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Minnesota Legislature

Office of the Revisor of Statutes

S CORPORATIONS

Assets, disposition, franchise taxes, Minn. Statutes 2013 290.9727

Banks, nonresident shareholders, Minn. Statutes 2013 290.014

Capital gains and losses, Minn. Statutes 2013 290.9728

Definitions

Entity, S corporation defined as, Minn. Statutes 2013 501B.64

Income and franchise taxes, Minn. Statutes 2013 290.9725

Pass-through entity, S corporation defined as, Minn. Statutes 2013 501B.64

Unemployment Insurance Law, Minn. Statutes 2013 268.035

Employers, S corporations considered as, Minn. Statutes 2013 290.92

Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES

Information returns (taxes)

Filing, Minn. Statutes 2013 289A.12, 2013 289A.18, 2013 289A.19, 2013 289A.60

Generally, Minn. Statutes 2013 289A.12

Nonresident shareholders

Character of income, gain, loss, or deduction, Minn. Statutes 2013 290.9726

Distributions to, withholding (taxes), see INCOME AND FRANCHISE TAXES

Gross income, allocation to state, Minn. Statutes 2013 290.17, 2013 290.9726

Withholding (taxes), Minn. Statutes 2013 290.92

Passive investment income, Minn. Statutes 2013 290.9729

Shareholders

Copies to, information returns (taxes), Minn. Statutes 2013 289A.12

Income, Minn. Statutes 2013 290.9726

Nonresident shareholders, Minn. Statutes 2013 290.17, 2013 290.92, 2013 290.9726

Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2013 290.06

Tax returns

Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES

Information returns, Minn. Statutes 2013 289A.12, 2013 289A.18, 2013 289A.19, 2013 289A.60

Inspection, rights, Minn. Statutes 2013 270B.03

Taxable income, Minn. Statutes 2013 290.9727 to 2013 290.9729

Taxable net income, Minn. Statutes 2013 290.9727

Trusts, distributions, pass-through entities, Minn. Statutes 2013 501B.64

Withholding (taxes), see S corporations under INCOME AND FRANCHISE TAXES