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Minnesota Legislature

Office of the Revisor of Statutes

Chapter 289A

Section 289A.18

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289A.18 DUE DATES FOR FILING OF RETURNS.
    Subdivision 1. Individual income, fiduciary income, corporate franchise, and
entertainment taxes; partnership and S corporation returns; information returns; mining
company returns. The returns required to be made under sections 289A.08 and 289A.12 must be
filed at the following times:
(1) returns made on the basis of the calendar year must be filed on April 15 following the
close of the calendar year, except that returns of corporations must be filed on March 15 following
the close of the calendar year;
(2) returns made on the basis of the fiscal year must be filed on the 15th day of the fourth
month following the close of the fiscal year, except that returns of corporations must be filed on
the 15th day of the third month following the close of the fiscal year;
(3) returns for a fractional part of a year must be filed on the 15th day of the fourth month
following the end of the month in which falls the last day of the period for which the return is
made, except that the returns of corporations must be filed on the 15th day of the third month
following the end of the tax year of the unitary group in which falls the last day of the period for
which the return is made;
(4) in the case of a final return of a decedent for a fractional part of a year, the return must be
filed on the 15th day of the fourth month following the close of the 12-month period that began
with the first day of that fractional part of a year;
(5) in the case of the return of a cooperative association, returns must be filed on or before
the 15th day of the ninth month following the close of the taxable year;
(6) if a corporation has been divested from a unitary group and files a return for a fractional
part of a year in which it was a member of a unitary business that files a combined report under
section 290.34, subdivision 2, the divested corporation's return must be filed on the 15th day of the
third month following the close of the common accounting period that includes the fractional year;
(7) returns of entertainment entities must be filed on April 15 following the close of the
calendar year;
(8) returns required to be filed under section 289A.08, subdivision 4, must be filed on the
15th day of the fifth month following the close of the taxable year;
(9) returns of mining companies must be filed on May 1 following the close of the calendar
year; and
(10) returns required to be filed with the commissioner under section 289A.12, subdivision 2,
4 to 10, or 14, must be filed within 30 days after being demanded by the commissioner.
    Subd. 2. Withholding returns, entertainer withholding returns, returns for withholding
from payments to out-of-state contractors, and withholding returns from partnerships
and S corporations. Withholding returns for the first, second, and third quarters are due on or
before the last day of the month following the close of the quarterly period. However, if the
return shows timely deposits in full payment of the taxes due for that period, the returns for the
first, second, and third quarters may be filed on or before the tenth day of the second calendar
month following the period. The return for the fourth quarter must be filed on or before the 28th
day of the second calendar month following the period. An employer, in preparing a quarterly
return, may take credit for deposits previously made for that quarter. Entertainer withholding tax
returns are due within 30 days after each performance. Returns for withholding from payments
to out-of-state contractors are due within 30 days after the payment to the contractor. Returns
for withholding by partnerships are due on or before the due date specified for filing partnership
returns. Returns for withholding by S corporations are due on or before the due date specified for
filing corporate franchise tax returns.
    Subd. 3. Estate tax returns. An estate tax return must be filed with the commissioner
within nine months after the decedent's death.
    Subd. 4. Sales and use tax returns. (a) Sales and use tax returns must be filed on or before
the 20th day of the month following the close of the preceding reporting period, except that
annual use tax returns provided for under section 289A.11, subdivision 1, must be filed by April
15 following the close of the calendar year, in the case of individuals. Annual use tax returns of
businesses, including sole proprietorships, and annual sales tax returns must be filed by February
5 following the close of the calendar year.
(b) Returns for the June reporting period filed by retailers required to remit their June liability
under section 289A.20, subdivision 4, paragraph (b), are due on or before August 20.
(c) If a retailer has an average sales and use tax liability, including local sales and use taxes
administered by the commissioner, equal to or less than $500 per month in any quarter of a
calendar year, and has substantially complied with the tax laws during the preceding four calendar
quarters, the retailer may request authorization to file and pay the taxes quarterly in subsequent
calendar quarters. The authorization remains in effect during the period in which the retailer's
quarterly returns reflect sales and use tax liabilities of less than $1,500 and there is continued
compliance with state tax laws.
(d) If a retailer has an average sales and use tax liability, including local sales and use taxes
administered by the commissioner, equal to or less than $100 per month during a calendar year,
and has substantially complied with the tax laws during that period, the retailer may request
authorization to file and pay the taxes annually in subsequent years. The authorization remains in
effect during the period in which the retailer's annual returns reflect sales and use tax liabilities of
less than $1,200 and there is continued compliance with state tax laws.
(e) The commissioner may also grant quarterly or annual filing and payment authorizations to
retailers if the commissioner concludes that the retailers' future tax liabilities will be less than the
monthly totals identified in paragraphs (c) and (d). An authorization granted under this paragraph
is subject to the same conditions as an authorization granted under paragraphs (c) and (d).
(f) A taxpayer who is a materials supplier may report gross receipts either on:
(1) the cash basis as the consideration is received; or
(2) the accrual basis as sales are made.
As used in this paragraph, "materials supplier" means a person who provides materials for the
improvement of real property; who is primarily engaged in the sale of lumber and building
materials-related products to owners, contractors, subcontractors, repairers, or consumers; who
is authorized to file a mechanics lien upon real property and improvements under chapter 514;
and who files with the commissioner an election to file sales and use tax returns on the basis of
this paragraph.
(g) Notwithstanding paragraphs (a) to (f), a seller that is not a Model 1, 2, or 3 seller, as those
terms are used in the Streamlined Sales and Use Tax Agreement, that does not have a legal
requirement to register in Minnesota, and that is registered under the agreement, must file a return
by February 5 following the close of the calendar year in which the seller initially registers, and
must file subsequent returns on February 5 on an annual basis in succeeding years. Additionally, a
return must be submitted on or before the 20th day of the month following any month by which
sellers have accumulated state and local tax funds for the state in the amount of $1,000 or more.
    Subd. 5. Property tax refund claims. A claim for a refund based on property taxes payable
must be filed with the commissioner on or before August 15 of the year in which the property
taxes are due and payable. Any claim for refund based on rent paid must be filed on or before
August 15 of the year following the year in which the rent was paid.
History: 1990 c 480 art 1 s 8; 1991 c 291 art 6 s 8; art 7 s 1; art 8 s 4; art 11 s 4; 1992
c 511 art 8 s 3; 1993 c 375 art 2 s 20,21; art 10 s 13; 1994 c 510 art 3 s 7; 1995 c 264 art 10
s 1; art 17 s 1; 1997 c 31 art 1 s 6; 1999 c 243 art 4 s 1; 2001 c 7 s 56; 1Sp2001 c 5 art 17 s
8; 2003 c 127 art 1 s 3; 2005 c 151 art 6 s 2