2026 Minnesota Statutes

CHAPTER 290. INCOME AND FRANCHISE TAXES

Table of Sections

Section	Headnote
290.001	MS 2006 [Renumbered 15.001]
290.01	DEFINITIONS.
290.011	MS 1982 [Repealed, 1984 c 514 art 2 s 36]
290.0111	MS 2022 [Repealed, 2023 c 1 s 30]
290.012	MS 1984 [Repealed, 1Sp1985 c 14 art 1 s 59]
290.0121	DEPENDENT EXEMPTION.
290.0122	ITEMIZED DEDUCTIONS.
290.0123	STANDARD DEDUCTION.
290.013	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.0131	INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME.
290.0132	INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME.
290.0133	CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME.
290.0134	CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME.
290.0135	BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY.
290.0136	CERTAIN PREFERRED STOCK LOSSES.
290.0137	ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS.
290.014	JURISDICTION TO TAX IN GENERAL.
290.015	MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX TRADE OR BUSINESS.
290.02	FRANCHISE TAX ON CORPORATIONS MEASURED BY NET INCOME.
290.03	INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS.
290.031	Subdivisions renumbered, repealed, or no longer in effect
290.032	LUMP-SUM DISTRIBUTION TAX.
290.033	NET INVESTMENT INCOME TAX.
290.034	NET CFC TESTED INCOME.
290.035	ADJUSTMENT FOR NET CFC TESTED INCOME AND SUBPART F INCOME.
290.036	TAX ON AMOUNTS OBTAINED THROUGH FRAUD.
290.04	LIABILITY FOR TAX.
290.05	EXEMPT INDIVIDUALS, ORGANIZATIONS, ESTATES, TRUSTS.
290.06	RATES OF TAX; CREDITS.
290.0601	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0602	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0603	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0604	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0605	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0606	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0607	MS 1971 [Repealed, 1973 c 650 art 16 s 4]
290.0608	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0609	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.061	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0611	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0612	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0613	MS 1969 [Repealed, Ex1971 c 31 art 8 s 8]
290.0614	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0615	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0616	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0617	MS 1971 [Repealed, 1973 c 650 art 16 s 4]
290.0618	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.062	[Expired]
290.063	[Expired]
290.064	[Expired]
290.065	MS 1967 [Repealed, 1969 c 399 s 51]
290.066	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0661	MINNESOTA CHILD TAX CREDIT.
290.067	DEPENDENT CARE CREDIT.
290.0671	MINNESOTA WORKING FAMILY CREDIT.
290.0672	LONG-TERM CARE INSURANCE CREDIT.
290.0673	MS 2000 [Repealed, 1Sp2001 c 5 art 9 s 30]
290.0674	MINNESOTA EDUCATION CREDIT.
290.0675	MARRIAGE PENALTY CREDIT.
290.0676	[Renumbered 270C.131 ]
290.0677	MILITARY SERVICE CREDITS.
290.0678	MS 2010 [Repealed, 1Sp2011 c 7 art 1 s 13]
290.0679	MS 2024 [Repealed, 1Sp2025 c 13 art 1 s 20]
290.068	CREDIT FOR INCREASING RESEARCH ACTIVITIES.
290.0681	CREDIT FOR HISTORIC STRUCTURE REHABILITATION.
290.0682	STUDENT LOAN CREDIT.
290.0683	MINNESOTA HOUSING TAX CREDIT.
290.0684	SECTION 529 PLAN CREDIT.
290.0685	CREDIT FOR PARENTS OF STILLBORN CHILDREN.
290.0686	CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S LICENSURE FIELD.
290.0688	CREDIT FOR SUSTAINABLE AVIATION FUEL.
290.069	Subdivisions renumbered, repealed, or no longer in effect
290.0691	MS 1992 [Repealed, 1992 c 511 art 9 s 33]
290.0692	SMALL BUSINESS INVESTMENT CREDIT.
290.0693	RENTER'S CREDIT.
290.0694	CREDIT FOR SALES OF MANUFACTURED HOME PARKS TO COOPERATIVES.
290.0695	SHORT LINE RAILROAD INFRASTRUCTURE MODERNIZATION CREDIT.
290.07	NET INCOME; COMPUTATION, ACCOUNTING PERIOD.
290.071	Subdivisions renumbered, repealed, or no longer in effect
290.072	MS 1974 [Repealed, 1975 c 349 s 31]
290.073	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.074	MS 1945 [Repealed, 1947 c 635 s 21]
290.075	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.076	MS 1980 [Repealed, 1981 c 178 s 119]
290.077	Subdivisions renumbered, repealed, or no longer in effect
290.078	MS 1961 [Repealed, 1965 c 677 s 2]
290.0781	MS 1980 [Repealed, 1982 c 523 art 1 s 72]
290.079	Subdivisions renumbered, repealed, or no longer in effect
290.08	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.0801	MS 1974 [Repealed, 1975 c 349 s 31]
290.0802	SUBTRACTION FOR THE ELDERLY AND DISABLED.
290.081	INCOME OF NONRESIDENTS, RECIPROCITY.
290.082	MS 1986 [Repealed, 1987 c 268 art 9 s 43]
290.085	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.086	MS 1978 [Repealed, 1980 c 419 s 46]
290.087	MS 1978 [Repealed, 1980 c 419 s 46]
290.088	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.089	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.09	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.091	ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS.
290.092	MS 1995 Supp [Repealed, 1996 c 471 art 9 s 16]
290.0921	CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989.
290.0922	MINIMUM FEE; CORPORATIONS; PARTNERSHIPS.
290.093	TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS.
290.095	OPERATING LOSS DEDUCTION.
290.10	NONDEDUCTIBLE ITEMS.
290.101	MS 1984 [Repealed, 1Sp1985 c 14 art 1 s 59]
290.11	MS 1986 [Repealed, 1988 c 719 art 3 s 11]
290.12	Subdivisions renumbered, repealed, or no longer in effect
290.13	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.131	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.132	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.133	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.134	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.135	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.136	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.137	MS 1980 [Repealed, 1981 c 60 s 29]
290.138	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.139	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.14	MS 1987 Supp [Repealed, 1988 c 719 art 3 s 11]
290.15	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.16	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.165	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.17	GROSS INCOME, ALLOCATION TO STATE.
290.171	MS 2012 [Repealed, 2013 c 143 art 13 s 24]
290.172	COMMISSIONER OF REVENUE.
290.173	MS 2012 [Repealed, 2013 c 143 art 13 s 24]
290.174	MS 2012 [Repealed, 2013 c 143 art 13 s 24]
290.175	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.18	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.19	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.191	APPORTIONMENT OF NET INCOME.
290.20	NET INCOME; ALLOCATION TO STATE.
290.21	DEDUCTIONS ALLOWED TO CORPORATIONS.
290.22	ESTATES AND TRUSTS, IMPOSITION OF TAX.
290.23	MS 2000 [Repealed, 1Sp2001 c 5 art 7 s 66]
290.24	MS 1980 [Repealed, 1981 c 178 s 119]
290.25	MS 2000 [Repealed, 1Sp2001 c 5 art 7 s 66]
290.26	EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT.
290.27	MS 1980 [Repealed, 1981 c 178 s 119]
290.28	[Repealed, 1981 c 178 s 119]
290.281	COMMON TRUST FUND.
290.29	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.30	FIDUCIARIES, DUTY TO PAY TAX.
290.31	PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS.
290.311	PARTNERSHIP GROSS INCOME.
290.32	TAXES FOR PART OF YEAR, COMPUTATION.
290.33	MS 2012 [Repealed, 2014 c 308 art 9 s 94]
290.34	CORPORATIONS, SPECIAL PROVISIONS.
290.35	MS 2000 [Repealed, 1Sp2001 c 5 art 9 s 30]
290.36	INVESTMENT COMPANIES; REPORT OF NET INCOME; COMPUTATION OF AMOUNT OF INCOME ALLOCABLE TO STATE.
290.361	MS 1986 [Repealed, 1987 c 268 art 1 s 127]
290.362	[Renumbered 290.085]
290.363	MS 1978 [Repealed, 1980 c 419 s 46]
290.37	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.371	NOTICE OF BUSINESS ACTIVITIES REPORT.
290.38	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.39	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.391	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.40	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.41	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.42	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.43	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.431	NONGAME WILDLIFE CHECKOFF.
290.432	CORPORATE NONGAME WILDLIFE CHECKOFF.
290.433	EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM CHECKOFF.
290.44	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.45	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.46	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.47	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.48	LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY.
290.49	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.491	TAX ON GAIN; DISCHARGE IN BANKRUPTCY.
290.50	Subdivisions renumbered, repealed, or no longer in effect
290.501	MS 1982 [Repealed, 1983 c 342 art 1 s 44]
290.51	MS 1980 [Repealed, 1982 c 523 art 2 s 49]
290.52	MS 1988 [Repealed, 1990 c 480 art 2 s 18]
290.521	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.522	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.523	MS 1989 Supp [Repealed, 1990 c 480 art 1 s 45]
290.53	Subdivisions renumbered, repealed, or no longer in effect
290.531	MS 1986 [Repealed, 1987 c 268 art 14 s 25]
290.54	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.56	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.57	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.58	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.59	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.60	MS 1980 [Repealed, 1981 c 178 s 119]
290.61	MS 1988 [Repealed, 1989 c 184 art 1 s 20]
290.611	[Renumbered 270B.131]
290.612	MS 1988 [Repealed, 1990 c 480 art 10 s 12]
290.62	DISTRIBUTION OF REVENUES.
290.621	[Temporary]
290.623	MS 1945 [Repealed, 1947 c 633 s 22]
290.65	Subdivisions renumbered, repealed, or no longer in effect
290.66	MS 1978 [Repealed, 1980 c 419 s 46]
290.67	MS 1961 [Repealed, 1965 c 45 s 73]
290.68	MS 1978 [Repealed, 1980 c 419 s 46]
290.69	MS 1978 [Repealed, 1980 c 419 s 46]
290.91	[Renumbered 270C.20]
290.92	TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS.
290.9201	TAX ON NONRESIDENT ENTERTAINERS.
290.921	MS 1976 [Repealed, 1978 c 721 art 5 s 1]
290.922	MS 1976 [Repealed, 1978 c 721 art 5 s 1]
290.923	TAX WITHHELD ON ROYALTIES UPON ORE.
290.93	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.931	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.932	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.933	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.934	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.935	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.936	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.94	[Expired]
290.95	MS 1978 [Repealed, 1980 c 419 s 46]
290.96	MS 1978 [Repealed, 1980 c 419 s 46]
290.97	MS 2004 [Repealed, 2005 c 151 art 1 s 117]
290.9705	SURETY DEPOSITS REQUIRED FOR CONSTRUCTION CONTRACTS.
290.971	Subdivisions renumbered, repealed, or no longer in effect
290.972	Subdivisions renumbered, repealed, or no longer in effect
290.9725	S CORPORATION.
290.9726	CORPORATION TAXABLE INCOME TAXED TO SHAREHOLDERS.
290.9727	TAX ON CERTAIN BUILT-IN GAINS.
290.9728	TAX ON CAPITAL GAINS.
290.9729	TAX ON PASSIVE INVESTMENT INCOME.
290.973	MS 1980 [Repealed, 1982 c 523 art 1 s 72]
290.974	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
290.9741	ELECTION BY REMIC.
290.9742	REMIC INCOME TAXABLE TO HOLDERS OF INTERESTS.
290.9743	MS 2016 [Repealed, 1Sp2017 c 1 art 17 s 5]
290.9744	MS 2016 [Repealed, 1Sp2017 c 1 art 17 s 5]
290.975	MS 1980 [Repealed, 1981 c 344 s 4]
290.981	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.982	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.983	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.984	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.985	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.986	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.987	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.988	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.989	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.99	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.991	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.992	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.993	SPECIAL LIMITED ADJUSTMENT.