Minnesota Legislature
Minnesota Statutes and Minnesota Rules Index (topics)
INCOME AND FRANCHISE TAXES
"Angel investment credit," Minn. Statutes 2022 116J.8737
Accountants, see ACCOUNTANTS
Annual accounting period, Minn. Statutes 2022 289A.08, 2022 290.07, 2022 290.32
Methods, Minn. Statutes 2022 290.07
Accounting and bookkeeping, Minn. Rules 8007.0300
Additional taxes, lump-sum distribution tax, Minn. Statutes 2022 290.032
Adjusted gross income, see Income under this topic
Administration and compliance, Minn. Statutes 2022 289A.01
Aged persons, income, subtraction, Minn. Statutes 2022 290.0132, 2022 290.0802
Disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400
Practice before Revenue Department, Minn. Rules 8052.0300
Withholding, wages paid on behalf of two or more employers, Minn. Rules 8092.0900
Air carriers, apportionment of net income, Minn. Rules 8017.6000
Corporations, Minn. Statutes 2022 290.0921, 2022 469.1735
Definitions, Minn. Statutes 2022 290.091 to 2022 290.0922
Individuals, estates, and trusts, Minn. Statutes 2022 290.091, 2022 290.0921
Offset to Minnesota education credit, Minn. Statutes 2022 290.0674
Amended returns, husband and wife, Minn. Rules 8038.0100
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2022 290.0922
Lump-sum distribution tax, Minn. Statutes 2022 290.032
Substantial understatement of amount due, Minn. Statutes 2022 289A.60
Annualizing income, estimated taxes, Minn. Rules 8093.0400
Assessment orders, Minn. Rules 8160.0630
Returns prepared by Revenue Department, Minn. Rules 8160.0620
Spouses relief, Minn. Rules 8160.0500
Air carriers, Minn. Rules 8017.6000
Formula, Minn. Rules 8020.0100, 8020.0150
Filing requirements, Minn. Statutes 2022 289A.08
Military service credit, Minn. Statutes 2022 290.0677
Additional assessments, Minn. Statutes 2022 289A.20, 2022 289A.38, 2022 289A.60
Armed forces members, Minn. Statutes 2022 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.06, 2022 293.07
Federal income tax amounts, Minn. Statutes 2022 289A.35
Jeopardy assessments, Minn. Statutes 2022 270C.36
Lawsuits, Minn. Statutes 2022 270C.58
Returns, filing considered assessment, Minn. Statutes 2022 289A.08
Time, limitations, Minn. Statutes 2022 270C.58, 2022 289A.38
Withholding (taxes), Minn. Statutes 2022 289A.38
Amended returns, time limitations, Minn. Rules 8160.0300
Assessment orders, Minn. Rules 8160.0630
Date of assessment, Minn. Rules 8160.0300
Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2022 290.06
Attorneys, disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400
Estimated payments based on, Minn. Statutes 2022 289A.38
Federal income tax amounts, Minn. Statutes 2022 289A.35
Bad debts, sales and use taxes, Minn. Rules 8130.7400
Bank S corporations, nonresident shareholders, Minn. Statutes 2022 290.014
Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2022 290.491
Banks, see BANKS
Beneficiaries, imposition of tax, Minn. Statutes 2022 290.22
Bonds, withholding, wages paid in bonds, Minn. Rules 8092.0400
Estimated taxes, Minn. Rules 8093.0500
Nonresidents, Minn. Rules 8002.0200
Border city credits, Minn. Statutes 2022 290.06
Border city new industry credit, Minn. Statutes 2022 469.1734, 2022 469.1735
Border city zone credits, Minn. Statutes 2022 469.171, 2022 469.1734, 2022 469.1735
Refundable credits, Minn. Statutes 2022 469.171
Seed capital investment credit, Minn. Statutes 2022 116J.8732, 2022 290.06
Tax credit certificates, border cities, Minn. Statutes 2022 469.1735
Bovine tuberculosis testing credit, Minn. Statutes 2022 290.06
Businesses, see Jurisdiction to tax under this topic
Capital gains and losses, see CAPITAL GAINS AND LOSSES
Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2022 290.06
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Delinquent taxes, Minn. Statutes 2022 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.14
Failure to collect, criminal penalties, Minn. Statutes 2022 289A.63
Jeopardy collections, Minn. Statutes 2022 270C.36
Lawsuits, Minn. Statutes 2022 270C.58
Monetary penalties, Minn. Statutes 2022 289A.60
Underpaid taxes, Minn. Statutes 2022 289A.20
Amended returns, time limitations, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Commercial paper, see NEGOTIABLE INSTRUMENTS
Commissions (compensation), nonresidents, Minn. Rules 8002.0200
Community property, Minn. Rules 8038.0100
Composite income tax, Minn. Statutes 2022 289A.08
Formulas, Minn. Statutes 2022 290.06
Generally, Minn. Statutes 2022 290.03
Partial year returns, Minn. Statutes 2022 290.32
Savings banks conducting life insurance business, Minn. Statutes 2022 290.093
Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2022 290.0679
Additions and subtractions from income, Minn. Statutes 2022 290.0133, 2022 290.0134
Combined returns, Minn. Statutes 2022 290.07, 2022 290.34
Estimated taxes, payment, Minn. Statutes 2022 289A.26
Returns, Minn. Statutes 2022 289A.08, 2022 289A.18
Rulemaking, combined returns, Minn. Statutes 2022 289A.08
Alternative minimum tax, Minn. Statutes 2022 290.0921
Assessment, time, Minn. Statutes 2022 270C.58, 2022 289A.38
Basis of property, Minn. Statutes 2022 290.0135
Border cities, seed capital investment credit, Minn. Statutes 2022 116J.8732, 2022 290.06
Contacts within state, exclusions, Minn. Statutes 2022 290.02
Credits, see same under this topic
Deductions, see same under this topic
Deferred foreign income, Minn. Statutes 2022 290.01, 2022 290.0134
Divested corporations, returns, due dates, Minn. Statutes 2022 289A.18
Estimated taxes, Minn. Statutes 2022 289A.26
Evasion, criminal penalties, Minn. Statutes 2022 289A.63
Franchise taxes, see same under this topic
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2022 290.0134
Income subject to tax, Minn. Statutes 2022 290.05
Interest expenses, computation, Minn. Statutes 2022 290.34
Jurisdiction to tax, Minn. Statutes 2022 290.014, 2022 290.015
Losses created, effect, Minn. Statutes 2022 290.34
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2022 290.0134
Mining or iron ore production, tax exemption, Minn. Statutes 2022 290.05, 2022 290.0922
Net operating loss deduction, see Deductions under this topic
Pass-through entities, Minn. Statutes 2022 289A.08, 2022 289A.60, 2022 290.06
Due dates, Minn. Statutes 2022 289A.20
Electronic payments, Minn. Statutes 2022 289A.26
Estimated taxes, Minn. Statutes 2022 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2022 289A.60
Extensions, Minn. Statutes 2022 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2022 289A.60
LIFO recapture amounts, Minn. Statutes 2022 289A.20
Overpayment, interest, Minn. Statutes 2022 289A.56
Tax liability, Minn. Statutes 2022 289A.31
Refund claims, Minn. Statutes 2022 289A.08, 2022 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2022 290.06
Affiliated or related corporations, Minn. Statutes 2022 289A.08, 2022 289A.18, 2022 290.07, 2022 290.34
Alternative minimum tax, computation, Minn. Statutes 2022 290.0921
Considered refund claims, Minn. Statutes 2022 289A.50
Disclosure, Minn. Statutes 2022 270B.03, 2022 270B.14
Divested corporations, Minn. Statutes 2022 289A.18
Due dates, Minn. Statutes 2022 289A.18
Extensions, Minn. Statutes 2022 289A.19
Filing, Minn. Statutes 2022 289A.08, 2022 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2022 289A.08
Partial year returns, Minn. Statutes 2022 290.32
S corporations, composite returns, Minn. Statutes 2022 289A.08
Violations, Minn. Statutes 2022 289A.19, 2022 289A.60, 2022 289A.63
Sales factor, determination, Minn. Statutes 2022 290.191
Taxes paid to other states, credits, Minn. Statutes 2022 290.06
Who may inspect, Minn. Statutes 2022 270B.03
Create automotive recovery jobs credit
Definitions, Minn. Statutes 2022 469.310
Eligibility for credit, Minn. Statutes 2022 469.315
Generally, Minn. Statutes 2022 469.3181
Size, Minn. Statutes 2022 469.312
Zones, Minn. Statutes 2022 469.312, 2022 469.314
Allocations, Minn. Statutes 2022 290.0672, 2022 290.0674, 2022 290.0675
Alternative minimum tax, Minn. Statutes 2022 290.091, 2022 290.0921
"Angel investment credit," Minn. Statutes 2022 116J.8737
Bad debt loss, Minn. Statutes 2022 289A.40
Beginning farmer tax credits, Minn. Statutes 2022 41B.0391, 2022 290.06
Bovine tuberculosis testing, Minn. Statutes 2022 290.06
Carryback, extension, Minn. Statutes 2022 289A.38
Carryforward credits, Minn. Statutes 2022 297I.20
Carryover, limitations, Minn. Statutes 2022 290.06
Changes, notice, Minn. Statutes 2022 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2022 16D.16
Create automotive recovery jobs credit, see same under this topic
Day care expenses, children, Minn. Statutes 2022 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2022 289A.31, 2022 290.0674, 2022 290.0679
Enterprise zones, credits, see same under this topic
Estimated taxes, overpayment, Minn. Statutes 2022 289A.25, 2022 289A.26
Excess credits, refunds, Minn. Statutes 2022 289A.50
Federal foreign tax credit, Minn. Statutes 2022 290.0132, 2022 290.06
Federal work opportunity credit, Minn. Statutes 2022 290.0134
Film production tax credit, Minn. Statutes 2022 116U.27, 2022 290.06, 2022 297I.20
Franchise taxes, Minn. Statutes 2022 290.068
Historic structure rehabilitation tax credit, Minn. Statutes 2022 290.0681, 2022 297I.20
Indian employment credit, Minn. Statutes 2022 290.0134
Investment tax credit, basis of property, Minn. Statutes 2022 290.0135
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2022 290.0672
Low-income housing credits, Minn. Statutes 2022 462A.05, 2022 462A.221 to 2022 462A.225
Marriage penalty credit, Minn. Statutes 2022 290.0675
Military service, Minn. Statutes 2022 290.0677
Minnesota college savings plan credit, Minn. Statutes 2022 290.0684
Minnesota housing tax credit, Minn. Statutes 2022 290.0683, 2022 297I.20
Net operating loss, individuals, Minn. Statutes 2022 289A.40
Nonresident individuals, see same under this topic
Pass-through entities tax credit, Minn. Statutes 2022 290.06
Refundable tax credits, Minn. Statutes 2022 13.46, 2022 270B.14, 2022 290.0677
Research activities credit, Minn. Statutes 2022 290.068
Returns, Minn. Statutes 2022 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2022 290.9727
Seed capital investment credit, Minn. Statutes 2022 116J.8732, 2022 290.06
Small business investment tax credit, Minn. Statutes 2022 116J.8737
Stillborn child credit, Minn. Statutes 2022 290.0685
Student loan credit, Minn. Statutes 2022 290.0682
Taxes paid to other states or Canada, Minn. Statutes 2022 290.06
Teachers, master's degree in licensure field, Minn. Statutes 2022 290.0686
Time for taking, Minn. Statutes 2022 290.07
Transit passes, Minn. Statutes 2022 290.06
Withholding (taxes), Minn. Statutes 2022 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2022 290.067
Low-income housing tax credits, Minn. Rules 4900.3646
Overpayments, Minn. Rules 8050.0100
Work incentive program (WIN), Minn. Rules 8002.0200
Data, classification, assignments of refunds, Minn. Statutes 2022 290.0679
Estates, see Decedents estates under this topic
Estimated taxes, Minn. Rules 8093.0400
Surviving spouse, estimated taxes, Minn. Rules 8093.0200
Additions to income, federal special deductions, Minn. Statutes 2022 290.0131
Alternative minimum tax, Minn. Statutes 2022 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2022 289A.38
Basis of property, Minn. Statutes 2022 290.0135
Class of taxpayer, Minn. Statutes 2022 290.03
Composite returns, Minn. Statutes 2022 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2022 289A.25
Fiduciaries, duties, Minn. Statutes 2022 289A.08, 2022 289A.12
Final tax returns, Minn. Statutes 2022 289A.08, 2022 289A.18
Imposition of tax, Minn. Statutes 2022 290.22
Income subject to tax, Minn. Statutes 2022 290.05
Jurisdiction to tax, Minn. Statutes 2022 290.014, 2022 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2022 290.05
Net operating losses, deductions, Minn. Statutes 2022 290.095
Payment, violations, monetary penalties, Minn. Statutes 2022 289A.60
Personal representatives, Minn. Statutes 2022 289A.08, 2022 289A.12
Rates of tax, Minn. Statutes 2022 290.06
Refunds, Minn. Statutes 2022 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2022 289A.60
Tax liability, Minn. Statutes 2022 270C.58
Transferees of property, duties, Minn. Statutes 2022 289A.08
Withholding, Minn. Statutes 2022 290.92
Overpayments, refunds, Minn. Rules 8050.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Subtractions from federal taxable income, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0400
Allocation, Minn. Statutes 2022 290.17
Blind taxpayers, Minn. Statutes 2022 290.0123
Carryover and carryback, net operating losses, Minn. Statutes 2022 290.095
Changes, notice, Minn. Statutes 2022 290.05
Charitable contributions, Minn. Statutes 2022 290.0132, 2022 290.091
Corporations, Minn. Statutes 2022 290.01, 2022 290.0921, 2022 290.21
Cost of living adjustment, Minn. Statutes 2022 290.0123
Dependent persons, Minn. Statutes 2022 290.0123
Dividends received, Minn. Statutes 2022 290.0921, 2022 290.21
Generally, Minn. Statutes 2022 290.0132, 2022 290.0134
Itemized deductions, Minn. Statutes 2022 290.01, 2022 290.091
Limitations, Minn. Statutes 2022 290.0123
MFIP applicants or participants, unearned income, Minn. Statutes 2022 256J.37
Net operating losses, Minn. Statutes 2022 290.01, 2022 290.0921, 2022 290.095, 2022 290.9727
Nondeductible items, Minn. Statutes 2022 290.10
Persons 65 and older, Minn. Statutes 2022 290.0123
Refunded income, Minn. Statutes 2022 290.07
Returns, Minn. Statutes 2022 289A.08
Special limited adjustment, Minn. Statutes 2022 290.993
Standard deduction, Minn. Statutes 2022 290.0123
State itemized deduction, Minn. Statutes 2022 290.01
Time for taking, Minn. Statutes 2022 290.07
Unitary businesses, Minn. Statutes 2022 290.17
Deficiencies, payment, extensions, Minn. Statutes 2022 289A.30
Definitions, generally, Minn. Rules 8001.0300, 8001.9000
Alternative minimum tax, Minn. Statutes 2022 290.091 to 2022 290.0922
Assignment of refund, Minn. Statutes 2022 290.0679
Dependency exemption allocation, Minn. Statutes 2022 290.0121
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.02
Generally, Minn. Statutes 2022 290.01
Itemized deductions, Minn. Statutes 2022 290.0122
Jurisdiction, Minn. Statutes 2022 290.015
Marriage penalty credit, Minn. Statutes 2022 290.0675
Military service credit, Minn. Statutes 2022 290.0677
Minnesota education credit, Minn. Statutes 2022 290.0674
Minnesota family investment program, Minn. Statutes 2022 256J.08
Partnerships, Minn. Statutes 2022 289A.381
Retaliatory taxes, Minn. Statutes 2022 290.05
Revenue Recapture Act, Minn. Statutes 2022 270A.03
Border city development zones, tax incentives, disqualification, Minn. Statutes 2022 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.10, 2022 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2022 289A.60
Jeopardy assessments, Minn. Statutes 2022 270C.36
Refund assignments, priority, Minn. Statutes 2022 290.0679
Defined as refundable tax credit, Minn. Statutes 2022 13.46
Excess credits, refunds, Minn. Statutes 2022 289A.50
Generally, Minn. Statutes 2022 290.067
Short form returns, Minn. Statutes 2022 289A.08
Alternative minimum tax, basis of property, Minn. Statutes 2022 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2022 290.0131, 2022 290.091, 2022 290.0921
Modifications, corporations, Minn. Statutes 2022 290.0921
Determination of tax, restoration of amounts received under claim of right, Minn. Rules 8007.0300
Disabled persons, income, subtraction, Minn. Statutes 2022 290.0132, 2022 290.0802
Discharge of indebtedness income, corporations, individuals, additions to and subtractions from income, Minn. Statutes 2022 290.0133, 2022 290.0134
Assignment of refunds, Minn. Statutes 2022 290.0679
Returns, Minn. Statutes 2022 270B.131
Dissolution of marriage, Minn. Rules 8038.0100, 8093.0200
Dividends, see DIVIDENDS
Domicile, defined, Minn. Rules 8001.0300
Debts owed to state, setoff exclusion, Minn. Statutes 2022 16D.16
Defined as refundable tax credit, Minn. Statutes 2022 13.46
Dependent care credit, allocation, Minn. Statutes 2022 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2022 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2022 256J.21, 2022 256J.45
Education credit, Minn. Statutes 2022 289A.31, 2022 290.0674, 2022 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2022 293.06, 2022 293.07
Collection, erroneous, refunds, Minn. Statutes 2022 293.14
Definitions, Minn. Statutes 2022 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2022 293.10
Evasion, penalties, perjury, Minn. Statutes 2022 293.12
Generally, Minn. Statutes 2022 293.01 to 2022 293.14
Income reserved to donor, tax on, Minn. Statutes 2022 293.01
Interest, Minn. Statutes 2022 293.09, 2022 293.11
Orders, delinquent taxes, Minn. Statutes 2022 293.10
Payment, Minn. Statutes 2022 293.01, 2022 293.08, 2022 293.09, 2022 293.14
Place of taxation, Minn. Statutes 2022 293.03
Rate, Minn. Statutes 2022 293.01
Records, Minn. Statutes 2022 293.13
Refunds, erroneous collections, Minn. Statutes 2022 293.14
Reports about, Minn. Statutes 2022 293.04 to 2022 293.07, 2022 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2022 293.12
Revenue Department, duties, Minn. Statutes 2022 293.06, 2022 293.07, 2022 293.13
Revenues, Minn. Statutes 2022 293.14
Tax liens, Minn. Statutes 2022 293.03, 2022 293.11
Tax notices, delinquency, Minn. Statutes 2022 293.11
Violations and penalties, Minn. Statutes 2022 293.07 to 2022 293.09, 2022 293.12, 2022 293.13
Withholding by educational institution, Minn. Statutes 2022 293.09
Generally, Minn. Statutes 2022 290.9201
Overpayments, Minn. Statutes 2022 289A.50, 2022 289A.56
Payment, Minn. Statutes 2022 289A.20, 2022 289A.31, 2022 289A.60, 2022 290.9201
Refunds, Minn. Statutes 2022 289A.50, 2022 289A.56
Due dates, Minn. Statutes 2022 289A.18
Extensions, Minn. Statutes 2022 289A.19
Filing, Minn. Statutes 2022 289A.08, 2022 290.9201
Filing violations, monetary penalties, Minn. Statutes 2022 289A.60
Generally, Minn. Statutes 2022 290.92, 2022 290.9201
Interest, Minn. Statutes 2022 289A.56
Overpayments, Minn. Statutes 2022 289A.50, 2022 289A.56
Payment, due dates, Minn. Statutes 2022 289A.20
Refunds, Minn. Statutes 2022 289A.50
Returns, filing, Minn. Statutes 2022 289A.09, 2022 289A.18, 2022 289A.19, 2022 290.9201
Statements, providing to payees, Minn. Statutes 2022 289A.09, 2022 290.9201
Estates, see Decedents estates under this topic
Based on pending IRS audits, Minn. Statutes 2022 289A.38
Due dates, Minn. Statutes 2022 289A.56
Electronic payments, exemption, Minn. Statutes 2022 270C.42
Generally, Minn. Statutes 2022 289A.25, 2022 289A.26
Partnerships, composite estimates, Minn. Statutes 2022 289A.08
Payment, Minn. Statutes 2022 289A.25, 2022 289A.26, 2022 289A.50
Unemployment insurance benefit applicants, filing, Minn. Statutes 2022 268.145
Amount to be paid, Minn. Rules 8093.0500
Credits, Minn. Rules 8050.0100
Exceptions, Minn. Rules 8093.0500
Installments, underpayment, Minn. Rules 8093.0500
Partial years, individuals, Minn. Rules 8093.0600
Payment with refunds, Minn. Rules 8050.0100
Short taxable years, Minn. Rules 8093.0400
Unitary group franchise taxes, Minn. Rules 8019.0405
Evasion, corporations, Minn. Rules 8034.0100
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.12
Felony, Minn. Statutes 2022 289A.63
Jeopardy assessment, Minn. Statutes 2022 270C.36
Partnership income, partner's distributive share, Minn. Statutes 2022 290.311
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2022 41A.05
Alternative minimum tax, Minn. Statutes 2022 290.0921
Common trust funds, Minn. Statutes 2022 290.281
Dependency exemption allocation, Minn. Statutes 2022 290.0121, 2022 518A.38
Entertainment entities, Minn. Statutes 2022 290.9201
Entities claiming, Minn. Statutes 2022 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2022 290.05
Exempt revenues, Minn. Statutes 2022 290.05
Fraternal benefit societies, Minn. Statutes 2022 64B.24
Great Lakes Commission, Minn. Statutes 2022 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2022 62L.13
Hennepin County supplemental retirement program, shares, Minn. Statutes 2022 383B.51
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2022 136A.39
Housing Finance Agency, Minn. Statutes 2022 462A.19
Individual retirement accounts, Minn. Statutes 2022 290.26
Insolvent farmers, Minn. Statutes 2022 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2022 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2022 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2022 136D.88
Investigation by Revenue Department, Minn. Statutes 2022 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2022 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2022 62Q.03
Nonresident entertainers, Minn. Statutes 2022 290.9201
Real estate mortgage investment conduits, Minn. Statutes 2022 290.9741
Regional railroad authorities, Minn. Statutes 2022 398A.05
Revocation, Minn. Statutes 2022 290.05
Rural Finance Authority, Minn. Statutes 2022 41B.20
S corporations, Minn. Statutes 2022 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2022 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2022 383B.51
State university revenue bonds, interest, Minn. Statutes 2022 136F.98
Volunteer firefighter relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2022 424A.10
Agricultural business enterprise loan program, Minn. Rules 1652.0040, 1652.0060, 1652.0080
Agricultural development bonds, beginning farmer loan program, Minn. Rules 1650.0501, 1650.0531, 1650.0551, 1650.0571
Interest income, Minn. Rules 8002.0300
Investment securities, enumerated, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0700
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2022 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2022 289A.42
Credits, carryback, Minn. Statutes 2022 289A.18
Federal extensions, Minn. Statutes 2022 289A.19
Federal withholding or income taxes, Minn. Statutes 2022 289A.42, 2022 290.05
Information returns, Minn. Statutes 2022 289A.19
Notice, Minn. Statutes 2022 290.05
Payment, Minn. Statutes 2022 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2022 289A.42
Returns, filing, Minn. Statutes 2022 289A.19, 2022 289A.30, 2022 289A.39
Generally, see Income under this topic
Incorrect determination, extension of assessment period, Minn. Statutes 2022 289A.38
Partnerships, federal adjustments, Minn. Statutes 2022 289A.381
Federal earned income tax credit, see Earned income tax credit under this topic
Generally, Minn. Statutes 2022 290.06
Subnational foreign taxes carryover, subtraction from income, Minn. Statutes 2022 290.0132
Changes, notice to Revenue Department, Minn. Statutes 2022 289A.38
Exempt organizations, see Exemptions under this topic
Low-income housing credits, Minn. Statutes 2022 462A.05, 2022 462A.221 to 2022 462A.225
Management and Budget Department, duties, Minn. Statutes 2022 16A.13
Payroll taxes, withholding, Minn. Statutes 2022 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2022 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2022 268.145
Federal land occupants, right to tax, Minn. Statutes 2022 1.042
Federal laws, effective dates, Minn. Statutes 2022 290.01
Federal taxable income, subtractions from, Minn. Rules 8002.0300
Federal taxable income, see Income under this topic
Fees, paper returns, filing fees, Minn. Statutes 2022 289A.08
Fiduciaries, see FIDUCIARIES
Assessment and collection, statutes of limitations, Minn. Statutes 2022 270C.58, 2022 289A.38
Fiduciary capacity, notice, Minn. Statutes 2022 290.30
Due dates, Minn. Statutes 2022 289A.20
Duty to pay, Minn. Statutes 2022 290.30
Electronic payments, Minn. Statutes 2022 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2022 289A.60
Extensions, Minn. Statutes 2022 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2022 289A.60
Liability, Minn. Statutes 2022 270C.58, 2022 290.04
Overpayment, interest, Minn. Statutes 2022 289A.56
Returns, Minn. Statutes 2022 289A.08, 2022 289A.12, 2022 289A.18, 2022 289A.19, 2022 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2022 290.04
Withholding, Minn. Statutes 2022 290.92
Film production tax credit, Minn. Statutes 2022 116U.27, 2022 290.06, 2022 297I.20
Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2022 290.0132
Foreign states, see FOREIGN STATES
Forms, nongame wildlife checkoff, Minn. Statutes 2022 289A.08, 2022 290.431, 2022 290.432
Form M-115 (reciprocity exclusion), Minn. Rules 8002.0200
Form MW-6 (withholding exemption certificate), Minn. Rules 8002.0200
Returns, Minn. Rules 8019.0405
Alternative minimum tax, see same under this topic
Border city zone credits, Minn. Statutes 2022 469.1735
Credits, research credit, Minn. Statutes 2022 290.068
Delinquent taxes, notice, Minn. Statutes 2022 270C.725
Generally, Minn. Statutes 2022 290.0922
Imposition of tax, Minn. Statutes 2022 290.02, 2022 290.0921, 2022 290.0922
Measurement by net income, Minn. Statutes 2022 290.02
Rate, Minn. Statutes 2022 290.06
Waivers, Minn. Statutes 2022 290.9729
Future estates, imposition of tax, Minn. Statutes 2022 290.22
Generally, Minn. Statutes 2022 290.01 to 2022 290.9742
Gifts, wildlife checkoff, Minn. Rules 8043.0200
Gross income, nonresidents and part-year residents, Minn. Rules 8002.0200
Gross income, see Income under this topic
Heads of households, rates of tax, Minn. Statutes 2022 290.06
Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.06
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2022 290.371
Classes of taxpayers, Minn. Statutes 2022 290.03
Entertainment taxes, Minn. Statutes 2022 290.9201
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2022 290.05, 2022 290.22
S corporations, Minn. Statutes 2022 290.9725 to 2022 290.9729
Improvements, see IMPROVEMENTS
Accounting, Minn. Statutes 2022 290.07
Additions to, Minn. Statutes 2022 290.0131, 2022 290.0133
Adjusted gross income, defined, Minn. Statutes 2022 290.01
Allocation to state, Minn. Statutes 2022 290.17, 2022 290.20, 2022 290.36, 2022 290.9201
Alternative minimum taxable income, computation, Minn. Statutes 2022 290.091
Apportionment formulas, Minn. Statutes 2022 290.191, 2022 290.20
Cash in excess of 10,000 dollars, Minn. Statutes 2022 290.48
Changes, notice, Minn. Statutes 2022 290.05
Deductions, see Deductions under this topic
Definitions, Minn. Statutes 2022 290.01
Exemptions, see Exemptions under this topic
Gross income, defined, Minn. Statutes 2022 290.01
Imposition of tax, Minn. Statutes 2022 290.03
Net income, defined, Minn. Statutes 2022 290.01
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2022 289A.38
Partial year returns, Minn. Statutes 2022 290.32
Partnerships, see Partnerships under this topic
Refunded income, Minn. Statutes 2022 290.07
Returns, Minn. Statutes 2022 289A.08
S Corporations, see S Corporations under this topic
Subtractions from, Minn. Statutes 2022 290.0132, 2022 290.0134, 2022 290.0802
Taxable income, defined, Minn. Statutes 2022 290.01
Incorporation by reference, internal revenue code, Minn. Rules 8001.9000
Additions and subtractions from income, Minn. Statutes 2022 290.0131, 2022 290.0132
Alternative minimum tax, Minn. Statutes 2022 290.091
Armed forces members, Minn. Statutes 2022 289A.39
Assessment, time, Minn. Statutes 2022 270C.58, 2022 289A.38
Basis of property, Minn. Statutes 2022 290.0135
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2022 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2022 289A.50
Class of taxpayer, Minn. Statutes 2022 290.03
Credits, see same under this topic
Dependent exemption, Minn. Statutes 2022 290.0121
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2022 290.05
Itemized deductions, Minn. Statutes 2022 290.0122
Jurisdiction to tax, Minn. Statutes 2022 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2022 290.05
Net operating loss carryback, refund or credit, Minn. Statutes 2022 289A.40
Net operating losses, deductions, Minn. Statutes 2022 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2022 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2022 289A.20, 2022 289A.31, 2022 289A.56, 2022 289A.60
Rates of tax, Minn. Statutes 2022 290.06
Refunds, defined, Minn. Statutes 2022 270A.03
Returns, Minn. Statutes 2022 289A.08, 2022 289A.18, 2022 289A.60
Standard deduction, Minn. Statutes 2022 290.0123
Exceptions, Minn. Rules 8093.0500
Partial years, Minn. Rules 8093.0400
Short taxable years, Minn. Rules 8093.0600
Gross income, computation, Minn. Rules 8002.0200
Partial year, estimated taxes, Minn. Rules 8093.0400
Subtractions from federal taxable income, Minn. Rules 8002.0300
Information returns, hospices, Minn. Rules 4664.0010
Filing, Minn. Statutes 2022 289A.12, 2022 289A.18, 2022 289A.19, 2022 289A.60
Statements to payees, Minn. Statutes 2022 289A.12
Installment payments, overpayments, Minn. Rules 8050.0100
Instruction books, Minn. Statutes 2022 289A.08
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2022 60K.43
Armed forces members, Minn. Statutes 2022 289A.39
Corporation expenses, computation, Minn. Statutes 2022 290.34
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2022 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.09, 2022 293.11, 2022 293.14
Extensions, Minn. Statutes 2022 289A.19
Itemized deductions, Minn. Statutes 2022 290.0122
Overpayment, Minn. Statutes 2022 289A.56
Payment, liability, Minn. Statutes 2022 270C.58, 2022 289A.31
Substantial understatement of amount due, Minn. Statutes 2022 289A.60
Amended returns, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Inventories, see INVENTORIES
Investigations, entities claiming exemptions, Minn. Statutes 2022 290.05
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Statutes 2022 290.0122
Alternative minimum tax, Minn. Statutes 2022 290.091
Subtractions from income, Minn. Statutes 2022 290.0132
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2022 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2022 290.0921, 2022 290.0922, 2022 469.317
Exemptions, generally, Minn. Statutes 2022 290.01, 2022 469.315
Individual income tax exemption, Minn. Statutes 2022 469.316
Eligibility, Minn. Statutes 2022 290.06, 2022 469.315
Generally, Minn. Statutes 2022 469.318
Repayment obligation, Minn. Statutes 2022 469.319
Working family credit, offset, Minn. Statutes 2022 290.0671
Repayment obligation, Minn. Statutes 2022 469.319
Subtractions from income, Minn. Statutes 2022 290.0132
Joint refunds, proportional ownership, Minn. Statutes 2022 270A.03
Joint returns, spouses, joint and several liability, Minn. Rules 8160.0500
Assessments, orders, Minn. Statutes 2022 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2022 289A.50
Dependent care credit, Minn. Statutes 2022 290.067
Innocent spouse relief, Minn. Statutes 2022 289A.31
Married persons, filing, Minn. Statutes 2022 289A.08
Payment, liability, Minn. Statutes 2022 289A.31
Rates of tax, Minn. Statutes 2022 290.06
Signatures, Minn. Statutes 2022 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2022 290.0802
Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.11
Generally, Minn. Statutes 2022 290.014, 2022 290.015
Minimum contacts, Minn. Statutes 2022 290.015, 2022 290.02
Trade or business income, Minn. Statutes 2022 290.17
Labor, see LABOR AND EMPLOYMENT
Assessment and collection, statutes of limitations, Minn. Statutes 2022 270C.58
Assignments of refunds, Minn. Statutes 2022 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.09, 2022 293.11
Venue, Minn. Statutes 2022 289A.63
Legacies, lottery, Minn. Rules 7857.6000
Liens, taxes, educational institutions, Minn. Statutes 2022 293.03, 2022 293.11
Limitation of actions, refunds, Minn. Rules 8050.0100
Gross income, allocation to state, Minn. Statutes 2022 290.17
Jurisdiction to tax, Minn. Statutes 2022 290.014
Local governments, new taxes, Minn. Statutes 2022 477A.016
Long-term care insurance credit, Minn. Statutes 2022 290.0672
Low-income housing tax credits, economic development and housing challenge program, in-kind contributions, Minn. Rules 4900.3646
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2022 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2022 462A.223
Definitions, Minn. Statutes 2022 462A.221
Loans for, Minn. Statutes 2022 462A.05
Notice requirements, Minn. Statutes 2022 462A.225
Computation, Minn. Statutes 2022 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2022 290.06
Nonresident individuals, exemption, Minn. Statutes 2022 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2022 290.0802
Marriage penalty credit, Minn. Statutes 2022 290.0675
Marital status determination, Minn. Statutes 2022 290.01
Rates of tax, Minn. Statutes 2022 290.06
Subtraction for elderly and disabled, Minn. Statutes 2022 290.0802
Metropolitan Council, exemption, Minn. Statutes 2022 473.448
Military service credit, Minn. Statutes 2022 290.0677
Assessment and collection, statutes of limitations, Minn. Statutes 2022 289A.38
Payment, Minn. Statutes 2022 289A.20, 2022 289A.56, 2022 289A.60
Penalties, civil, Minn. Statutes 2022 289A.60
Returns, filing, Minn. Statutes 2022 289A.08, 2022 289A.18, 2022 289A.19, 2022 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2022 289A.60
Tax liability, Minn. Statutes 2022 289A.31, 2022 289A.60
Minnesota college savings plan
Credit, Minn. Statutes 2022 290.0684
Distributions, additions to income, Minn. Statutes 2022 290.0131
Assignment of refunds, Minn. Statutes 2022 290.0679
Generally, Minn. Statutes 2022 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2022 289A.31
Minnesota housing tax credit, Minn. Statutes 2022 290.0683, 2022 297I.20
Motor vehicles, see MOTOR VEHICLES
Net income, see Income under this topic
Net operating losses, carryover, applications, Minn. Statutes 2022 290.095
Noncash remuneration, withholding, Minn. Rules 8092.1200
Additions to income, Minn. Statutes 2022 290.0131, 2022 290.0133
Enumerated, Minn. Statutes 2022 290.10
Corporations, Minn. Statutes 2022 290.432
Individuals, Minn. Statutes 2022 290.431
Long and short form returns, Minn. Statutes 2022 289A.08
Written notice from tax preparers, Minn. Statutes 2022 270C.445
Nongame wildlife checkoff, Minn. Rules 8043.0200
Nonresident entertainers, see Entertainment taxes under this topic
Class of taxpayer, Minn. Statutes 2022 290.03
Credits, allocation, Minn. Statutes 2022 290.06, 2022 290.0672, 2022 290.0674, 2022 290.0675
Dependent care credit, allocation, Minn. Statutes 2022 290.067
Estimated taxes, Minn. Statutes 2022 289A.25
Gross income, Minn. Statutes 2022 290.081, 2022 290.17
Jurisdiction to tax, Minn. Statutes 2022 290.014
Lump-sum distribution tax, exemption, Minn. Statutes 2022 290.032
Retirement income, exemption, Minn. Statutes 2022 290.17
Returns, filing, Minn. Statutes 2022 289A.08, 2022 290.014
Tax liability, computation, Minn. Statutes 2022 290.06
Working family credit, allocation, Minn. Statutes 2022 290.0671
Assignable income, Minn. Rules 8001.0300
Certain persons deemed nonresidents, Minn. Rules 8001.0300
Claims of nonresidency, records, Minn. Rules 8001.0300
Gross income, computation, Minn. Rules 8002.0200
Notice requirements, Minn. Rules 8160.0500
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2022 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.10
Organ donors, income, subtractions, Minn. Statutes 2022 290.0132
Alternative minimum taxable income, subtraction, Minn. Statutes 2022 290.091
Entertainment taxes, Minn. Statutes 2022 289A.50, 2022 289A.56
Individuals, estates, and trusts, subtractions from income, Minn. Statutes 2022 290.0132
Interest, Minn. Statutes 2022 289A.56
Overpayments, Minn. Rules 8050.0100
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2022 290.091
Credits, see same under this topic
Days spent outside of state, record keeping, Minn. Statutes 2022 290.01
Dependent care credit, allocation, Minn. Statutes 2022 290.067
Gross income, allocation to state, Minn. Statutes 2022 290.17
Minnesota college savings plan credit, allocation, Minn. Statutes 2022 290.0684
Tax liability, computation, Minn. Statutes 2022 290.06
Working family credit, allocation, Minn. Statutes 2022 290.0671
Partial years, estimated taxes, Minn. Rules 8093.0400, 8093.0600
Audits, Minn. Statutes 2022 289A.382
Credits, see same under this topic
Definitions, Minn. Statutes 2022 289A.381
Assessment payments, Minn. Statutes 2022 289A.382
Pass-through entity tax, Minn. Statutes 2022 289A.08
Estimated taxes, Minn. Statutes 2022 289A.08, 2022 289A.25
Franchise taxes, Minn. Statutes 2022 290.0922
Allocation to state, Minn. Statutes 2022 290.31
Computation, Minn. Statutes 2022 290.311
Jurisdiction to tax, Minn. Statutes 2022 290.014, 2022 290.015
Minimum fees, computation, Minn. Statutes 2022 290.0922
Nonresident partners, installment sale gains, recognition, Minn. Statutes 2022 290.0137
Pass-through entities, Minn. Statutes 2022 289A.08, 2022 289A.60, 2022 290.06
Payment, violations, monetary penalties, Minn. Statutes 2022 289A.60
Reporting and payment requirements, Minn. Statutes 2022 289A.382
Research credit, Minn. Statutes 2022 290.068
Automatic extensions, Minn. Statutes 2022 289A.19
Due dates, Minn. Statutes 2022 289A.18
Filing, Minn. Statutes 2022 289A.08, 2022 289A.09, 2022 290.014
Filing violations, monetary penalties, Minn. Statutes 2022 289A.60
Nonresident partners, composite returns, Minn. Statutes 2022 289A.08
Signatures, Minn. Statutes 2022 289A.08, 2022 289A.09
State representatives, Minn. Statutes 2022 289A.382
Statements, providing to partners, Minn. Statutes 2022 289A.09
Tax liability, Minn. Statutes 2022 289A.31
Violations, Minn. Statutes 2022 289A.60, 2022 289A.63
Nonresident partners, Minn. Statutes 2022 290.92
Payment, Minn. Statutes 2022 289A.20, 2022 289A.60
Returns, filing, Minn. Statutes 2022 289A.60
Tax liens, Minn. Statutes 2022 290.92
Gross income, computation, Minn. Rules 8002.0200
Physical presence test, exemption, Minn. Rules 8001.0300
Pass-through entities, Minn. Statutes 2022 289A.08, 2022 289A.60, 2022 290.06
Passive investment income, Minn. Statutes 2022 290.9729
Payment, state facility clients or residents, gross income deductions, Minn. Rules 9515.2300
Accounting period change, Minn. Statutes 2022 290.07
Corporations, returns, filing extension, Minn. Statutes 2022 289A.19
Due dates, Minn. Statutes 2022 289A.20, 2022 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.08, 2022 293.09, 2022 293.14
Electronic payments, Minn. Statutes 2022 270C.42, 2022 289A.20, 2022 289A.26, 2022 289A.60
Entertainment taxes, Minn. Statutes 2022 289A.20, 2022 289A.31, 2022 290.9201
Estimated taxes, Minn. Statutes 2022 268.145, 2022 289A.25, 2022 289A.26, 2022 289A.38
Extensions, Minn. Statutes 2022 289A.30
Failure to pay, Minn. Statutes 2022 168.27, 2022 289A.60, 2022 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2022 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2022 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2022 290.9705
Overpayment, see same under this topic
Partnerships, resident partners, pro rata share, Minn. Statutes 2022 290.06
S corporation shareholders, pro rata share, Minn. Statutes 2022 290.06
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, Minn. Statutes 2022 290.01, 2022 290.0122
Taxes paid to other states or Canada, credits, Minn. Statutes 2022 290.06
Underpayment, Minn. Statutes 2022 289A.20
Payroll period, withholding, Minn. Rules 8092.0100
Armed forces members, Minn. Statutes 2022 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.07, 2022 293.08, 2022 293.12, 2022 293.14
Extensions, Minn. Statutes 2022 289A.19
Generally, Minn. Statutes 2022 289A.60
Payment, liability, Minn. Statutes 2022 270C.58, 2022 289A.31
Amended returns, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.03
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Presumptions, domicile, Minn. Rules 8001.0300
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2022 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2022 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2022 290.015
Taxable net income, allocation to state, Minn. Statutes 2022 290.20
Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.10
Property, Minn. Statutes 2022 290.015
Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2022 290.0131
Alternative minimum tax, Minn. Statutes 2022 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2022 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.01
Entertainment taxes, Minn. Statutes 2022 290.9201
Franchise taxes, Minn. Statutes 2022 290.02, 2022 290.06
Generally, Minn. Statutes 2022 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2022 290.06
S corporations, Minn. Statutes 2022 290.9725 to 2022 290.9729
Schedules, Minn. Statutes 2022 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2022 290.05
Rebate, Minn. Statutes 2022 16A.46, 2022 256.028
Reciprocity, Minn. Statutes 2022 290.081, 2022 290.92
Reciprocity, Minn. Rules 8002.0200
Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.13
Refundable tax credits, see Credits under this topic
Armed forces members, death while serving, Minn. Statutes 2022 289A.39
Assignment, Minn. Statutes 2022 290.0679
Bad debt loss, Minn. Statutes 2022 289A.40
Corporations, subtractions from income, Minn. Statutes 2022 290.0134
Denial, administrative review, Minn. Statutes 2022 289A.50
Dissolution of marriage, notice, Minn. Statutes 2022 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.14
Entertainment taxes, Minn. Statutes 2022 289A.50, 2022 289A.56
Erroneous collections, Minn. Statutes 2022 289A.50, 2022 293.14
Filing claims, suspension during disability period, Minn. Statutes 2022 289A.40
Form prepared by Revenue Department, Minn. Statutes 2022 289A.50
Individual income tax refunds, defined, Minn. Statutes 2022 270A.03
Innocent spouse relief, Minn. Statutes 2022 289A.31
Interest overpayments, Minn. Statutes 2022 289A.50
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2022 469.318, 2022 469.319
Joint refunds, proportional ownership, Minn. Statutes 2022 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2022 256J.21
Minnesota education credit, Minn. Statutes 2022 290.0674, 2022 290.0679
Net operating loss, Minn. Statutes 2022 289A.40, 2022 290.095
Offsets, Minn. Statutes 2022 256.019, 2022 256J.08, 2022 256J.15
Payable from general fund, Minn. Statutes 2022 290.62
Returns considered as, Minn. Statutes 2022 289A.50
Statutes of limitations, Minn. Statutes 2022 289A.40
Stillborn child credit, Minn. Statutes 2022 290.0685
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2022 289A.31
Timely filing, Minn. Statutes 2022 289A.40
Withholding from, Minn. Statutes 2022 289A.50
Joint refunds, allocation, Minn. Rules 8165.0400
Overpayments, Minn. Rules 8050.0100
Unitary group franchise taxes, Minn. Rules 8019.0405, 8019.0500
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2022 270C.13
Research activities credit, Minn. Statutes 2022 290.068
Generally, see Individuals under this topic
Nonresident individuals, see same under this topic
Part-year resident individuals, see same under this topic
Residents, Minn. Rules 8001.0300
Restoration, amounts received under claim of right, Minn. Rules 8007.0300
Amended returns, Minn. Statutes 2022 289A.38, 2022 469.319
Attachments, amended property tax refund returns, Minn. Statutes 2022 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2022 270C.20
Checkoffs, Minn. Statutes 2022 10A.31, 2022 270C.445, 2022 289A.08, 2022 290.431, 2022 290.432
Composite returns, Minn. Statutes 2022 289A.08, 2022 289A.60
Copies, Minn. Statutes 2022 290.0679, 2022 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2022 256.959
Disclosure, Minn. Statutes 2022 270B.131, 2022 270B.14, 2022 270B.18
Disposition, Minn. Statutes 2022 270C.20
Due dates, Minn. Statutes 2022 289A.18, 2022 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2022 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2022 289A.19, 2022 289A.39
Failure to file, penalties, Minn. Statutes 2022 289A.60, 2022 289A.63
False or fraudulent returns, Minn. Statutes 2022 289A.63
Federal tax returns, Minn. Statutes 2022 289A.08, 2022 289A.38, 2022 289A.60
Filing, Minn. Statutes 2022 273.124, 2022 289A.08, 2022 290.014
Fractional year returns, Minn. Statutes 2022 289A.08, 2022 290.32
Franchise taxes, Minn. Statutes 2022 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2022 289A.60
Generally, Minn. Statutes 2022 289A.08
Information returns, see same under this topic
Joint returns, see same under this topic
Partial year returns, Minn. Statutes 2022 290.32
Refunds claims, returns considered as, Minn. Statutes 2022 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2022 290.095
Separate returns, accounting period change, Minn. Statutes 2022 289A.08, 2022 290.32
Specific persons or entities, see specific entries under this topic
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2022 79A.23
Agricultural chemical incident reimbursement or payment cost applications, Minn. Rules 1512.0900
Amended returns, effect, Minn. Rules 8160.0300
Ethanol production facility loan program applicants, Minn. Rules 1654.0030
Filing, reciprocity exclusion, Minn. Rules 8002.0200
Generally, Minn. Rules 8038.0100
Hospices, Minn. Rules 4664.0010
Husband and wife, Minn. Rules 8038.0100
Multiple returns filed before due date, effect, Minn. Rules 8160.0300
Preparation by Revenue Department, Minn. Rules 8160.0620
Unitary combined group franchise tax returns, Minn. Rules 8019.0405
Revenue recapture, claims, priority, Minn. Statutes 2022 270A.10
Distribution, Minn. Statutes 2022 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2022 290.081
Reversal of designation, wildlife checkoff, Minn. Rules 8043.0200
Rural Finance Authority, exemption, Minn. Statutes 2022 41B.20
S corporation banks, nonresident shareholders, jurisdiction to tax, Minn. Statutes 2022 290.014
Capital gains, Minn. Statutes 2022 290.9728
Certain built-in gains, Minn. Statutes 2022 290.9727
Deductions, Minn. Statutes 2022 290.0132, 2022 290.9727
Estimated taxes, Minn. Statutes 2022 289A.25
Franchise taxes, Minn. Statutes 2022 290.0922
Jurisdiction to tax, Minn. Statutes 2022 290.015
Minimum fees, Minn. Statutes 2022 290.9725
Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2022 290.0137
Passive investment income, Minn. Statutes 2022 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2022 289A.60
Research credit, Minn. Statutes 2022 290.068
Returns, Minn. Statutes 2022 289A.08, 2022 289A.18, 2022 289A.19, 2022 289A.60
Taxable income, Minn. Statutes 2022 290.9726, 2022 290.9727, 2022 290.9728, 2022 290.9729
Violations, monetary penalties, Minn. Statutes 2022 289A.60
Minimum fees, Minn. Statutes 2022 290.9725
Nonresident shareholders, Minn. Statutes 2022 290.92
Payment, Minn. Statutes 2022 289A.20, 2022 289A.31, 2022 289A.60
Returns, filing, Minn. Statutes 2022 289A.09, 2022 289A.18, 2022 289A.19, 2022 289A.60
Statements, providing to shareholders, Minn. Statutes 2022 289A.09
S corporations, see S CORPORATIONS
Savings banks conducting life insurance business, tax computation, Minn. Statutes 2022 290.093
Franchise taxes, Minn. Statutes 2022 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2022 290.0802
Tax rates, Minn. Statutes 2022 290.06
Withholding (taxes), Minn. Statutes 2022 290.92
Working family credit, Minn. Statutes 2022 290.0671
Seed capital investment credit, Minn. Statutes 2022 116J.8732, 2022 290.06
Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2022 62L.02
Separate maintenance, estimated taxes, husband and wife, Minn. Rules 8093.0200
Small business investment tax credit
Amount, Minn. Statutes 2022 290.0692
Generally, Minn. Statutes 2022 116J.8737, 2022 290.0692
Qualified small businesses and investors, certification, Minn. Statutes 2022 116J.8737
Sunset, Minn. Statutes 2022 290.0692
Solicitation of business, Minn. Statutes 2022 290.015
Estimated taxes, Minn. Rules 8093.0200
Returns, Minn. Rules 8038.0100
Splitting income, Minn. Rules 8038.0100
State budget, recommended revenue targets, Minn. Statutes 2022 16A.102
State elections campaign account checkoff, Minn. Statutes 2022 10A.31
State itemized deduction, Minn. Statutes 2022 290.01
Assessment, Minn. Statutes 2022 289A.38
Assessment and collection lawsuits, Minn. Statutes 2022 270C.58
Refunds, Minn. Statutes 2022 289A.40
Violations, generally, Minn. Statutes 2022 289A.63
Stillborn child credit, Minn. Statutes 2022 290.0685
Stock, see STOCKS
Student loan credit, Minn. Statutes 2022 290.0682
Sundays, payment periods, withholding, Minn. Rules 8092.0500
Supplemental wage payments, withholding, Minn. Rules 8092.0700
Estimated taxes, Minn. Rules 8093.0200, 8093.0400
Returns, Minn. Rules 8038.0100
Surviving spouses, Minn. Statutes 2022 290.01
Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.06
Armed forces members, death while serving, exception, Minn. Statutes 2022 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2022 289A.39
Classes of taxpayers, Minn. Statutes 2022 290.03
Corporations, accrual, Minn. Statutes 2022 290.04
Dissolution of marriage, effect, Minn. Statutes 2022 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.01, 2022 293.09
Fiduciaries, Minn. Statutes 2022 290.04, 2022 290.30
Innocent spouse relief, Minn. Statutes 2022 289A.31
Joint returns, Minn. Statutes 2022 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2022 290.31
Real estate mortgage investment conduits, Minn. Statutes 2022 290.9742
Returns, Minn. Statutes 2022 289A.08
Third parties providing wages, Minn. Statutes 2022 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2022 289A.31
Transferees of property, Minn. Statutes 2022 270C.58
Understatement, monetary penalties, Minn. Statutes 2022 289A.60
Unemployment insurance applicants, Minn. Statutes 2022 268.145, 2022 290.92
Who is liable, Minn. Statutes 2022 270C.58, 2022 289A.31
Tax liability, Minn. Rules 8160.0500
Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.03, 2022 293.11
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.11
Jeopardy assessments, Minn. Statutes 2022 270C.36
Alternative minimum tax, Minn. Statutes 2022 290.091
Alternative minimum taxable income, Minn. Statutes 2022 290.0921
Changes, notice, Minn. Statutes 2022 290.05
Tax preparers, practice before Revenue Department, Minn. Rules 8052.0300, 8052.0400
Tax shelters, abusive, promotion, Minn. Statutes 2022 289A.60
Tax tables, see Schedules and tables under this topic
Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2022 290.05
Taxable income, investment securities, enumerated, Minn. Rules 8002.0300
Taxable income, see Income under this topic
Taxable years, returns, Minn. Statutes 2022 289A.08
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2022 289A.42
Assignment of refunds, procedures, Minn. Statutes 2022 290.0679
Classes of taxpayers, enumerated, Minn. Statutes 2022 290.03
Consent, Minn. Statutes 2022 270B.131, 2022 290.0679
Deferred foreign income, subtractions from income, Minn. Statutes 2022 290.0132
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.01
Employment-related expenses, Minn. Statutes 2022 290.0122, 2022 290.067
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2022 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2022 290.30
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2022 290.0132
Information about, disclosure, Minn. Statutes 2022 289A.08
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2022 290.0132
Miscellaneous deductions, Minn. Statutes 2022 290.0122
Net operating losses, carryover, applications, Minn. Statutes 2022 290.095
Nonresidents, reciprocity, Minn. Statutes 2022 290.081, 2022 290.92
Notice given, Minn. Statutes 2022 289A.31, 2022 289A.38
Notice received, jeopardy assessments, Minn. Statutes 2022 270C.36
Personal casualty losses, itemized deductions, Minn. Statutes 2022 290.0122
Petitions by, taxable net income, allocation methods, Minn. Statutes 2022 290.20
Qualified beneficiaries defined as, Minn. Statutes 2022 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.04, 2022 293.07, 2022 293.12
Signatures, returns, Minn. Statutes 2022 289A.08
Special limited adjustment, deductions, Minn. Statutes 2022 290.993
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2022 290.04
Volunteer ambulance attendants, status, Minn. Statutes 2022 144E.001
Notice received, Minn. Rules 8160.0500
Records and record keeping, claims of nonresidency, Minn. Rules 8001.0300
Trades, see Jurisdiction to tax under this topic
Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2022 290.0132
Additions to income, federal special deductions, Minn. Statutes 2022 290.0131
Alternative minimum tax, Minn. Statutes 2022 290.091
Basis of property, Minn. Statutes 2022 290.0135
Class of taxpayer, Minn. Statutes 2022 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2022 289A.25
Extensions or changes to tax status or return information, Minn. Statutes 2022 290.05
Imposition of tax, Minn. Statutes 2022 290.22
Income subject to tax, Minn. Statutes 2022 290.05
Jurisdiction to tax, Minn. Statutes 2022 290.014, 2022 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2022 290.05
Net operating losses, deductions, Minn. Statutes 2022 290.095
Rates of tax, Minn. Statutes 2022 290.06
Subtractions from income, Minn. Statutes 2022 290.0132
Withholding tax payments, Minn. Statutes 2022 289A.19
Overpayments, refunds, Minn. Rules 8050.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Subtractions from federal taxable income, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0400
Tuition savings plans, distributions, additions to income, Minn. Statutes 2022 290.0131
Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500
Alternative minimum tax, Minn. Statutes 2022 290.0921
Combined reports, Minn. Statutes 2022 290.17
Definitions, Minn. Statutes 2022 290.17
Filing requirements, Minn. Statutes 2022 289A.08
Gross income, allocation to state, Minn. Statutes 2022 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2022 290.17
Ownership of interest, exceptions, Minn. Statutes 2022 290.015
Research activities credit, Minn. Statutes 2022 290.068
Tax shelters, reportable transactions, Minn. Statutes 2022 289A.121, 2022 289A.60
Vacation pay, nonresidents, Minn. Rules 8002.0200
Veterans, military service credit, Minn. Statutes 2022 290.0677
Violations and penalties, nonpayment, assessor licenses, suspension, revocation, or denial, Minn. Rules 1950.1090
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2022 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2022 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2022 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2022 289A.63
Wage brackets, withholding, Minn. Rules 8092.0500
Additional taxes, Minn. Statutes 2022 289A.25
S corporations, franchise taxes, Minn. Statutes 2022 290.9729
Wildlife checkoff, Minn. Rules 8043.0200
Educational institutions, exempt property subject to tax, Minn. Statutes 2022 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2022 270C.58, 2022 289A.31
Federal payroll taxes, Minn. Statutes 2022 16A.13
Overpayment, interest, Minn. Statutes 2022 289A.56
Refunds, Minn. Statutes 2022 289A.50
Supplemental nursing services agencies, Minn. Statutes 2022 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2022 268.145
Alternative methods, Minn. Rules 8092.0400
Commissioned salespersons, Minn. Rules 8092.1200
Definitions, Minn. Rules 8092.0100
Exemption certificates (form MW-6), reciprocity exclusion, Minn. Rules 8002.0200
Exemptions, Minn. Rules 8092.0700
Fiduciaries, wages paid on behalf of two or more employers, Minn. Rules 8092.0900
Liability for tax, Minn. Rules 8092.1100
Method of collection, Minn. Rules 8092.0400
Miscellaneous payroll periods, Minn. Rules 8092.0100
Multiple employers, Minn. Rules 8092.0900
Payroll period, Minn. Rules 8092.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Several years, Minn. Rules 8092.0800
Supplemental wage payments, Minn. Rules 8092.0700
Tables, Minn. Rules 8092.0400, 8092.0500
Vacation pay, Minn. Rules 8092.0700
Wage brackets, Minn. Rules 8092.0500
Wages paid in other than money, Minn. Rules 8092.0400
Wages paid through agent, Minn. Rules 8092.0900
Defined as refundable tax credit, Minn. Statutes 2022 13.46
Generally, Minn. Statutes 2022 290.0671
MFIP, Minn. Statutes 2022 256J.21, 2022 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2022 256L.15