Discharge of indebtedness income, corporations, individuals, additions to and subtractions from income, Minn. Statutes 2025 290.0132, 290.0133, 290.0134

Disclosure, returns, Minn. Statutes 2025 270B.131

Earned income tax credit

Debts owed to state, setoff exclusion, Minn. Statutes 2025 16D.16

Defined as refundable tax credit, Minn. Statutes 2025 13.46

Dependent care credit, allocation, Minn. Statutes 2025 290.067

Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2025 256.362

Minnesota family investment program (MFIP), Minn. Statutes 2025 142G.16, 142G.27

Easy enrollment health insurance outreach program checkoff, Minn. Statutes 2025 290.433

Education credit, Minn. Statutes 2025 289A.31, 290.0674

Educational institutions, exempt property subject to tax

Assessments, Minn. Statutes 2025 293.06, 293.07

Collection, erroneous, refunds, Minn. Statutes 2025 293.14

Definitions, Minn. Statutes 2025 293.02

Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2025 293.10

Evasion, penalties, perjury, Minn. Statutes 2025 293.12

Generally, Minn. Statutes 2025 293.01 to 293.14

Income reserved to donor, tax on, Minn. Statutes 2025 293.01

Interest, Minn. Statutes 2025 293.09, 293.11

Orders, delinquent taxes, Minn. Statutes 2025 293.10

Payment, Minn. Statutes 2025 293.01, 293.08, 293.09, 293.14

Place of taxation, Minn. Statutes 2025 293.03

Rate, Minn. Statutes 2025 293.01

Records, Minn. Statutes 2025 293.13

Refunds, erroneous collections, Minn. Statutes 2025 293.14

Reports about, Minn. Statutes 2025 293.04 to 293.07, 293.12

Returns, false returns, penalties, perjury, Minn. Statutes 2025 293.12

Revenue Department, duties, Minn. Statutes 2025 293.06, 293.07, 293.13

Revenues, Minn. Statutes 2025 293.14

Tax liens, Minn. Statutes 2025 293.03, 293.11

Tax notices, delinquency, Minn. Statutes 2025 293.11

Violations and penalties, Minn. Statutes 2025 293.07 to 293.09, 293.12, 293.13

Withholding by educational institution, Minn. Statutes 2025 293.09

Entertainment taxes

Generally, Minn. Statutes 2025 290.9201

Overpayments, Minn. Statutes 2025 289A.50, 289A.56

Payment, Minn. Statutes 2025 289A.20, 289A.31, 289A.60, 290.9201

Refunds, Minn. Statutes 2025 289A.50, 289A.56

Returns

Due dates, Minn. Statutes 2025 289A.18

Extensions, Minn. Statutes 2025 289A.19

Filing, Minn. Statutes 2025 289A.08, 290.9201

Filing violations, monetary penalties, Minn. Statutes 2025 289A.60

Withholding

Generally, Minn. Statutes 2025 290.92, 290.9201

Interest, Minn. Statutes 2025 289A.56

Overpayments, Minn. Statutes 2025 289A.50, 289A.56

Payment, due dates, Minn. Statutes 2025 289A.20

Refunds, Minn. Statutes 2025 289A.50

Returns, filing, Minn. Statutes 2025 289A.09, 289A.18, 289A.19, 290.9201

Statements, providing to payees, Minn. Statutes 2025 289A.09, 290.9201

Estates, see Decedents estates under this topic

Estimated taxes

Based on pending IRS audits, Minn. Statutes 2025 289A.38

Due dates, Minn. Statutes 2025 289A.56

Electronic payments, exemption, Minn. Statutes 2025 270C.42

Generally, Minn. Statutes 2025 289A.25, 289A.26

Partnerships, composite estimates, Minn. Statutes 2025 289A.08

Payment, Minn. Statutes 2025 289A.25, 289A.26, 289A.50

Unemployment insurance benefit applicants, filing, Minn. Statutes 2025 268.145

Evasion

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.12

Felony, Minn. Statutes 2025 289A.63

Jeopardy assessment, Minn. Statutes 2025 270C.36

Partnership income, partner's distributive share, Minn. Statutes 2025 290.311

Exemptions

Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2025 41A.05

Alternative minimum tax, Minn. Statutes 2025 290.0921

Common trust funds, Minn. Statutes 2025 290.281

Dependency exemption allocation, Minn. Statutes 2025 290.0121, 518A.38

Entertainment entities, Minn. Statutes 2025 290.9201

Entities claiming, Minn. Statutes 2025 290.05

Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2025 290.05

Exempt revenues, Minn. Statutes 2025 290.05

Firefighters relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2025 424A.10

Fraternal benefit societies, Minn. Statutes 2025 64B.24

Great Lakes Commission, Minn. Statutes 2025 1.21

Health and Education Facilities Authority revenue bonds, Minn. Statutes 2025 15D.15

Health Coverage Reinsurance Association, Minn. Statutes 2025 62L.13

Hennepin County supplemental retirement program, shares, Minn. Statutes 2025 383B.51

Housing Finance Agency, Minn. Statutes 2025 462A.19

Individual retirement accounts, Minn. Statutes 2025 290.26

Insolvent farmers, Minn. Statutes 2025 290.491

Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2025 136D.281

Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2025 136D.741

Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2025 136D.88

Investigation by Revenue Department, Minn. Statutes 2025 290.05

Job opportunity building zones, see same under this topic

Metropolitan Council, Minn. Statutes 2025 473.448

Minnesota Risk Adjustment Association, Minn. Statutes 2025 62Q.03

Nonresident entertainers, Minn. Statutes 2025 290.9201

Nursing facility workforce incentive grant program, Minn. Statutes 2025 256.4766

Real estate mortgage investment conduits, Minn. Statutes 2025 290.9741

Regional railroad authorities, Minn. Statutes 2025 398A.05

Revocation, Minn. Statutes 2025 290.05

Rural Finance Authority, Minn. Statutes 2025 41B.20

S corporations, Minn. Statutes 2025 290.9728

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2025 458A.09

State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2025 383B.51

State university revenue bonds, interest, Minn. Statutes 2025 136F.98

Extensions

Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2025 289A.38

Assessments, taxpayer agreements, Minn. Statutes 2025 289A.42

Credits, carryback, Minn. Statutes 2025 289A.18

Federal extensions, Minn. Statutes 2025 289A.19

Federal withholding or income taxes, Minn. Statutes 2025 289A.42, 290.05

Information returns, Minn. Statutes 2025 289A.19

Notice, Minn. Statutes 2025 290.05

Payment, Minn. Statutes 2025 289A.30

Refund claims, taxpayer agreements, Minn. Statutes 2025 289A.42

Returns, filing, Minn. Statutes 2025 289A.19, 289A.30, 289A.39

Federal adjusted gross income

Generally, see Income under this topic

Incorrect determination, extension of assessment period, Minn. Statutes 2025 289A.38

Partnerships, federal adjustments, Minn. Statutes 2025 289A.381

Federal earned income tax credit, see Earned income tax credit under this topic

Federal foreign tax credit

Generally, Minn. Statutes 2025 290.06

Subnational foreign taxes carryover, subtraction from income, Minn. Statutes 2025 290.0132

Federal income taxes

Changes, notice to Revenue Department, Minn. Statutes 2025 289A.38

Exempt organizations, see Exemptions under this topic

Low-income housing credits, Minn. Statutes 2025 462A.05, 462A.221 to 462A.225

Management and Budget Department, duties, Minn. Statutes 2025 16A.13

Payroll taxes, withholding, Minn. Statutes 2025 16A.13

Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2025 356.62

Returns, see same under this topic

Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2025 268.145

Federal land occupants, right to tax, Minn. Statutes 2025 1.042

Federal laws, effective dates, Minn. Statutes 2025 290.01

Federal taxable income, see Income under this topic

Fees, paper returns, filing fees, Minn. Statutes 2025 289A.08

Fiduciary income taxes

Assessment and collection, statutes of limitations, Minn. Statutes 2025 270C.58, 289A.38

Fiduciary capacity, notice, Minn. Statutes 2025 290.30

Payment

Due dates, Minn. Statutes 2025 289A.20

Duty to pay, Minn. Statutes 2025 290.30

Electronic payments, Minn. Statutes 2025 289A.20

Extended delinquency, monetary penalties, Minn. Statutes 2025 289A.60

Extensions, Minn. Statutes 2025 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2025 289A.60

Liability, Minn. Statutes 2025 270C.58, 290.04

Overpayment, interest, Minn. Statutes 2025 289A.56

Returns, Minn. Statutes 2025 289A.08, 289A.12, 289A.18, 289A.19, 289A.60

Tax liability, fiduciary relationship, effect, Minn. Statutes 2025 290.04

Withholding, Minn. Statutes 2025 290.92

Film production tax credit, Minn. Statutes 2025 116U.27, 290.06, 297I.20

Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2025 290.0132

Foreign service pay, retirement pay, subtraction, Minn. Statutes 2025 290.0132

Forms, nongame wildlife checkoff, Minn. Statutes 2025 289A.08, 290.431, 290.432

Franchise taxes

Alternative minimum tax, see same under this topic

Border city zone credits, Minn. Statutes 2025 469.1735

Credits, research credit, Minn. Statutes 2025 290.068

Delinquent taxes, notice, Minn. Statutes 2025 270C.725

Generally, Minn. Statutes 2025 290.0922

Imposition of tax, Minn. Statutes 2025 290.02, 290.0921, 290.0922

Measurement by net income, Minn. Statutes 2025 290.02

Rate, Minn. Statutes 2025 290.06

Waivers, Minn. Statutes 2025 290.9729

Future estates, imposition of tax, Minn. Statutes 2025 290.22

Generally, Minn. Statutes 2025 290.01 to 290.9742

Gross income, see Income under this topic

Heads of households, rates of tax, Minn. Statutes 2025 290.06

Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.06

Imposition of tax

Alternative minimum tax, see same under this topic

Business activities reports not a factor, Minn. Statutes 2025 290.371

Classes of taxpayers, Minn. Statutes 2025 290.03

Entertainment taxes, Minn. Statutes 2025 290.9201

Franchise taxes, see same under this topic

Generally, Minn. Statutes 2025 290.05, 290.22

S corporations, Minn. Statutes 2025 290.9725 to 290.9729

Income

Accounting, Minn. Statutes 2025 290.07

Additions to, Minn. Statutes 2025 290.0131, 290.0133

Adjusted gross income, defined, Minn. Statutes 2025 290.01

Allocation to state, Minn. Statutes 2025 290.17, 290.20, 290.36, 290.9201

Alternative minimum taxable income, computation, Minn. Statutes 2025 290.091

Apportionment formulas, Minn. Statutes 2025 290.191, 290.20

Cash in excess of 10,000 dollars, Minn. Statutes 2025 290.48

Changes, notice, Minn. Statutes 2025 290.05

Deductions, see Deductions under this topic

Definitions, Minn. Statutes 2025 290.01

Exemptions, see Exemptions under this topic

Gross income, defined, Minn. Statutes 2025 290.01

Imposition of tax, Minn. Statutes 2025 290.03

Net income, defined, Minn. Statutes 2025 290.01

Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2025 289A.38

Partial year returns, Minn. Statutes 2025 290.32

Partnerships, see Partnerships under this topic

Refunded income, Minn. Statutes 2025 290.07

Returns, Minn. Statutes 2025 289A.08

S Corporations, see S Corporations under this topic

Subtractions from, Minn. Statutes 2025 290.0132, 290.0134, 290.0802

Taxable income, defined, Minn. Statutes 2025 290.01

Individuals

Additions and subtractions from income, Minn. Statutes 2025 290.0131, 290.0132

Alternative minimum tax, Minn. Statutes 2025 290.091

Armed forces members, Minn. Statutes 2025 289A.39

Assessment, time, Minn. Statutes 2025 270C.58, 289A.38

Basis of property, Minn. Statutes 2025 290.0135

Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2025 290.48

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2025 289A.50

Class of taxpayer, Minn. Statutes 2025 290.03

Credits, see same under this topic

Dependent exemption, Minn. Statutes 2025 290.0121

Estimated taxes, see same under this topic

Income subject to tax, Minn. Statutes 2025 290.05

Itemized deductions, Minn. Statutes 2025 290.0122

Jurisdiction to tax, Minn. Statutes 2025 290.014

Mining or iron ore production, tax exemption, Minn. Statutes 2025 290.05

Net investment income tax, Minn. Statutes 2025 290.033

Net operating loss carryback, refund or credit, Minn. Statutes 2025 289A.40

Net operating losses, deductions, Minn. Statutes 2025 290.0131, 290.0132, 290.095

Nonresident individuals, see same under this topic

Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2025 290.05

Part-year resident individuals, see same under this topic

Payment, Minn. Statutes 2025 289A.20, 289A.31, 289A.56, 289A.60

Rates of tax, Minn. Statutes 2025 290.06

Refunds, defined, Minn. Statutes 2025 270A.03

Returns, Minn. Statutes 2025 289A.08, 289A.18, 289A.60

Standard deduction, Minn. Statutes 2025 290.0123

Information returns

Filing, Minn. Statutes 2025 289A.12, 289A.18, 289A.19, 289A.60

Statements to payees, Minn. Statutes 2025 289A.12

Instruction books, Minn. Statutes 2025 289A.08

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2025 60K.43

Interest

Armed forces members, Minn. Statutes 2025 289A.39

Corporation expenses, computation, Minn. Statutes 2025 290.34

Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2025 290.081

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.09, 293.11, 293.14

Extensions, Minn. Statutes 2025 289A.19

Itemized deductions, Minn. Statutes 2025 290.0122

Overpayment, Minn. Statutes 2025 289A.56

Payment, liability, Minn. Statutes 2025 270C.58, 289A.31

Substantial understatement of amount due, Minn. Statutes 2025 289A.60

Investigations, entities claiming exemptions, Minn. Statutes 2025 290.05

Itemized deductions, individuals, estates, and trusts

Allowances, computation, Minn. Statutes 2025 290.0122

Alternative minimum tax, Minn. Statutes 2025 290.091

Subtractions from income, Minn. Statutes 2025 290.0132

Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2025 270C.36

Job opportunity building zones

Corporate franchise taxes, exemption, Minn. Statutes 2025 290.0921, 290.0922, 469.317

Exemptions, generally, Minn. Statutes 2025 290.01, 469.315

Individual income tax exemption, Minn. Statutes 2025 469.316

Jobs credit

Eligibility, Minn. Statutes 2025 290.06, 469.315

Generally, Minn. Statutes 2025 469.318

Repayment obligation, Minn. Statutes 2025 469.319

Subtractions from income, Minn. Statutes 2025 290.0132

Joint refunds, proportional ownership, Minn. Statutes 2025 270A.03

Joint returns

Assessments, orders, Minn. Statutes 2025 289A.37

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2025 289A.50

Dependent care credit, Minn. Statutes 2025 290.067

Innocent spouse relief, Minn. Statutes 2025 289A.31

Married persons, filing, Minn. Statutes 2025 289A.08

Payment, liability, Minn. Statutes 2025 289A.31

Rates of tax, Minn. Statutes 2025 290.06

Signatures, Minn. Statutes 2025 289A.08

Subtraction for elderly and disabled, Minn. Statutes 2025 290.0802

Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.11

Jurisdiction to tax

Generally, Minn. Statutes 2025 290.014, 290.015

Minimum contacts, Minn. Statutes 2025 290.015, 290.02

Trade or business income, Minn. Statutes 2025 290.17

Lawsuits

Assessment and collection, statutes of limitations, Minn. Statutes 2025 270C.58

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.09, 293.11

Venue, Minn. Statutes 2025 289A.63

Liens, taxes, educational institutions, Minn. Statutes 2025 293.03, 293.11

Limited liability company

Gross income, allocation to state, Minn. Statutes 2025 290.17

Jurisdiction to tax, Minn. Statutes 2025 290.014

Local governments, new taxes, Minn. Statutes 2025 477A.016

Long-term care insurance credit, Minn. Statutes 2025 290.0672

Long-term services and supports workforce incentive grants, subtraction from income, Minn. Statutes 2025 256.4764

Low-income housing tax credits

Allocation to cities and counties, Minn. Statutes 2025 462A.222

Allocation to nonprofit organizations, Minn. Statutes 2025 462A.223

Definitions, Minn. Statutes 2025 462A.221

Loans for, Minn. Statutes 2025 462A.05

Notice requirements, Minn. Statutes 2025 462A.225

Lump-sum distributions tax

Computation, Minn. Statutes 2025 290.032

Credits, taxes paid to other states or Canada, Minn. Statutes 2025 290.06

Nonresident individuals, exemption, Minn. Statutes 2025 290.032

Reductions or offsets, elderly and disabled persons, Minn. Statutes 2025 290.0802

Marriage penalty credit, Minn. Statutes 2025 290.0675

Married persons

Marital status determination, Minn. Statutes 2025 290.01

Rates of tax, Minn. Statutes 2025 290.06

Subtraction for elderly and disabled, Minn. Statutes 2025 290.0802

Metropolitan Council, exemption, Minn. Statutes 2025 473.448

Military service credit, Minn. Statutes 2025 290.0677

Mining companies

Assessment and collection, statutes of limitations, Minn. Statutes 2025 289A.38

Payment, Minn. Statutes 2025 289A.20, 289A.56, 289A.60

Penalties, civil, Minn. Statutes 2025 289A.60

Returns, filing, Minn. Statutes 2025 289A.08, 289A.18, 289A.19, 289A.60

Substantial understatement of liability, monetary penalties, Minn. Statutes 2025 289A.60

Tax liability, Minn. Statutes 2025 289A.31, 289A.60

Minnesota college savings plan

Credit, Minn. Statutes 2025 290.0684

Distributions, additions to income, Minn. Statutes 2025 290.0131

Minnesota education credit

Generally, Minn. Statutes 2025 290.0674

Third-party vendors, liability for overpayments, Minn. Statutes 2025 289A.31

Minnesota housing tax credit, Minn. Statutes 2025 290.0683, 297I.20

Net income, see Income under this topic

Net operating losses, carryover, applications, Minn. Statutes 2025 290.095

Nondeductible items

Additions to income, Minn. Statutes 2025 290.0131, 290.0133

Enumerated, Minn. Statutes 2025 290.10

Nongame wildlife checkoff

Corporations, Minn. Statutes 2025 290.432

Individuals, Minn. Statutes 2025 290.431

Long and short form returns, Minn. Statutes 2025 289A.08

Written notice from tax preparers, Minn. Statutes 2025 270C.445

Nonresident entertainers, see Entertainment taxes under this topic

Nonresident individuals

Class of taxpayer, Minn. Statutes 2025 290.03

Credits, allocation, Minn. Statutes 2025 290.06, 290.0672, 290.0674, 290.0675

Dependent care credit, allocation, Minn. Statutes 2025 290.067

Estimated taxes, Minn. Statutes 2025 289A.25

Gross income, Minn. Statutes 2025 290.081, 290.17

Jurisdiction to tax, Minn. Statutes 2025 290.014

Lump-sum distribution tax, exemption, Minn. Statutes 2025 290.032

Retirement income, exemption, Minn. Statutes 2025 290.17

Returns, filing, Minn. Statutes 2025 289A.08, 290.014

Tax liability, computation, Minn. Statutes 2025 290.06

Working family credit, allocation, Minn. Statutes 2025 290.0671

Orders

Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2025 289A.60

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.10

Organ donors, income, subtractions, Minn. Statutes 2025 290.0132

Overpayment

Alternative minimum taxable income, subtraction, Minn. Statutes 2025 290.091

Entertainment taxes, Minn. Statutes 2025 289A.50, 289A.56

Individuals, estates, and trusts, subtractions from income, Minn. Statutes 2025 290.0132

Interest, Minn. Statutes 2025 289A.56

Nonresident withholding tax, Minn. Statutes 2025 289A.50

Part-year resident individuals

Alternative minimum tax, Minn. Statutes 2025 290.091

Child tax credit, allocation, Minn. Statutes 2025 290.0661

Credits, see same under this topic

Days spent outside of state, record keeping, Minn. Statutes 2025 290.01

Dependent care credit, allocation, Minn. Statutes 2025 290.067

Gross income, allocation to state, Minn. Statutes 2025 290.17

Minnesota college savings plan credit, allocation, Minn. Statutes 2025 290.0684

Net investment income tax, Minn. Statutes 2025 290.033

Renters credit, Minn. Statutes 2025 290.0693

Tax liability, computation, Minn. Statutes 2025 290.06

Working family credit, allocation, Minn. Statutes 2025 290.0671

Partnerships

Audits, Minn. Statutes 2025 289A.382

Credits, see same under this topic

Definitions, Minn. Statutes 2025 289A.381

Elections

Assessment payments, Minn. Statutes 2025 289A.382

Pass-through entity tax, Minn. Statutes 2025 289A.08

Estimated taxes, Minn. Statutes 2025 289A.08, 289A.25

Franchise taxes, Minn. Statutes 2025 290.0922

Income

Allocation to state, Minn. Statutes 2025 290.31

Computation, Minn. Statutes 2025 290.311

Jurisdiction to tax, Minn. Statutes 2025 290.014, 290.015

Minimum fees, computation, Minn. Statutes 2025 290.0922

Nonresident partners, installment sale gains, recognition, Minn. Statutes 2025 290.0137

Pass-through entities, Minn. Statutes 2025 289A.08, 289A.60, 290.06

Payment, violations, monetary penalties, Minn. Statutes 2025 289A.60

Reporting and payment requirements, Minn. Statutes 2025 289A.382

Research credit, Minn. Statutes 2025 290.068

Returns

Automatic extensions, Minn. Statutes 2025 289A.19

Due dates, Minn. Statutes 2025 289A.18

Filing, Minn. Statutes 2025 289A.08, 289A.09, 290.014

Filing violations, monetary penalties, Minn. Statutes 2025 289A.60

Nonresident partners, composite returns, Minn. Statutes 2025 289A.08

Signatures, Minn. Statutes 2025 289A.08, 289A.09

State representatives, Minn. Statutes 2025 289A.382

Statements, providing to partners, Minn. Statutes 2025 289A.09

Tax liability, Minn. Statutes 2025 289A.31

Violations, Minn. Statutes 2025 289A.60, 289A.63

Withholding (taxes)

Nonresident partners, Minn. Statutes 2025 290.92

Overpayment, Minn. Statutes 2025 289A.50

Payment, Minn. Statutes 2025 289A.20, 289A.60

Returns, filing, Minn. Statutes 2025 289A.60

Tax liens, Minn. Statutes 2025 290.92

Pass-through entities, Minn. Statutes 2025 289A.08, 289A.60, 290.06

Passive investment income, Minn. Statutes 2025 290.9729

Payment

Accounting period change, Minn. Statutes 2025 290.07

Corporations, returns, filing extension, Minn. Statutes 2025 289A.19

Due dates, Minn. Statutes 2025 289A.20, 290.0922

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.08, 293.09, 293.14

Electronic payments, Minn. Statutes 2025 270C.42, 289A.20, 289A.26, 289A.60

Entertainment taxes, Minn. Statutes 2025 289A.20, 289A.31, 290.9201

Estimated taxes, Minn. Statutes 2025 268.145, 289A.25, 289A.26, 289A.38

Extensions, Minn. Statutes 2025 289A.30

Failure to pay, Minn. Statutes 2025 168.27, 289A.60, 289A.63

Liability, see Tax liability under this topic

LIFO recapture amounts, Minn. Statutes 2025 289A.20

Mining companies, returns, filing extension, Minn. Statutes 2025 289A.19

Nonresident contractors, cash surety or bond, Minn. Statutes 2025 290.9705

Overpayment, see same under this topic

Partnerships, resident partners, pro rata share, Minn. Statutes 2025 290.06

S corporation shareholders, pro rata share, Minn. Statutes 2025 290.06

Specific taxes, see specific entries under this topic

Taxes paid or accrued within taxable year, Minn. Statutes 2025 290.01, 290.0122

Taxes paid to other states or Canada, credits, Minn. Statutes 2025 290.06

Underpayment, Minn. Statutes 2025 289A.20

Penalties (monetary)

Armed forces members, Minn. Statutes 2025 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.07, 293.08, 293.12, 293.14

Extensions, Minn. Statutes 2025 289A.19

Generally, Minn. Statutes 2025 289A.60

Payment, liability, Minn. Statutes 2025 270C.58, 289A.31

Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.03

Presumptions

Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2025 290.48

Individual income taxes, late payment, reasonable cause, Minn. Statutes 2025 289A.60

Minimum contacts required to tax trade or business, Minn. Statutes 2025 290.015

Taxable net income, allocation to state, Minn. Statutes 2025 290.20

Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.10

Property, Minn. Statutes 2025 290.015

Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2025 290.0131

Qualified retirement benefits, income, subtractions, Minn. Statutes 2025 290.0132

Rates

Alternative minimum tax, Minn. Statutes 2025 290.0921

Cash in excess of 10,000 dollars, Minn. Statutes 2025 290.48

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.01

Entertainment taxes, Minn. Statutes 2025 290.9201

Franchise taxes, Minn. Statutes 2025 290.02, 290.06

Generally, Minn. Statutes 2025 290.03

Inflation adjustments, tax brackets, Minn. Statutes 2025 290.06

S corporations, Minn. Statutes 2025 290.9725 to 290.9729

Schedules, Minn. Statutes 2025 290.06

Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2025 290.05

Rebate, Minn. Statutes 2025 16A.46, 142A.14, 256.028

Reciprocity, Minn. Statutes 2025 290.081, 290.92

Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.13

Refundable tax credits, see Credits under this topic

Refunds

Armed forces members, death while serving, Minn. Statutes 2025 289A.39

Bad debt loss, Minn. Statutes 2025 289A.40

Child tax credit, Minn. Statutes 2025 290.0661

Corporations, subtractions from income, Minn. Statutes 2025 290.0134

Denial, administrative review, Minn. Statutes 2025 289A.50

Dissolution of marriage, notice, Minn. Statutes 2025 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.14

Entertainment taxes, Minn. Statutes 2025 289A.50, 289A.56

Erroneous collections, Minn. Statutes 2025 289A.50, 293.14

Filing claims, suspension during disability period, Minn. Statutes 2025 289A.40

Form prepared by Revenue Department, Minn. Statutes 2025 289A.50

Individual income tax refunds, defined, Minn. Statutes 2025 270A.03

Innocent spouse relief, Minn. Statutes 2025 289A.31

Interest overpayments, Minn. Statutes 2025 289A.50

Job opportunity building zones, credits exceeding liability, Minn. Statutes 2025 469.318, 469.319

Joint refunds, proportional ownership, Minn. Statutes 2025 270A.03

MFIP property limitations, exclusion, Minn. Statutes 2025 142G.16

Minnesota education credit, Minn. Statutes 2025 290.0674

Net operating loss, Minn. Statutes 2025 289A.40, 290.095

Offsets, Minn. Statutes 2025 142G.02, 142G.15, 256.019

Payable from general fund, Minn. Statutes 2025 290.62

Renters credit, Minn. Statutes 2025 290.0693

Research activities credit, Minn. Statutes 2025 290.068

Returns considered as, Minn. Statutes 2025 289A.50

Statutes of limitations, Minn. Statutes 2025 289A.40

Stillborn child credit, Minn. Statutes 2025 290.0685

Sustainable aviation fuel facilities, Minn. Statutes 2025 297A.71

Tax credits, see Credits under this topic

Third-party vendors, liability for overpayments, Minn. Statutes 2025 289A.31

Timely filing, Minn. Statutes 2025 289A.40

Withholding from, Minn. Statutes 2025 289A.50

Renters credit, Minn. Statutes 2025 290.0693

Reports about

Educational institutions, exempt property subject to tax, see same under this topic

Tax incidence biennial reports, Minn. Statutes 2025 270C.13

Research activities credit, Minn. Statutes 2025 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 2025 289A.38, 469.319

Attachments, amended property tax refund returns, Minn. Statutes 2025 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2025 270C.20

Checkoffs, Minn. Statutes 2025 10A.31, 270C.445, 289A.08, 290.431, 290.432, 290.433

Composite returns, Minn. Statutes 2025 289A.08, 289A.60

Copies, Minn. Statutes 2025 290.081

Corporations, see same under this topic

Dental practice donation program, tax status, statements, Minn. Statutes 2025 256.959

Disclosure, Minn. Statutes 2025 270B.131, 270B.14, 270B.18

Disposition, Minn. Statutes 2025 270C.20

Due dates, Minn. Statutes 2025 289A.18, 290.07

Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2025 293.12

Entertainment taxes, see same under this topic

Extensions, Minn. Statutes 2025 289A.19, 289A.39

Failure to file, penalties, Minn. Statutes 2025 289A.60, 289A.63

False or fraudulent returns, Minn. Statutes 2025 289A.63

Federal tax returns, Minn. Statutes 2025 289A.08, 289A.38, 289A.60

Filing, Minn. Statutes 2025 273.124, 289A.08, 290.014

Fractional year returns, Minn. Statutes 2025 289A.08, 290.32

Franchise taxes, Minn. Statutes 2025 290.0922

Frivolous returns, monetary penalties, Minn. Statutes 2025 289A.60

Generally, Minn. Statutes 2025 289A.08

Information returns, see same under this topic

Joint returns, see same under this topic

Partial year returns, Minn. Statutes 2025 290.32

Refunds claims, returns considered as, Minn. Statutes 2025 289A.50

Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2025 290.095

Separate returns, accounting period change, Minn. Statutes 2025 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 2025 79A.23

Revenue recapture, claims, priority, Minn. Statutes 2025 270A.10

Revenues

Distribution, Minn. Statutes 2025 290.62

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.14

Lost revenues, nonresident income, reciprocity, Minn. Statutes 2025 290.081

Rural Finance Authority, exemption, Minn. Statutes 2025 41B.20

S corporation banks, nonresident shareholders, jurisdiction to tax, Minn. Statutes 2025 290.014

S corporations

Capital gains, Minn. Statutes 2025 290.9728

Certain built-in gains, Minn. Statutes 2025 290.9727

Deductions, Minn. Statutes 2025 290.0132, 290.9727

Estimated taxes, Minn. Statutes 2025 289A.25

Franchise taxes, Minn. Statutes 2025 290.0922

Jurisdiction to tax, Minn. Statutes 2025 290.015

Minimum fees, Minn. Statutes 2025 290.9725

Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2025 290.0137

Passive investment income, Minn. Statutes 2025 290.9729

Payment, violations, monetary penalties, Minn. Statutes 2025 289A.60

Research credit, Minn. Statutes 2025 290.068

Returns, Minn. Statutes 2025 289A.08, 289A.18, 289A.19, 289A.60

Taxable income, Minn. Statutes 2025 290.9726, 290.9727, 290.9728, 290.9729

Violations, monetary penalties, Minn. Statutes 2025 289A.60

Withholding (taxes)

Minimum fees, Minn. Statutes 2025 290.9725

Nonresident shareholders, Minn. Statutes 2025 290.92

Overpayment, Minn. Statutes 2025 289A.50

Payment, Minn. Statutes 2025 289A.20, 289A.31, 289A.60

Returns, filing, Minn. Statutes 2025 289A.09, 289A.18, 289A.19, 289A.60

Statements, providing to shareholders, Minn. Statutes 2025 289A.09

Savings banks conducting life insurance business, tax computation, Minn. Statutes 2025 290.093

Schedules and tables

Franchise taxes, Minn. Statutes 2025 290.0922

Subtraction for elderly and disabled, Minn. Statutes 2025 290.0802

Tax rates, Minn. Statutes 2025 290.06

Withholding (taxes), Minn. Statutes 2025 290.92

Working family credit, Minn. Statutes 2025 290.0671

Seed capital investment credit, Minn. Statutes 2025 116J.8732, 290.06

Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2025 62L.02

Small business investment tax credit

Amount, Minn. Statutes 2025 290.0692

Generally, Minn. Statutes 2025 116J.8737, 290.0692

Qualified small businesses and investors, certification, Minn. Statutes 2025 116J.8737

Sunset, Minn. Statutes 2025 290.0692

Solicitation of business, Minn. Statutes 2025 290.015

State budget, recommended revenue targets, Minn. Statutes 2025 16A.102

State elections campaign account checkoff, Minn. Statutes 2025 10A.31

State itemized deduction, Minn. Statutes 2025 290.01

Statutes of limitations

Assessment, Minn. Statutes 2025 289A.38

Assessment and collection lawsuits, Minn. Statutes 2025 270C.58

Refunds, Minn. Statutes 2025 289A.40

Violations, generally, Minn. Statutes 2025 289A.63

Stillborn child credit, Minn. Statutes 2025 290.0685

Student loan credit, Minn. Statutes 2025 290.0682

Student loan education assistance paid by critical access dentist, subtraction, Minn. Statutes 2025 290.0132

Surviving spouses, Minn. Statutes 2025 290.01

Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.06

Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2025 290.05

Tax liability

Armed forces members, death while serving, exception, Minn. Statutes 2025 289A.39

Civilian employees, death while working outside U.S., exception, Minn. Statutes 2025 289A.39

Classes of taxpayers, Minn. Statutes 2025 290.03

Corporations, accrual, Minn. Statutes 2025 290.04

Dissolution of marriage, effect, Minn. Statutes 2025 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.01, 293.09

Fiduciaries, Minn. Statutes 2025 290.04, 290.30

Innocent spouse relief, Minn. Statutes 2025 289A.31

Joint returns, Minn. Statutes 2025 289A.31

Partnerships, partners, individual liability, Minn. Statutes 2025 290.31

Real estate mortgage investment conduits, Minn. Statutes 2025 290.9742

Returns, Minn. Statutes 2025 289A.08

Third parties providing wages, Minn. Statutes 2025 270C.59

Third-party vendors, refund overpayments, Minn. Statutes 2025 289A.31

Transferees of property, Minn. Statutes 2025 270C.58

Understatement, monetary penalties, Minn. Statutes 2025 289A.60

Unemployment insurance applicants, Minn. Statutes 2025 268.145, 290.92

Who is liable, Minn. Statutes 2025 270C.58, 289A.31

Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.03, 293.11

Tax notices

Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.11

Jeopardy assessments, Minn. Statutes 2025 270C.36

Tax preferences

Alternative minimum tax, Minn. Statutes 2025 290.091

Alternative minimum taxable income, Minn. Statutes 2025 290.0921

Changes, notice, Minn. Statutes 2025 290.05

Tax shelters, abusive, promotion, Minn. Statutes 2025 289A.60

Tax tables, see Schedules and tables under this topic

Taxable income, see Income under this topic

Taxable years, returns, Minn. Statutes 2025 289A.08

Taxpayers

Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2025 289A.42

Cannabis or hemp licensees, disallowed federal expenses, subtractions from income, Minn. Statutes 2025 290.0132

Classes of taxpayers, enumerated, Minn. Statutes 2025 290.03

Deferred foreign income, subtractions from income, Minn. Statutes 2025 290.0132

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.01

Employment-related expenses, Minn. Statutes 2025 290.0122, 290.067

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2025 289A.60

Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2025 290.30

Global intangible low-taxed income, subtractions from income, Minn. Statutes 2025 290.0132

Information about, disclosure, Minn. Statutes 2025 289A.08

Miscellaneous deductions, Minn. Statutes 2025 290.0122

Net operating losses, carryover, applications, Minn. Statutes 2025 290.095

Nonresidents, reciprocity, Minn. Statutes 2025 290.081, 290.92

Notice given, Minn. Statutes 2025 289A.31, 289A.38

Notice received, jeopardy assessments, Minn. Statutes 2025 270C.36

Personal casualty losses, itemized deductions, Minn. Statutes 2025 290.0122

Petitions by, taxable net income, allocation methods, Minn. Statutes 2025 290.20

Qualified beneficiaries defined as, Minn. Statutes 2025 290.0672

Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.04, 293.07, 293.12

Signatures, returns, Minn. Statutes 2025 289A.08

Special limited adjustment, deductions, Minn. Statutes 2025 290.993

Specific taxpayers, see specific entries under this topic

Tax liability, fiduciary relationship, effect, Minn. Statutes 2025 290.04

Taxpayer receipt, Minn. Statutes 2025 289A.08

Volunteer ambulance attendants, status, Minn. Statutes 2025 144E.001

Trades, see Jurisdiction to tax under this topic

Transferable credits, short line railroad infrastructure modernization credit, Minn. Statutes 2025 290.0132

Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2025 290.0132

Trusts

Additions to income, federal special deductions, Minn. Statutes 2025 290.0131

Alternative minimum tax, Minn. Statutes 2025 290.091

Basis of property, Minn. Statutes 2025 290.0135

Class of taxpayer, Minn. Statutes 2025 290.03

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2025 289A.25

Extensions or changes to tax status or return information, Minn. Statutes 2025 290.05

Imposition of tax, Minn. Statutes 2025 290.22

Income subject to tax, Minn. Statutes 2025 290.05

Jurisdiction to tax, Minn. Statutes 2025 290.014, 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2025 290.05

Net investment income tax, Minn. Statutes 2025 290.033

Net operating losses, deductions, Minn. Statutes 2025 290.095

Rates of tax, Minn. Statutes 2025 290.06

Subtractions from income, Minn. Statutes 2025 290.0132

Withholding tax payments, Minn. Statutes 2025 289A.19

Tuition savings plans, distributions, additions to income, Minn. Statutes 2025 290.0131

Unitary businesses

Alternative minimum tax, Minn. Statutes 2025 290.0921

Combined reports, Minn. Statutes 2025 290.17

Definitions, Minn. Statutes 2025 290.17

Filing requirements, Minn. Statutes 2025 289A.08

Gross income, allocation to state, Minn. Statutes 2025 290.17

Jurisdiction to tax, see same under this topic

Net income, determination, Minn. Statutes 2025 290.17

Ownership of interest, exceptions, Minn. Statutes 2025 290.015

Research activities credit, Minn. Statutes 2025 290.068

Tax shelters, reportable transactions, Minn. Statutes 2025 289A.121, 289A.60

Veterans, military service credit, Minn. Statutes 2025 290.0677

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2025 289A.63

Educational institutions, exempt property subject to tax, see same under this topic

Federal law violations, revocation of exemption, Minn. Statutes 2025 290.05

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2025 60K.43

Monetary penalties, see Penalties (monetary) under this topic

Statutes of limitations, Minn. Statutes 2025 289A.63

Waivers

Additional taxes, Minn. Statutes 2025 289A.25

S corporations, franchise taxes, Minn. Statutes 2025 290.9729

Withholding (taxes)

Educational institutions, exempt property subject to tax, Minn. Statutes 2025 293.09

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2025 270C.58, 289A.31

Federal payroll taxes, Minn. Statutes 2025 16A.13

Overpayment, interest, Minn. Statutes 2025 289A.56

Refunds, Minn. Statutes 2025 289A.50

Unemployment insurance benefit applicants, Minn. Statutes 2025 268.145

Working family credit

Defined as refundable tax credit, Minn. Statutes 2025 13.46

Generally, Minn. Statutes 2025 290.0671

MFIP, Minn. Statutes 2025 142G.16, 142G.27

MinnesotaCare enrollees, application for, Minn. Statutes 2025 256L.15