn. Statutes 2021 290.0122
Overpayment, Minn. Statutes 2021 289A.56
Payment, liability, Minn. Statutes 2021 270C.58, 289A.31
Substantial understatement of amount due, Minn. Statutes 2021 289A.60
Investigations, entities claiming exemptions, Minn. Statutes 2021 290.05
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Statutes 2021 290.0122
Alternative minimum tax, Minn. Statutes 2021 290.091
Subtractions from federal taxable income, Minn. Statutes 2021 290.0132
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2021 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2021 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2021 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2021 469.316
Jobs credit
Eligibility, Minn. Statutes 2021 290.06, 469.315
Generally, Minn. Statutes 2021 469.318
Repayment obligation, Minn. Statutes 2021 469.319
Working family credit, offset, Minn. Statutes 2021 290.0671
Repayment obligation, Minn. Statutes 2021 469.319
Subtractions from federal taxable income, Minn. Statutes 2021 290.0132
Joint refunds, proportional ownership, Minn. Statutes 2021 270A.03
Joint returns
Assessments, orders, Minn. Statutes 2021 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2021 289A.50
Dependent care credit, Minn. Statutes 2021 290.067
Innocent spouse relief, Minn. Statutes 2021 289A.31
Married persons, filing, Minn. Statutes 2021 289A.08
Payment, liability, Minn. Statutes 2021 289A.31
Rates of tax, Minn. Statutes 2021 290.06
Signatures, Minn. Statutes 2021 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2021 290.0802
Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.11
Jurisdiction to tax
Generally, Minn. Statutes 2021 290.014, 290.015
Minimum contacts, Minn. Statutes 2021 290.015, 290.02
Trade or business income, Minn. Statutes 2021 290.17
Lawsuits
Assessment and collection, statutes of limitations, Minn. Statutes 2021 270C.58
Assignments of refunds, Minn. Statutes 2021 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.09, 293.11
Venue, Minn. Statutes 2021 289A.63
Liens, taxes, educational institutions, Minn. Statutes 2021 293.03, 293.11
Limited liability company
Gross income, allocation to state, Minn. Statutes 2021 290.17
Jurisdiction to tax, Minn. Statutes 2021 290.014
Local governments, new taxes, Minn. Statutes 2021 477A.016
Long-term care insurance credit, Minn. Statutes 2021 290.0672
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2021 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2021 462A.223
Definitions, Minn. Statutes 2021 462A.221
Loans for, Minn. Statutes 2021 462A.05
Notice requirements, Minn. Statutes 2021 462A.225
Lump-sum distributions tax
Computation, Minn. Statutes 2021 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2021 290.06
Nonresident individuals, exemption, Minn. Statutes 2021 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2021 290.0802
Marriage penalty credit, Minn. Statutes 2021 290.0675
Married persons
Marital status determination, Minn. Statutes 2021 290.01
Rates of tax, Minn. Statutes 2021 290.06
Subtraction for elderly and disabled, Minn. Statutes 2021 290.0802
Metropolitan Council, exemption, Minn. Statutes 2021 473.448
Military service credit, Minn. Statutes 2021 290.0677
Mining companies
Assessment and collection, statutes of limitations, Minn. Statutes 2021 289A.38
Payment, Minn. Statutes 2021 289A.20, 289A.56, 289A.60
Penalties, civil, Minn. Statutes 2021 289A.60
Returns, filing, Minn. Statutes 2021 289A.08, 289A.18, 289A.19, 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2021 289A.60
Tax liability, Minn. Statutes 2021 289A.31, 289A.60
Minnesota college savings plan
Credit, Minn. Statutes 2021 290.0684
Distributions, additions to income, Minn. Statutes 2021 290.0131
Minnesota education credit
Assignment of refunds, Minn. Statutes 2021 290.0679
Generally, Minn. Statutes 2021 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2021 289A.31
Minnesota housing tax credit, Minn. Statutes 2021 290.0683, 297I.20
Net income
Allocation to state, Minn. Statutes 2021 290.17, 290.20
Apportionment formulas, Minn. Statutes 2021 290.191, 290.20
Computation, Minn. Statutes 2021 290.07
Deferred foreign income, subtractions from income, Minn. Statutes 2021 290.0132
Reports about, investment companies, Minn. Statutes 2021 290.36
Net operating losses, carryover, applications, Minn. Statutes 2021 290.095
Nondeductible items
Additions to federal taxable income, Minn. Statutes 2021 290.0131, 290.0133
Enumerated, Minn. Statutes 2021 290.10
Nongame wildlife checkoff
Corporations, Minn. Statutes 2021 290.432
Individuals, Minn. Statutes 2021 290.431
Long and short form returns, Minn. Statutes 2021 289A.08
Written notice from tax preparers, Minn. Statutes 2021 270C.445
Nonresident entertainers, see Entertainment taxes under this topic
Nonresident individuals
Class of taxpayer, Minn. Statutes 2021 290.03
Credits, allocation, Minn. Statutes 2021 290.06, 290.0672, 290.0674, 290.0675
Dependent care credit, allocation, Minn. Statutes 2021 290.067
Estimated taxes, Minn. Statutes 2021 289A.25
Gross income, Minn. Statutes 2021 290.081, 290.17
Jurisdiction to tax, Minn. Statutes 2021 290.014
Lump-sum distribution tax, exemption, Minn. Statutes 2021 290.032
Retirement income, exemption, Minn. Statutes 2021 290.17
Returns, filing, Minn. Statutes 2021 289A.08, 290.014
Tax liability, computation, Minn. Statutes 2021 290.06
Working family credit, allocation, Minn. Statutes 2021 290.0671
Orders
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2021 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.10
Organ donors, federal taxable income, subtractions, Minn. Statutes 2021 290.0132
Overpayment
Alternative minimum taxable income, subtraction, Minn. Statutes 2021 290.091
Entertainment taxes, Minn. Statutes 2021 289A.50, 289A.56
Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2021 290.0132
Interest, Minn. Statutes 2021 289A.56
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2021 290.091
Credits, see same under this topic
Days spent outside of state, record keeping, Minn. Statutes 2021 290.01
Dependent care credit, allocation, Minn. Statutes 2021 290.067
Gross income, allocation to state, Minn. Statutes 2021 290.17
Minnesota college savings plan credit, allocation, Minn. Statutes 2021 290.0684
Tax liability, computation, Minn. Statutes 2021 290.06
Working family credit, allocation, Minn. Statutes 2021 290.0671
Partnerships
Audits, Minn. Statutes 2021 289A.382
Credits, see same under this topic
Definitions, Minn. Statutes 2021 289A.381
Elections
Assessment payments, Minn. Statutes 2021 289A.382
Pass-through entity tax, Minn. Statutes 2021 289A.08
Estimated taxes, Minn. Statutes 2021 289A.08, 289A.25
Franchise taxes, Minn. Statutes 2021 290.0922
Jurisdiction to tax, Minn. Statutes 2021 290.014, 290.015
Minimum fees, computation, Minn. Statutes 2021 290.0922
Nonresident partners, installment sale gains, recognition, Minn. Statutes 2021 290.0137
Pass-through entities, Minn. Statutes 2021 289A.08, 289A.60, 290.06
Payment, violations, monetary penalties, Minn. Statutes 2021 289A.60
Reporting and payment requirements, Minn. Statutes 2021 289A.382
Research credit, Minn. Statutes 2021 290.068
Returns
Automatic extensions, Minn. Statutes 2021 289A.19
Due dates, Minn. Statutes 2021 289A.18
Filing, Minn. Statutes 2021 289A.08, 289A.09, 290.014
Filing violations, monetary penalties, Minn. Statutes 2021 289A.60
Nonresident partners, composite returns, Minn. Statutes 2021 289A.08
Signatures, Minn. Statutes 2021 289A.08, 289A.09
State representatives, Minn. Statutes 2021 289A.382
Statements, providing to partners, Minn. Statutes 2021 289A.09
Tax liability, Minn. Statutes 2021 289A.31
Violations, Minn. Statutes 2021 289A.60, 289A.63
Withholding (taxes)
Nonresident partners, Minn. Statutes 2021 290.92
Payment, Minn. Statutes 2021 289A.20, 289A.60
Returns, filing, Minn. Statutes 2021 289A.60
Tax liens, Minn. Statutes 2021 290.92
Pass-through entities, Minn. Statutes 2021 289A.08, 289A.60, 290.06
Passive investment income, Minn. Statutes 2021 290.9729
Payment
Accounting period change, Minn. Statutes 2021 290.07
Corporations, returns, filing extension, Minn. Statutes 2021 289A.19
Due dates, Minn. Statutes 2021 289A.20, 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.08, 293.09, 293.14
Electronic payments, Minn. Statutes 2021 270C.42, 289A.20, 289A.26, 289A.60
Entertainment taxes, Minn. Statutes 2021 289A.20, 289A.31, 290.9201
Estimated taxes, Minn. Statutes 2021 268.145, 289A.25, 289A.26, 289A.38
Extensions, Minn. Statutes 2021 289A.30
Failure to pay, Minn. Statutes 2021 168.27, 289A.60, 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2021 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2021 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2021 290.9705
Overpayment, see same under this topic
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, Minn. Statutes 2021 290.01, 290.0122
Taxes paid to other states or Canada, credits, Minn. Statutes 2021 290.06
Underpayment, Minn. Statutes 2021 289A.20
Penalties (monetary)
Armed forces members, Minn. Statutes 2021 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.07, 293.08, 293.12, 293.14
Extensions, Minn. Statutes 2021 289A.19
Generally, Minn. Statutes 2021 289A.60
Payment, liability, Minn. Statutes 2021 270C.58, 289A.31
Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.03
Presumptions
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2021 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2021 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2021 290.015
Taxable net income, allocation to state, Minn. Statutes 2021 290.20
Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.10
Property, Minn. Statutes 2021 290.015
Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2021 290.0131
Rates
Alternative minimum tax, Minn. Statutes 2021 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2021 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.01
Entertainment taxes, Minn. Statutes 2021 290.9201
Franchise taxes, Minn. Statutes 2021 290.02, 290.06
Generally, Minn. Statutes 2021 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2021 290.06
S corporations, Minn. Statutes 2021 290.9725 to 290.9729
Schedules, Minn. Statutes 2021 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2021 290.05
Rebate, Minn. Statutes 2021 16A.46, 256.028
Reciprocity, Minn. Statutes 2021 290.081, 290.92
Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.13
Refundable tax credits, see Credits under this topic
Refunds
Armed forces members, death while serving, Minn. Statutes 2021 289A.39
Assignment, Minn. Statutes 2021 290.0679
Bad debt loss, Minn. Statutes 2021 289A.40
Corporations, subtractions from federal taxable income, Minn. Statutes 2021 290.0134
Denial, administrative review, Minn. Statutes 2021 289A.50
Dissolution of marriage, notice, Minn. Statutes 2021 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.14
Entertainment taxes, Minn. Statutes 2021 289A.50, 289A.56
Erroneous collections, Minn. Statutes 2021 289A.50, 293.14
Filing claims, suspension during disability period, Minn. Statutes 2021 289A.40
Form prepared by Revenue Department, Minn. Statutes 2021 289A.50
Individual income tax refunds, defined, Minn. Statutes 2021 270A.03
Innocent spouse relief, Minn. Statutes 2021 289A.31
Interest overpayments, Minn. Statutes 2021 289A.50
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2021 469.318, 469.319
Joint refunds, proportional ownership, Minn. Statutes 2021 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2021 256J.21
Minnesota education credit, Minn. Statutes 2021 290.0674, 290.0679
Net operating loss, Minn. Statutes 2021 289A.40, 290.095
Offsets, Minn. Statutes 2021 256.019, 256J.08, 256J.15
Payable from general fund, Minn. Statutes 2021 290.62
Returns considered as, Minn. Statutes 2021 289A.50
Statutes of limitations, Minn. Statutes 2021 289A.40
Stillborn child credit, Minn. Statutes 2021 290.0685
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2021 289A.31
Timely filing, Minn. Statutes 2021 289A.40
Withholding from, Minn. Statutes 2021 289A.50
Reports about
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2021 270C.13
Research activities credit, Minn. Statutes 2021 290.068
Residents
Generally, see Individuals under this topic
Nonresident individuals, see same under this topic
Part-year resident individuals, see same under this topic
Returns
Amended returns, Minn. Statutes 2021 289A.38, 469.319
Attachments, amended property tax refund returns, Minn. Statutes 2021 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2021 270C.20
Checkoffs, Minn. Statutes 2021 10A.31, 270C.445, 289A.08, 290.431, 290.432
Composite returns, Minn. Statutes 2021 289A.08, 289A.60
Copies, Minn. Statutes 2021 290.0679, 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2021 256.959
Disclosure, Minn. Statutes 2021 270B.131, 270B.14, 270B.18
Disposition, Minn. Statutes 2021 270C.20
Due dates, Minn. Statutes 2021 289A.18, 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2021 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2021 289A.19, 289A.39
Failure to file, penalties, Minn. Statutes 2021 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2021 289A.63
Federal tax returns, Minn. Statutes 2021 289A.08, 289A.38, 289A.60
Filing, Minn. Statutes 2021 273.124, 289A.08, 290.014
Fractional year returns, Minn. Statutes 2021 289A.08, 290.32
Franchise taxes, Minn. Statutes 2021 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2021 289A.60
Generally, Minn. Statutes 2021 289A.08
Information returns, see same under this topic
Joint returns, see same under this topic
Partial year returns, Minn. Statutes 2021 290.32
Refunds claims, returns considered as, Minn. Statutes 2021 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2021 290.095
Separate returns, accounting period change, Minn. Statutes 2021 289A.08, 290.32
Specific persons or entities, see specific entries under this topic
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2021 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2021 270A.10
Revenues
Distribution, Minn. Statutes 2021 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2021 290.081
Rural Finance Authority, exemption, Minn. Statutes 2021 41B.20
S corporations
Capital gains, Minn. Statutes 2021 290.9728
Certain built-in gains, Minn. Statutes 2021 290.9727
Deductions, Minn. Statutes 2021 290.0132, 290.9727
Estimated taxes, Minn. Statutes 2021 289A.25
Franchise taxes, Minn. Statutes 2021 290.0922
Jurisdiction to tax, Minn. Statutes 2021 290.015
Minimum fees, Minn. Statutes 2021 290.9725
Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2021 290.0137
Passive investment income, Minn. Statutes 2021 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2021 289A.60
Research credit, Minn. Statutes 2021 290.068
Returns, Minn. Statutes 2021 289A.08, 289A.18, 289A.19, 289A.60
Violations, monetary penalties, Minn. Statutes 2021 289A.60
Withholding (taxes)
Minimum fees, Minn. Statutes 2021 290.9725
Payment, Minn. Statutes 2021 289A.20, 289A.31, 289A.60
Returns, filing, Minn. Statutes 2021 289A.09, 289A.18, 289A.19, 289A.60
Savings banks conducting life insurance business, tax computation, Minn. Statutes 2021 290.093
Schedules and tables
Franchise taxes, Minn. Statutes 2021 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2021 290.0802
Tax rates, Minn. Statutes 2021 290.06
Withholding (taxes), Minn. Statutes 2021 290.92
Working family credit, Minn. Statutes 2021 290.0671
Seed capital investment credit, Minn. Statutes 2021 116J.8732, 290.06
Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2021 62L.02
Small business investment tax credit
Amount, Minn. Statutes 2021 290.0692
Generally, Minn. Statutes 2021 116J.8737, 290.0692
Qualified small businesses and investors, certification, Minn. Statutes 2021 116J.8737
Sunset, Minn. Statutes 2021 290.0692
Solicitation of business, Minn. Statutes 2021 290.015
State budget, recommended revenue targets, Minn. Statutes 2021 16A.102
State elections campaign account checkoff, Minn. Statutes 2021 10A.31
State itemized deduction, Minn. Statutes 2021 290.01
Statutes of limitations
Assessment, Minn. Statutes 2021 289A.38
Assessment and collection lawsuits, Minn. Statutes 2021 270C.58
Refunds, Minn. Statutes 2021 289A.40
Violations, generally, Minn. Statutes 2021 289A.63
Stillborn child credit, Minn. Statutes 2021 290.0685
Student loan credit, Minn. Statutes 2021 290.0682
Surviving spouses, Minn. Statutes 2021 290.01
Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.06
Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2021 290.05
Tax liability
Armed forces members, death while serving, exception, Minn. Statutes 2021 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2021 289A.39
Classes of taxpayers, Minn. Statutes 2021 290.03
Corporations, accrual, Minn. Statutes 2021 290.04
Dissolution of marriage, effect, Minn. Statutes 2021 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.01, 293.09
Fiduciaries, Minn. Statutes 2021 290.04, 290.30
Innocent spouse relief, Minn. Statutes 2021 289A.31
Joint returns, Minn. Statutes 2021 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2021 290.31
Real estate mortgage investment conduits, Minn. Statutes 2021 290.9742
Returns, Minn. Statutes 2021 289A.08
Third parties providing wages, Minn. Statutes 2021 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2021 289A.31
Transferees of property, Minn. Statutes 2021 270C.58
Understatement, monetary penalties, Minn. Statutes 2021 289A.60
Unemployment insurance applicants, Minn. Statutes 2021 268.145, 290.92
Who is liable, Minn. Statutes 2021 270C.58, 289A.31
Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.03, 293.11
Tax notices
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.11
Jeopardy assessments, Minn. Statutes 2021 270C.36
Tax preferences
Alternative minimum tax, Minn. Statutes 2021 290.091
Alternative minimum taxable income, Minn. Statutes 2021 290.0921
Changes, notice, Minn. Statutes 2021 290.05
Tax shelters, abusive, promotion, Minn. Statutes 2021 289A.60
Tax tables, see Schedules and tables under this topic
Taxable income
Alternative minimum taxable income, computation, Minn. Statutes 2021 290.091
Cash in excess of 10,000 dollars, Minn. Statutes 2021 290.48
Changes, notice, Minn. Statutes 2021 290.05
Imposition of tax, Minn. Statutes 2021 290.03
S corporations, Minn. Statutes 2021 290.9726, 290.9727, 290.9728, 290.9729
Taxable net income
Allocation to state, Minn. Statutes 2021 290.17, 290.20, 290.36
Computation
Before net operating loss deductions, Minn. Statutes 2021 290.095
Generally, Minn. Statutes 2021 290.07
Investment companies, Minn. Statutes 2021 290.36
Partial year returns, Minn. Statutes 2021 290.32
Partners and partnerships, Minn. Statutes 2021 290.311
Partnerships, allocation to state, Minn. Statutes 2021 290.31
Refunded income, Minn. Statutes 2021 290.07
Taxable years, returns, Minn. Statutes 2021 289A.08
Taxpayers
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2021 289A.42
Assignment of refunds, procedures, Minn. Statutes 2021 290.0679
Classes of taxpayers, enumerated, Minn. Statutes 2021 290.03
Consent, Minn. Statutes 2021 270B.131, 290.0679
Deferred foreign income, subtractions from income, Minn. Statutes 2021 290.0132
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.01
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2021 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2021 290.30
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2021 290.0132
Information about, disclosure, Minn. Statutes 2021 289A.08
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2021 290.0132
Miscellaneous deductions, Minn. Statutes 2021 290.0122
Net operating losses, carryover, applications, Minn. Statutes 2021 290.095
Nonresidents, reciprocity, Minn. Statutes 2021 290.081, 290.92
Notice given, Minn. Statutes 2021 289A.31, 289A.38
Notice received, jeopardy assessments, Minn. Statutes 2021 270C.36
Personal casualty losses, itemized deductions, Minn. Statutes 2021 290.0122
Petitions by, taxable net income, allocation methods, Minn. Statutes 2021 290.20
Qualified beneficiaries defined as, Minn. Statutes 2021 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.04, 293.07, 293.12
Signatures, returns, Minn. Statutes 2021 289A.08
Special limited adjustment, deductions, Minn. Statutes 2021 290.993
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2021 290.04
Volunteer ambulance attendants, status, Minn. Statutes 2021 144E.001
Trades, see Jurisdiction to tax under this topic
Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2021 290.0132
Trusts
Additions to income, federal special deductions, Minn. Statutes 2021 290.0131
Alternative minimum tax, Minn. Statutes 2021 290.091
Basis of property, Minn. Statutes 2021 290.0135
Class of taxpayer, Minn. Statutes 2021 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2021 289A.25
Extensions or changes to tax status or return information, Minn. Statutes 2021 290.05
Imposition of tax, Minn. Statutes 2021 290.22
Income subject to tax, Minn. Statutes 2021 290.05
Jurisdiction to tax, Minn. Statutes 2021 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2021 290.05
Net operating losses, deductions, Minn. Statutes 2021 290.095
Rates of tax, Minn. Statutes 2021 290.06
Subtractions from federal taxable income, Minn. Statutes 2021 290.0132
Withholding tax payments, Minn. Statutes 2021 289A.19
Tuition savings plans, distributions, additions to income, Minn. Statutes 2021 290.0131
Unitary businesses
Alternative minimum tax, Minn. Statutes 2021 290.0921
Combined reports, Minn. Statutes 2021 290.17
Definitions, Minn. Statutes 2021 290.17
Filing requirements, Minn. Statutes 2021 289A.08
Gross income, allocation to state, Minn. Statutes 2021 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2021 290.17
Ownership of interest, exceptions, Minn. Statutes 2021 290.015
Research activities credit, Minn. Statutes 2021 290.068
Tax shelters, reportable transactions, Minn. Statutes 2021 289A.121, 289A.60
Veterans, military service credit, Minn. Statutes 2021 290.0677
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2021 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2021 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2021 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2021 289A.63
Waivers
Additional taxes, Minn. Statutes 2021 289A.25
S corporations, franchise taxes, Minn. Statutes 2021 290.9729
Withholding (taxes)
Educational institutions, exempt property subject to tax, Minn. Statutes 2021 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2021 270C.58, 289A.31
Federal payroll taxes, Minn. Statutes 2021 16A.13
Overpayment, interest, Minn. Statutes 2021 289A.56
Refunds, Minn. Statutes 2021 289A.50
Supplemental nursing services agencies, Minn. Statutes 2021 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2021 268.145
Working family credit
Defined as refundable tax credit, Minn. Statutes 2021 13.46
Generally, Minn. Statutes 2021 290.0671
MFIP, Minn. Statutes 2021 256J.21, 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2021 256L.15