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Minnesota Rules Index (topics)

INCOME AND FRANCHISE TAXES

Accountants, see ACCOUNTANTS

Accounting and bookkeeping

Changes, approval, Minn. Rules 8007.0200

Generally, Minn. Rules 8007.0200, 8007.0300

Agents

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

Amended returns, husband and wife, Minn. Rules 8038.0100

Annualizing income, estimated taxes, Minn. Rules 8093.0400

Appeals

Assessment orders, Minn. Rules 8160.0630

Returns prepared by Revenue Department, Minn. Rules 8160.0620

Spouses relief, Minn. Rules 8160.0500

Apportionment of income

Air carriers, Minn. Rules 8017.6000

Formula, Minn. Rules 8020.0100, 8020.0150

Assessments

Amended returns, time limitations, Minn. Rules 8160.0300

Assessment orders, Minn. Rules 8160.0630

Date of assessment, Minn. Rules 8160.0300

Attorneys, disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400

Bad debts, sales and use taxes, Minn. Rules 8130.7400

Banks, see BANKS

Bonds, withholding, wages paid in bonds, Minn. Rules 8092.0400

Bonuses

Estimated taxes, Minn. Rules 8093.0500

Nonresidents, Minn. Rules 8002.0200

Capital gains and losses, see CAPITAL GAINS AND LOSSES

Collection

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

Credits

Low-income housing tax credits, Minn. Rules 4900.3646

Overpayments, Minn. Rules 8050.0100

Work incentive program (WIN), Minn. Rules 8002.0200

Death

Estates, see Decedents estates under this topic

Estimated taxes, Minn. Rules 8093.0400

Husband and wife, Minn. Rules 8038.0100

Surviving spouse, estimated taxes, Minn. Rules 8093.0200

Decedents estates

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

Deductions, husband and wife, Minn. Rules 8038.0100

Definitions, generally, Minn. Rules 8001.0300, 8001.9000

Determination of tax, restoration of amounts received under claim of right, Minn. Rules 8007.0300

Dissolution of marriage, Minn. Rules 8038.0100, 8093.0200

Dividends, see DIVIDENDS

Domicile, defined, Minn. Rules 8001.0300

Estimated taxes

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

Exemptions

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

Federal adjusted gross income, husband and wife, Minn. Rules 8038.0100

Federal income taxes

Husband and wife, deductions, Minn. Rules 8038.0100

Subtractions from, Minn. Rules 8002.0300

Federal taxable income, subtractions from, Minn. Rules 8002.0300

Fiduciaries, see FIDUCIARIES

Foreign states, see FOREIGN STATES

Forms

Form M-115 (reciprocity exclusion), Minn. Rules 8002.0200

Form MW-6 (withholding exemption certificate), Minn. Rules 8002.0200

Returns, Minn. Rules 8019.0405

Gifts, wildlife checkoff, Minn. Rules 8043.0200

Gross income, nonresidents and part-year residents, Minn. Rules 8002.0200

Husband and wife

Estimated taxes, Minn. Rules 8093.0200

Returns, Minn. Rules 8038.0100

Splitting income, Minn. Rules 8038.0100

Improvements, see IMPROVEMENTS

Incorporation by reference, internal revenue code, Minn. Rules 8001.9000

Individuals

Estimated taxes

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

Installment payments, overpayments, Minn. Rules 8050.0100

Interest

Amended returns, Minn. Rules 8160.0300

Assessments, when no return filed, Minn. Rules 8160.0630

Inventories, see INVENTORIES

Joint returns, husband and wife, joint and several liability, Minn. Rules 8160.0500

Labor, see LABOR AND EMPLOYMENT

Legacies, lottery, Minn. Rules 7857.6000

Limitation of actions, refunds, Minn. Rules 8050.0100

Low-income housing tax credits, economic development and housing challenge program, in-kind contributions, Minn. Rules 4900.3646

Motor vehicles, see MOTOR VEHICLES

Net operating losses, husband and wife, income tax returns, Minn. Rules 8038.0100

Noncash remuneration, withholding, Minn. Rules 8092.1200

Nongame wildlife checkoff, Minn. Rules 8043.0200

Nonresidents

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

Overpayments, Minn. Rules 8050.0100

Partial years, estimated taxes, Minn. Rules 8093.0400, 8093.0600

Partnerships

Gross income, computation, Minn. Rules 8002.0200

Physical presence test, exemption, Minn. Rules 8001.0300

Payment, state facility clients or residents, gross income deductions, Minn. Rules 9515.2300

Payroll period, withholding, Minn. Rules 8092.0100

Penalties (monetary)

Amended returns, Minn. Rules 8160.0300

Assessments, when no return filed, Minn. Rules 8160.0630

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Presumptions, domicile, Minn. Rules 8001.0300

Reciprocity, Minn. Rules 8002.0200

Refunds

Joint refunds, allocation, Minn. Rules 8165.0400

Overpayments, Minn. Rules 8050.0100

Unitary group franchise taxes, Minn. Rules 8019.0405, 8019.0500

Residents, Minn. Rules 8001.0300

Restoration, amounts received under claim of right, Minn. Rules 8007.0300

Returns

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

Reversal of designation, wildlife checkoff, Minn. Rules 8043.0200

S corporations, see S CORPORATIONS

Separate maintenance, estimated taxes, husband and wife, Minn. Rules 8093.0200

Spouses, Minn. Rules 8038.0100, 8093.0200

Stock, see STOCKS

Sundays, payment periods, withholding, Minn. Rules 8092.0500

Supplemental wage payments, withholding, Minn. Rules 8092.0700

Surviving spouse

Estimated taxes, Minn. Rules 8093.0200, 8093.0400

Returns, Minn. Rules 8038.0100

Tax liability, Minn. Rules 8160.0500

Tax preparers, practice before Revenue Department, Minn. Rules 8052.0300, 8052.0400

Taxable income, investment securities, enumerated, Minn. Rules 8002.0300

Taxpayers

Notice received, Minn. Rules 8160.0500

Records and record keeping, claims of nonresidency, Minn. Rules 8001.0300

Trusts

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

Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500

Vacation pay, nonresidents, Minn. Rules 8002.0200

Violations and penalties, nonpayment, assessor licenses, suspension, revocation, or denial, Minn. Rules 1950.1090

Wage brackets, withholding, Minn. Rules 8092.0500

Wildlife checkoff, Minn. Rules 8043.0200

Withholding

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

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