289A.08 FILING REQUIREMENTS FOR INDIVIDUAL INCOME, FIDUCIARY
INCOME, CORPORATE FRANCHISE, MINING COMPANY, AND ENTERTAINMENT
Subdivision 1. Generally; individuals.
(a) A taxpayer must file a return for each taxable
year the taxpayer is required to file a return under section 6012 of the Internal Revenue Code,
(1) an individual who is not a Minnesota resident for any part of the year is not required
to file a Minnesota income tax return if the individual's gross income derived from Minnesota
sources as determined under sections
290.081, paragraph (a)
, is less than the filing
requirements for a single individual who is a full year resident of Minnesota; and
(2) an individual who is a Minnesota resident is not required to file a Minnesota income tax
return if the individual's gross income derived from Minnesota sources as determined under
, less the amount of the individual's gross income that consists of compensation
paid to members of the armed forces of the United States or United Nations for active duty
performed outside Minnesota, is less than the filing requirements for a single individual who is
a full-year resident of Minnesota.
(b) The decedent's final income tax return, and other income tax returns for prior years
where the decedent had gross income in excess of the minimum amount at which an individual is
required to file and did not file, must be filed by the decedent's personal representative, if any. If
there is no personal representative, the return or returns must be filed by the transferees, as defined
270C.58, subdivision 3
, who receive property of the decedent.
(c) The term "gross income," as it is used in this section, has the same meaning given it
290.01, subdivision 20
Subd. 2. Returns filed by fiduciaries.
(a) The trustee or other fiduciary of property held in
trust must file a return with respect to the taxable net income of the trust or estate if it exceeds an
amount determined by the commissioner and if the trust belongs to the class of taxable persons.
(b) The receivers, trustees in bankruptcy, or assignees operating the business or property of a
taxpayer must file a return with respect to the taxable net income of the taxpayer if a return is
Subd. 3. Corporations.
A corporation that is subject to the state's jurisdiction to tax under
290.014, subdivision 5
, must file a return, except that a foreign operating corporation as
defined in section
290.01, subdivision 6b
, is not required to file a return. The commissioner
shall adopt rules for the filing of one return on behalf of the members of an affiliated group of
corporations that are required to file a combined report. All members of an affiliated group that are
required to file a combined report must file one return on behalf of the members of the group under
rules adopted by the commissioner. If a corporation claims on a return that it has paid tax in excess
of the amount of taxes lawfully due, that corporation must include on that return information
necessary for payment of the tax in excess of the amount lawfully due by electronic means.
Subd. 4. Exempt organizations; unrelated business income.
An exempt organization that
is subject to tax on unrelated business income under section
290.05, subdivision 3
, must file a
return for each taxable year in which the organization is required to file a return under section
6012 of the Internal Revenue Code because of the receipt of unrelated business income. If an
organization is required to file a return under federal law but has no federal tax liability for the
taxable year, the commissioner may provide that the filing requirement under this paragraph is
satisfied by filing a copy of the taxpayer's federal return.
Subd. 5. Annual return; exceptions.
A return under this section must cover a 12-month
period, except in the following cases:
(1) A return made by or for a taxpayer in existence for less than the whole of a taxable year
must cover the part of the taxable year the taxpayer was in existence;
(2) A taxpayer who, in keeping books, regularly computes income on the basis of an annual
period that varies from 52 to 53 weeks and ends always on the same day of the week, and ends
always (i) on the date that day of the week last occurs in a calendar month or (ii) on the date
that day of the week falls that is nearest to the last day of a calendar month, may compute the
taxpayer's net income and taxable net income on the basis of that annual period in accordance
with rules prescribed by the commissioner. If the effective date or the applicability of a provision
of this chapter or chapter 290 is expressed in terms of taxable years beginning or ending with
reference to a named date that is the first or last day of a month, a taxable year must be treated
as beginning with the first day of the calendar month beginning nearest to the first day of that
taxable year, or as ending with the last day of the calendar month ending nearest to the last
day of that taxable year, as the case may be;
(3) A taxpayer who changes from one taxable year to another must make a return for the
fractional parts of the year, under section
Subd. 6. Returns of married persons.
A husband and wife must file a joint Minnesota
income tax return if they filed a joint federal income tax return. If the husband and wife have
elected to file separate federal income tax returns, they must file separate Minnesota income tax
returns. This election to file a joint or separate return must be changed if they change their election
for federal purposes. In the event taxpayers desire to change their election, the change must be
done in the manner and on the form prescribed by the commissioner.
The determination of whether an individual is married shall be made under the provisions of
section 7703 of the Internal Revenue Code.
Subd. 7. Composite income tax returns for nonresident partners, shareholders, and
(a) The commissioner may allow a partnership with nonresident partners to file
a composite return and to pay the tax on behalf of nonresident partners who have no other
Minnesota source income. This composite return must include the names, addresses, Social
Security numbers, income allocation, and tax liability for the nonresident partners electing to
be covered by the composite return.
(b) The computation of a partner's tax liability must be determined by multiplying the income
allocated to that partner by the highest rate used to determine the tax liability for individuals
290.06, subdivision 2c
. Nonbusiness deductions, standard deductions, or personal
exemptions are not allowed.
(c) The partnership must submit a request to use this composite return filing method for
nonresident partners. The requesting partnership must file a composite return in the form
prescribed by the commissioner of revenue. The filing of a composite return is considered a
request to use the composite return filing method.
(d) The electing partner must not have any Minnesota source income other than the income
from the partnership and other electing partnerships. If it is determined that the electing partner
has other Minnesota source income, the inclusion of the income and tax liability for that partner
under this provision will not constitute a return to satisfy the requirements of subdivision 1. The
tax paid for the individual as part of the composite return is allowed as a payment of the tax by
the individual on the date on which the composite return payment was made. If the electing
nonresident partner has no other Minnesota source income, filing of the composite return is a
return for purposes of subdivision 1.
(e) This subdivision does not negate the requirement that an individual pay estimated tax if
the individual's liability would exceed the requirements set forth in section
. A composite
estimate may, however, be filed in a manner similar to and containing the information required
under paragraph (a).
(f) If an electing partner's share of the partnership's gross income from Minnesota sources
is less than the filing requirements for a nonresident under this subdivision, the tax liability is
zero. However, a statement showing the partner's share of gross income must be included as
part of the composite return.
(g) The election provided in this subdivision is only available to a partner who has no
other Minnesota source income and who is either (1) a full-year nonresident individual or (2)
a trust or estate that does not claim a deduction under either section 651 or 661 of the Internal
(h) A corporation defined in section
and its nonresident shareholders may make an
election under this paragraph. The provisions covering the partnership apply to the corporation
and the provisions applying to the partner apply to the shareholder.
(i) Estates and trusts distributing current income only and the nonresident individual
beneficiaries of the estates or trusts may make an election under this paragraph. The provisions
covering the partnership apply to the estate or trust. The provisions applying to the partner apply
to the beneficiary.
(j) For the purposes of this subdivision, "income" means the partner's share of federal
adjusted gross income from the partnership modified by the additions provided in section
, clauses (6) to (9) and (11), and the subtractions provided in: (i) section
, clause (9), to the extent the amount is assignable or allocable to Minnesota
; and (ii) section
290.01, subdivision 19b
, clause (14). The subtraction
allowed under section
290.01, subdivision 19b
, clause (9), is only allowed on the composite tax
computation to the extent the electing partner would have been allowed the subtraction.
Subd. 8. Returns of entertainment entities.
An entertainment entity subject to the
tax imposed by section
shall file an annual return for the calendar year with the
Subd. 9.[Repealed, 1993 c 375 art 2 s 36
Subd. 10. Filing of proper return.
The return must specifically set forth the items of gross
income, deductions, credits against the tax, and any other data necessary for computing the
amount of any item required for determining the amount of the net income tax liability. The
return must be filed in the form and manner the commissioner prescribes. The filing of a return
required under this section is considered an assessment. The return must be signed by the taxpayer
in the case of an individual's return, by both spouses in the case of a joint return, by someone
designated by the corporation, partnership, entertainment entity, or mining company in the case
of a corporate, composite income, entertainment, or occupation tax return, and by the trustee,
receiver, or other fiduciary in the case of a fiduciary's return.
Subd. 11. Information included in income tax return.
The return must state the name of
the taxpayer, or taxpayers, if the return is a joint return, and the address of the taxpayer in the
same name or names and same address as the taxpayer has used in making the taxpayer's income
tax return to the United States, and must state the Social Security number of the taxpayer, or
taxpayers, if a Social Security number has been issued by the United States with respect to the
taxpayers, and must state the amount of the taxable income of the taxpayer as it appears on the
federal return for the taxable year to which the Minnesota state return applies. The taxpayer must
attach to the taxpayer's Minnesota state income tax return a copy of the federal income tax return
that the taxpayer has filed or is about to file for the period, unless the taxpayer is eligible to telefile
the federal return and does file the Minnesota return by telefiling.
Subd. 12.[Repealed, 1993 c 375 art 2 s 36
Subd. 13. Long and short forms; local use tax instructions.
The commissioner shall
provide a long form individual income tax return and may provide a short form individual income
tax return. The returns shall be in a form that is consistent with the provisions of chapter 290,
notwithstanding any other law to the contrary. The nongame wildlife checkoff provided in section
and the dependent care credit provided in section
must be included on the short
form. The commissioner must provide information on local use taxes in the individual income tax
instruction booklet. The commissioner must provide this information in the same section of the
booklet that provides information on the state use tax.
Subd. 14. Voter registration form.
The commissioner shall insert securely in the individual
income tax return form or instruction booklet distributed for an odd-numbered year a voter
registration form, returnable to the secretary of state. The form shall be designed according to
rules adopted by the secretary of state. This requirement applies to forms and booklets supplied to
post offices, banks, and other outlets, as well as to those mailed directly to taxpayers.
Subd. 15. Mining companies.
A mining company must file an annual return.
Subd. 16. Tax refund or return preparers; electronic filing; paper filing fee imposed.
(a) A "tax refund or return preparer," as defined in section
289A.60, subdivision 13
(h), who prepared more than 100 Minnesota individual income tax returns for the prior calendar
year must file all Minnesota individual income tax returns prepared for the current calendar
year by electronic means.
(b) Paragraph (a) does not apply to a return if the taxpayer has indicated on the return that
the taxpayer did not want the return filed by electronic means.
(c) For each return that is not filed electronically by a tax refund or return preparer under this
subdivision, including returns filed under paragraph (b), a paper filing fee of $5 is imposed upon
the preparer. The fee is collected from the preparer in the same manner as income tax. The fee
does not apply to returns that the commissioner requires to be filed in paper form.
History: 1990 c 480 art 1 s 3,46; art 5 s 4,5; 1990 c 604 art 10 s 23; 1991 c 291 art 6 s 46;
art 11 s 3; 1992 c 511 art 6 s 19; 1993 c 375 art 2 s 3-5; art 8 s 14; 1994 c 416 art 2 s 1; 1994 c
587 art 1 s 24; 1997 c 31 art 1 s 3; 1997 c 84 art 2 s 1; 2000 c 490 art 4 s 1; 1Sp2003 c 1 art 2 s
81; 1Sp2003 c 21 art 11 s 12; 2005 c 151 art 2 s 17; art 6 s 1; art 9 s 15; 1Sp2005 c 3 art 3 s 1-3