Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
INCOME AND FRANCHISE TAXES
Accountants, see ACCOUNTANTS
Accounting and bookkeeping, Minn. Rules 8007.0300
Annual accounting period, Minn. Statutes 2024 289A.08, 290.07, 290.32
Methods, Minn. Statutes 2024 290.07
Additional taxes, lump-sum distribution tax, Minn. Statutes 2024 290.032
Adjusted gross income, see Income under this topic
Administration and compliance, Minn. Statutes 2024 289A.01
Aged persons, income, subtraction, Minn. Statutes 2024 290.0132, 290.0802
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
Alternative minimum tax
Corporations, Minn. Statutes 2024 290.0921, 469.1735
Definitions, Minn. Statutes 2024 290.091 to 290.0922
Individuals, estates, and trusts, Minn. Statutes 2024 290.091, 290.0921
Offset to Minnesota education credit, Minn. Statutes 2024 290.0674
Amended returns, husband and wife, Minn. Rules 8038.0100
Amount
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2024 290.0922
Lump-sum distribution tax, Minn. Statutes 2024 290.032
Substantial understatement of amount due, Minn. Statutes 2024 289A.60
"Angel investment credit", Minn. Statutes 2024 116J.8737
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
Armed forces members
Filing requirements, Minn. Statutes 2024 289A.08
Military service credit, Minn. Statutes 2024 290.0677
Assessments
Additional assessments, Minn. Statutes 2024 289A.20, 289A.38, 289A.60
Amended returns, time limitations, Minn. Rules 8160.0300
Armed forces members, Minn. Statutes 2024 289A.39
Assessment orders, Minn. Rules 8160.0630
Date of assessment, Minn. Rules 8160.0300
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.06, 293.07
Federal income tax amounts, Minn. Statutes 2024 289A.35
Jeopardy assessments, Minn. Statutes 2024 270C.36
Lawsuits, Minn. Statutes 2024 270C.58
Returns, filing considered assessment, Minn. Statutes 2024 289A.08
Time, limitations, Minn. Statutes 2024 270C.58, 289A.38
Withholding (taxes), Minn. Statutes 2024 289A.38
Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2024 290.06
Attorneys, disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400
Audits
Estimated payments based on, Minn. Statutes 2024 289A.38
Federal income tax amounts, Minn. Statutes 2024 289A.35
Bad debts, sales and use taxes, Minn. Rules 8130.7400
Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2024 290.491
Banks, see BANKS
Beneficiaries, imposition of tax, Minn. Statutes 2024 290.22
Bonds, withholding, wages paid in bonds, Minn. Rules 8092.0400
Bonuses
Estimated taxes, Minn. Rules 8093.0500
Nonresidents, Minn. Rules 8002.0200
Border city credits, Minn. Statutes 2024 290.06
Border city new industry credit, Minn. Statutes 2024 469.1734, 469.1735
Border city zones, credits
Border city zone credits, Minn. Statutes 2024 469.171, 469.1734, 469.1735
Refundable credits, Minn. Statutes 2024 469.171
Seed capital investment credit, Minn. Statutes 2024 116J.8732, 290.06
Tax credit certificates, border cities, Minn. Statutes 2024 469.1735
Bovine tuberculosis testing credit, Minn. Statutes 2024 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 2024 290.06
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Collection
Amended returns, time limitations, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Delinquent taxes, Minn. Statutes 2024 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.14
Failure to collect, criminal penalties, Minn. Statutes 2024 289A.63
Jeopardy collections, Minn. Statutes 2024 270C.36
Lawsuits, Minn. Statutes 2024 270C.58
Monetary penalties, Minn. Statutes 2024 289A.60
Underpaid taxes, Minn. Statutes 2024 289A.20
Commercial paper, see NEGOTIABLE INSTRUMENTS
Commissions (compensation), nonresidents, Minn. Rules 8002.0200
Community property, Minn. Rules 8038.0100
Composite income tax, Minn. Statutes 2024 289A.08
Computation of tax
Formulas, Minn. Statutes 2024 290.06
Generally, Minn. Statutes 2024 290.03
Partial year returns, Minn. Statutes 2024 290.32
Savings banks conducting life insurance business, Minn. Statutes 2024 290.093
Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2024 290.0679
Corporations
Additions and subtractions from income, Minn. Statutes 2024 290.0133, 290.0134
Affiliated corporations
Combined returns, Minn. Statutes 2024 290.07, 290.34
Estimated taxes, payment, Minn. Statutes 2024 289A.26
Returns, Minn. Statutes 2024 289A.08, 289A.18
Rulemaking, combined returns, Minn. Statutes 2024 289A.08
Alternative minimum tax, Minn. Statutes 2024 290.0921
Assessment, time, Minn. Statutes 2024 270C.58, 289A.38
Basis of property, Minn. Statutes 2024 290.0135
Border cities, seed capital investment credit, Minn. Statutes 2024 116J.8732, 290.06
Cannabis or hemp licensees, disallowed federal expenses, subtractions from income, Minn. Statutes 2024 290.0134
Contacts within state, exclusions, Minn. Statutes 2024 290.02
Credits, see same under this topic
Deductions, see same under this topic
Deferred foreign income, Minn. Statutes 2024 290.01, 290.0134
Divested corporations, returns, due dates, Minn. Statutes 2024 289A.18
Estimated taxes, Minn. Statutes 2024 289A.26
Evasion, criminal penalties, Minn. Statutes 2024 289A.63
Franchise taxes, see same under this topic
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2024 290.0134
Income subject to tax, Minn. Statutes 2024 290.05
Interest expenses, computation, Minn. Statutes 2024 290.34
Jurisdiction to tax, Minn. Statutes 2024 290.014, 290.015
Losses created, effect, Minn. Statutes 2024 290.34
Mining or iron ore production, tax exemption, Minn. Statutes 2024 290.05, 290.0922
Net operating loss deduction, see Deductions under this topic
Pass-through entities, Minn. Statutes 2024 289A.08, 289A.60, 290.06
Payment
Due dates, Minn. Statutes 2024 289A.20
Electronic payments, Minn. Statutes 2024 289A.26
Estimated taxes, Minn. Statutes 2024 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2024 289A.60
Extensions, Minn. Statutes 2024 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2024 289A.60
LIFO recapture amounts, Minn. Statutes 2024 289A.20
Overpayment, interest, Minn. Statutes 2024 289A.56
Tax liability, Minn. Statutes 2024 289A.31
Refund claims, Minn. Statutes 2024 289A.08, 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2024 290.06
Returns
Alternative minimum tax, computation, Minn. Statutes 2024 290.0921
Considered refund claims, Minn. Statutes 2024 289A.50
Disclosure, Minn. Statutes 2024 270B.03, 270B.14
Divested corporations, Minn. Statutes 2024 289A.18
Due dates, Minn. Statutes 2024 289A.18
Extensions, Minn. Statutes 2024 289A.19
Filing, Minn. Statutes 2024 289A.08, 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2024 289A.08
Partial year returns, Minn. Statutes 2024 290.32
S corporations, composite returns, Minn. Statutes 2024 289A.08
Violations, Minn. Statutes 2024 289A.19, 289A.60, 289A.63
Sales factor, determination, Minn. Statutes 2024 290.191
Taxes paid to other states, credits, Minn. Statutes 2024 290.06
Who may inspect, Minn. Statutes 2024 270B.03
Create automotive recovery jobs credit
Definitions, Minn. Statutes 2024 469.310
Eligibility for credit, Minn. Statutes 2024 469.315
Generally, Minn. Statutes 2024 469.3181
Size, Minn. Statutes 2024 469.312
Zones, Minn. Statutes 2024 469.312, 469.314
Credits
Allocations, Minn. Statutes 2024 290.0672, 290.0674, 290.0675
Alternative minimum tax, Minn. Statutes 2024 290.091, 290.0921
"Angel investment credit", Minn. Statutes 2024 116J.8737
Bad debt loss, Minn. Statutes 2024 289A.40
Beginning farmer tax credits, Minn. Statutes 2024 41B.0391, 290.06
Bovine tuberculosis testing, Minn. Statutes 2024 290.06
Carryback, extension, Minn. Statutes 2024 289A.38
Carryforward credits, Minn. Statutes 2024 297I.20
Carryover, limitations, Minn. Statutes 2024 290.06
Changes, notice, Minn. Statutes 2024 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2024 16D.16
Child tax credit, Minn. Statutes 2024 290.0661
Create automotive recovery jobs credit, see same under this topic
Day care expenses, children, Minn. Statutes 2024 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2024 289A.31, 290.0674, 290.0679
Estimated taxes, overpayment, Minn. Statutes 2024 289A.25, 289A.26
Excess credits, refunds, Minn. Statutes 2024 289A.50
Federal foreign tax credit, Minn. Statutes 2024 290.0132, 290.06
Federal work opportunity credit, Minn. Statutes 2024 290.0134
Film production tax credit, Minn. Statutes 2024 116U.27, 290.06, 297I.20
Franchise taxes, Minn. Statutes 2024 290.068
Historic structure rehabilitation tax credit, Minn. Statutes 2024 290.0681, 297I.20
Indian employment credit, Minn. Statutes 2024 290.0134
Investment tax credit, basis of property, Minn. Statutes 2024 290.0135
Long-term care insurance credit, Minn. Statutes 2024 290.0672
Low-income housing credits, Minn. Statutes 2024 462A.05, 462A.221 to 462A.225
Low-income housing tax credits, Minn. Rules 4900.3646
Manufactured home park sales, Minn. Statutes 2024 290.0694
Marriage penalty credit, Minn. Statutes 2024 290.0675
Military service, Minn. Statutes 2024 290.0677
Minnesota college savings plan credit, Minn. Statutes 2024 290.0684
Minnesota housing tax credit, Minn. Statutes 2024 290.0683, 297I.20
Net operating loss, individuals, Minn. Statutes 2024 289A.40
Nonresident individuals, see same under this topic
Overpayments, Minn. Rules 8050.0100
Pass-through entities tax credit, Minn. Statutes 2024 290.06
Refundable tax credits, Minn. Statutes 2024 13.46, 270B.14, 290.0677
Renters credit, Minn. Statutes 2024 290.0693
Research activities credit, Minn. Statutes 2024 290.068
Returns, Minn. Statutes 2024 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2024 290.9727
Seed capital investment credit, Minn. Statutes 2024 116J.8732, 290.06
Short line railroad infrastructure modernization tax credit, Minn. Statutes 2024 290.0695, 297I.20
Small business investment tax credit, Minn. Statutes 2024 116J.8737
Stillborn child credit, Minn. Statutes 2024 290.0685
Student loan credit, Minn. Statutes 2024 290.0682
Sustainable aviation fuel, Minn. Statutes 2024 290.0688
Taxes paid to other states or Canada, Minn. Statutes 2024 290.06
Teachers, master's degree in licensure field, Minn. Statutes 2024 290.0686
Time for taking, Minn. Statutes 2024 290.07
Transit passes, Minn. Statutes 2024 290.06
Withholding (taxes), Minn. Statutes 2024 290.92
Work incentive program (WIN), Minn. Rules 8002.0200
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2024 290.067
Damages received, sexual harassment or abuse, income and franchise taxes, subtraction, Minn. Statutes 2024 290.0132
Data, classification, assignments of refunds, Minn. Statutes 2024 290.0679
Death
Estates, see Decedents estates under this topic
Estimated taxes, Minn. Rules 8093.0400
Surviving spouse, estimated taxes, Minn. Rules 8093.0200
Decedents estates
Additions to income, federal special deductions, Minn. Statutes 2024 290.0131
Alternative minimum tax, Minn. Statutes 2024 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2024 289A.38
Basis of property, Minn. Statutes 2024 290.0135
Class of taxpayer, Minn. Statutes 2024 290.03
Composite returns, Minn. Statutes 2024 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2024 289A.25
Fiduciaries, duties, Minn. Statutes 2024 289A.08, 289A.12
Final tax returns, Minn. Statutes 2024 289A.08, 289A.18
Imposition of tax, Minn. Statutes 2024 290.22
Income subject to tax, Minn. Statutes 2024 290.05
Jurisdiction to tax, Minn. Statutes 2024 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2024 290.05
Net investment income tax, Minn. Statutes 2024 290.033
Net operating losses, deductions, Minn. Statutes 2024 290.095
Overpayments, refunds, Minn. Rules 8050.0100
Payment, violations, monetary penalties, Minn. Statutes 2024 289A.60
Personal representatives, Minn. Statutes 2024 289A.08, 289A.12
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Rates of tax, Minn. Statutes 2024 290.06
Refunds, Minn. Statutes 2024 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2024 289A.60
Subtractions from federal taxable income, Minn. Rules 8002.0300
Tax liability, Minn. Statutes 2024 270C.58
Transferees of property, duties, Minn. Statutes 2024 289A.08
Withholding, Minn. Statutes 2024 290.92, Minn. Rules 8092.0400
Deductions
Allocation, Minn. Statutes 2024 290.17
Blind taxpayers, Minn. Statutes 2024 290.0123
Business interest deductions, Minn. Statutes 2024 290.0131, 290.0132, 290.0133, 290.0134
Carryover and carryback, net operating losses, Minn. Statutes 2024 290.0131, 290.0132, 290.095
Changes, notice, Minn. Statutes 2024 290.05
Charitable contributions, Minn. Statutes 2024 290.0132, 290.091
Corporations, Minn. Statutes 2024 290.01, 290.0921, 290.21
Cost of living adjustment, Minn. Statutes 2024 290.0123
Dependent persons, Minn. Statutes 2024 290.0123
Dividends received, Minn. Statutes 2024 290.0921, 290.21
Generally, Minn. Statutes 2024 290.0132, 290.0134
Itemized deductions, Minn. Statutes 2024 290.01, 290.091
Limitations, Minn. Statutes 2024 290.0123
MFIP applicants or participants, unearned income, Minn. Statutes 2024 142G.31
Net operating losses, Minn. Statutes 2024 290.01, 290.0131, 290.0132, 290.0921, 290.095, 290.9727
Nondeductible items, Minn. Statutes 2024 290.10
Persons 65 and older, Minn. Statutes 2024 290.0123
Refunded income, Minn. Statutes 2024 290.07
Returns, Minn. Statutes 2024 289A.08
Special limited adjustment, Minn. Statutes 2024 290.993
Standard deduction, Minn. Statutes 2024 290.0123
State itemized deduction, Minn. Statutes 2024 290.01
Time for taking, Minn. Statutes 2024 290.07
Unitary businesses, Minn. Statutes 2024 290.17
Deficiencies, payment, extensions, Minn. Statutes 2024 289A.30
Definitions
Alternative minimum tax, Minn. Statutes 2024 290.091 to 290.0922
Assignment of refund, Minn. Statutes 2024 290.0679
Dependency exemption allocation, Minn. Statutes 2024 290.0121
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.02
Generally, Minn. Statutes 2024 290.01
Itemized deductions, Minn. Statutes 2024 290.0122
Jurisdiction, Minn. Statutes 2024 290.015
Marriage penalty credit, Minn. Statutes 2024 290.0675
Military service credit, Minn. Statutes 2024 290.0677
Minnesota education credit, Minn. Statutes 2024 290.0674
Minnesota family investment program, Minn. Statutes 2024 142G.02
Partnerships, Minn. Statutes 2024 289A.381
Renters credit, Minn. Statutes 2024 290.0693
Retaliatory taxes, Minn. Statutes 2024 290.05
Revenue Recapture Act, Minn. Statutes 2024 270A.03
Definitions, generally, Minn. Rules 8001.0300, 8001.9000
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2024 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.10, 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2024 289A.60
Jeopardy assessments, Minn. Statutes 2024 270C.36
Refund assignments, priority, Minn. Statutes 2024 290.0679
Dependent care credit
Defined as refundable tax credit, Minn. Statutes 2024 13.46
Excess credits, refunds, Minn. Statutes 2024 289A.50
Generally, Minn. Statutes 2024 290.067
Short form returns, Minn. Statutes 2024 289A.08
Depreciation
Alternative minimum tax, basis of property, Minn. Statutes 2024 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2024 290.0131, 290.091, 290.0921
Modifications, corporations, Minn. Statutes 2024 290.0921
Determination of tax, restoration of amounts received under claim of right, Minn. Rules 8007.0300
Disabled persons, income, subtraction, Minn. Statutes 2024 290.0132, 290.0802
Discharge of indebtedness income, corporations, individuals, additions to and subtractions from income, Minn. Statutes 2024 290.0133, 290.0134
Disclosure
Assignment of refunds, Minn. Statutes 2024 290.0679
Returns, Minn. Statutes 2024 270B.131
Dissolution of marriage, Minn. Rules 8038.0100, 8093.0200
Dividends, see DIVIDENDS
Domicile, defined, Minn. Rules 8001.0300
Earned income tax credit
Debts owed to state, setoff exclusion, Minn. Statutes 2024 16D.16
Defined as refundable tax credit, Minn. Statutes 2024 13.46
Dependent care credit, allocation, Minn. Statutes 2024 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2024 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.16, 142G.27
Easy enrollment health insurance outreach program checkoff, Minn. Statutes 2024 290.433
Education credit, Minn. Statutes 2024 289A.31, 290.0674, 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2024 293.06, 293.07
Collection, erroneous, refunds, Minn. Statutes 2024 293.14
Definitions, Minn. Statutes 2024 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2024 293.10
Evasion, penalties, perjury, Minn. Statutes 2024 293.12
Generally, Minn. Statutes 2024 293.01 to 293.14
Income reserved to donor, tax on, Minn. Statutes 2024 293.01
Interest, Minn. Statutes 2024 293.09, 293.11
Orders, delinquent taxes, Minn. Statutes 2024 293.10
Payment, Minn. Statutes 2024 293.01, 293.08, 293.09, 293.14
Place of taxation, Minn. Statutes 2024 293.03
Rate, Minn. Statutes 2024 293.01
Records, Minn. Statutes 2024 293.13
Refunds, erroneous collections, Minn. Statutes 2024 293.14
Reports about, Minn. Statutes 2024 293.04 to 293.07, 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2024 293.12
Revenue Department, duties, Minn. Statutes 2024 293.06, 293.07, 293.13
Revenues, Minn. Statutes 2024 293.14
Tax liens, Minn. Statutes 2024 293.03, 293.11
Tax notices, delinquency, Minn. Statutes 2024 293.11
Violations and penalties, Minn. Statutes 2024 293.07 to 293.09, 293.12, 293.13
Withholding by educational institution, Minn. Statutes 2024 293.09
Entertainment taxes
Generally, Minn. Statutes 2024 290.9201
Overpayments, Minn. Statutes 2024 289A.50, 289A.56
Payment, Minn. Statutes 2024 289A.20, 289A.31, 289A.60, 290.9201
Refunds, Minn. Statutes 2024 289A.50, 289A.56
Returns
Due dates, Minn. Statutes 2024 289A.18
Extensions, Minn. Statutes 2024 289A.19
Filing, Minn. Statutes 2024 289A.08, 290.9201
Filing violations, monetary penalties, Minn. Statutes 2024 289A.60
Withholding
Generally, Minn. Statutes 2024 290.92, 290.9201
Interest, Minn. Statutes 2024 289A.56
Overpayments, Minn. Statutes 2024 289A.50, 289A.56
Payment, due dates, Minn. Statutes 2024 289A.20
Refunds, Minn. Statutes 2024 289A.50
Returns, filing, Minn. Statutes 2024 289A.09, 289A.18, 289A.19, 290.9201
Statements, providing to payees, Minn. Statutes 2024 289A.09, 290.9201
Estates, see Decedents estates under this topic
Estimated taxes
Amount to be paid, Minn. Rules 8093.0500
Based on pending IRS audits, Minn. Statutes 2024 289A.38
Credits, Minn. Rules 8050.0100
Due dates, Minn. Statutes 2024 289A.56
Electronic payments, exemption, Minn. Statutes 2024 270C.42
Exceptions, Minn. Rules 8093.0500
Generally, Minn. Statutes 2024 289A.25, 289A.26
Installments, underpayment, Minn. Rules 8093.0500
Partial years, individuals, Minn. Rules 8093.0600
Partnerships, composite estimates, Minn. Statutes 2024 289A.08
Payment, Minn. Statutes 2024 289A.25, 289A.26, 289A.50
Payment with refunds, Minn. Rules 8050.0100
Short taxable years, Minn. Rules 8093.0400
Unemployment insurance benefit applicants, filing, Minn. Statutes 2024 268.145
Unitary group franchise taxes, Minn. Rules 8019.0405
Evasion
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.12
Felony, Minn. Statutes 2024 289A.63
Jeopardy assessment, Minn. Statutes 2024 270C.36
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
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2024 41A.05
Alternative minimum tax, Minn. Statutes 2024 290.0921
Common trust funds, Minn. Statutes 2024 290.281
Dependency exemption allocation, Minn. Statutes 2024 290.0121, 518A.38
Entertainment entities, Minn. Statutes 2024 290.9201
Entities claiming, Minn. Statutes 2024 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2024 290.05
Exempt revenues, Minn. Statutes 2024 290.05
Firefighters relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2024 424A.10
Fraternal benefit societies, Minn. Statutes 2024 64B.24
Great Lakes Commission, Minn. Statutes 2024 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2024 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2024 136A.39
Housing Finance Agency, Minn. Statutes 2024 462A.19
Individual retirement accounts, Minn. Statutes 2024 290.26
Insolvent farmers, Minn. Statutes 2024 290.491
Interest income, Minn. Rules 8002.0300
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2024 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2024 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2024 136D.88
Investigation by Revenue Department, Minn. Statutes 2024 290.05
Investment securities, enumerated, Minn. Rules 8002.0300
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2024 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2024 62Q.03
Nonresident entertainers, Minn. Statutes 2024 290.9201
Nursing facility workforce incentive grant program, Minn. Statutes 2024 256.4766
Real estate mortgage investment conduits, Minn. Statutes 2024 290.9741
Regional railroad authorities, Minn. Statutes 2024 398A.05
Revocation, Minn. Statutes 2024 290.05
Rural Finance Authority, Minn. Statutes 2024 41B.20
S corporations, Minn. Statutes 2024 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2024 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2024 383B.51
State university revenue bonds, interest, Minn. Statutes 2024 136F.98
Withholding, Minn. Rules 8092.0700
Extensions
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2024 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2024 289A.42
Credits, carryback, Minn. Statutes 2024 289A.18
Federal extensions, Minn. Statutes 2024 289A.19
Federal withholding or income taxes, Minn. Statutes 2024 289A.42, 290.05
Information returns, Minn. Statutes 2024 289A.19
Notice, Minn. Statutes 2024 290.05
Payment, Minn. Statutes 2024 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2024 289A.42
Returns, filing, Minn. Statutes 2024 289A.19, 289A.30, 289A.39
Federal adjusted gross income
Generally, see Income under this topic
Incorrect determination, extension of assessment period, Minn. Statutes 2024 289A.38
Partnerships, federal adjustments, Minn. Statutes 2024 289A.381
Federal earned income tax credit, see Earned income tax credit under this topic
Federal foreign tax credit
Generally, Minn. Statutes 2024 290.06
Subnational foreign taxes carryover, subtraction from income, Minn. Statutes 2024 290.0132
Federal income taxes
Changes, notice to Revenue Department, Minn. Statutes 2024 289A.38
Exempt organizations, see Exemptions under this topic
Low-income housing credits, Minn. Statutes 2024 462A.05, 462A.221 to 462A.225
Management and Budget Department, duties, Minn. Statutes 2024 16A.13
Payroll taxes, withholding, Minn. Statutes 2024 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2024 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2024 268.145
Federal land occupants, right to tax, Minn. Statutes 2024 1.042
Federal laws, effective dates, Minn. Statutes 2024 290.01
Federal taxable income, see Income under this topic
Federal taxable income, subtractions from, Minn. Rules 8002.0300
Fees, paper returns, filing fees, Minn. Statutes 2024 289A.08
Fiduciaries, see FIDUCIARIES
Fiduciary income taxes
Assessment and collection, statutes of limitations, Minn. Statutes 2024 270C.58, 289A.38
Fiduciary capacity, notice, Minn. Statutes 2024 290.30
Payment
Due dates, Minn. Statutes 2024 289A.20
Duty to pay, Minn. Statutes 2024 290.30
Electronic payments, Minn. Statutes 2024 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2024 289A.60
Extensions, Minn. Statutes 2024 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2024 289A.60
Liability, Minn. Statutes 2024 270C.58, 290.04
Overpayment, interest, Minn. Statutes 2024 289A.56
Returns, Minn. Statutes 2024 289A.08, 289A.12, 289A.18, 289A.19, 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2024 290.04
Withholding, Minn. Statutes 2024 290.92
Film production tax credit, Minn. Statutes 2024 116U.27, 290.06, 297I.20
Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2024 290.0132
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
Forms, nongame wildlife checkoff, Minn. Statutes 2024 289A.08, 290.431, 290.432
Franchise taxes
Alternative minimum tax, see same under this topic
Border city zone credits, Minn. Statutes 2024 469.1735
Credits, research credit, Minn. Statutes 2024 290.068
Delinquent taxes, notice, Minn. Statutes 2024 270C.725
Generally, Minn. Statutes 2024 290.0922
Imposition of tax, Minn. Statutes 2024 290.02, 290.0921, 290.0922
Measurement by net income, Minn. Statutes 2024 290.02
Rate, Minn. Statutes 2024 290.06
Waivers, Minn. Statutes 2024 290.9729
Future estates, imposition of tax, Minn. Statutes 2024 290.22
Generally, Minn. Statutes 2024 290.01 to 290.9742
Gifts, wildlife checkoff, Minn. Rules 8043.0200
Gross income, see Income under this topic
Gross income, nonresidents and part-year residents, Minn. Rules 8002.0200
Heads of households, rates of tax, Minn. Statutes 2024 290.06
Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.06
Imposition of tax
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2024 290.371
Classes of taxpayers, Minn. Statutes 2024 290.03
Entertainment taxes, Minn. Statutes 2024 290.9201
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2024 290.05, 290.22
S corporations, Minn. Statutes 2024 290.9725 to 290.9729
Improvements, see IMPROVEMENTS
Income
Accounting, Minn. Statutes 2024 290.07
Additions to, Minn. Statutes 2024 290.0131, 290.0133
Adjusted gross income, defined, Minn. Statutes 2024 290.01
Allocation to state, Minn. Statutes 2024 290.17, 290.20, 290.36, 290.9201
Alternative minimum taxable income, computation, Minn. Statutes 2024 290.091
Apportionment formulas, Minn. Statutes 2024 290.191, 290.20
Cash in excess of 10,000 dollars, Minn. Statutes 2024 290.48
Changes, notice, Minn. Statutes 2024 290.05
Deductions, see Deductions under this topic
Definitions, Minn. Statutes 2024 290.01
Exemptions, see Exemptions under this topic
Gross income, defined, Minn. Statutes 2024 290.01
Imposition of tax, Minn. Statutes 2024 290.03
Net income, defined, Minn. Statutes 2024 290.01
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2024 289A.38
Partial year returns, Minn. Statutes 2024 290.32
Partnerships, see Partnerships under this topic
Refunded income, Minn. Statutes 2024 290.07
Returns, Minn. Statutes 2024 289A.08
S Corporations, see S Corporations under this topic
Subtractions from, Minn. Statutes 2024 290.0132, 290.0134, 290.0802
Taxable income, defined, Minn. Statutes 2024 290.01
Incorporation by reference, internal revenue code, Minn. Rules 8001.9000
Individuals
Additions and subtractions from income, Minn. Statutes 2024 290.0131, 290.0132
Alternative minimum tax, Minn. Statutes 2024 290.091
Armed forces members, Minn. Statutes 2024 289A.39
Assessment, time, Minn. Statutes 2024 270C.58, 289A.38
Basis of property, Minn. Statutes 2024 290.0135
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2024 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2024 289A.50
Class of taxpayer, Minn. Statutes 2024 290.03
Credits, see same under this topic
Dependent exemption, Minn. Statutes 2024 290.0121
Estimated taxes, see same under this topic
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
Income subject to tax, Minn. Statutes 2024 290.05
Itemized deductions, Minn. Statutes 2024 290.0122
Jurisdiction to tax, Minn. Statutes 2024 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2024 290.05
Net investment income tax, Minn. Statutes 2024 290.033
Net operating loss carryback, refund or credit, Minn. Statutes 2024 289A.40
Net operating losses, deductions, Minn. Statutes 2024 290.0131, 290.0132, 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2024 290.05
Part-year resident individuals, see same under this topic
Partial year, estimated taxes, Minn. Rules 8093.0400
Payment, Minn. Statutes 2024 289A.20, 289A.31, 289A.56, 289A.60
Rates of tax, Minn. Statutes 2024 290.06
Refunds, defined, Minn. Statutes 2024 270A.03
Returns, Minn. Statutes 2024 289A.08, 289A.18, 289A.60
Standard deduction, Minn. Statutes 2024 290.0123
Subtractions from federal taxable income, Minn. Rules 8002.0300
Information returns
Filing, Minn. Statutes 2024 289A.12, 289A.18, 289A.19, 289A.60
Statements to payees, Minn. Statutes 2024 289A.12
Information returns, hospices, Minn. Rules 4664.0010
Installment payments, overpayments, Minn. Rules 8050.0100
Instruction books, Minn. Statutes 2024 289A.08
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2024 60K.43
Interest
Amended returns, Minn. Rules 8160.0300
Armed forces members, Minn. Statutes 2024 289A.39
Assessments, when no return filed, Minn. Rules 8160.0630
Corporation expenses, computation, Minn. Statutes 2024 290.34
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2024 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.09, 293.11, 293.14
Extensions, Minn. Statutes 2024 289A.19
Itemized deductions, Minn. Statutes 2024 290.0122
Overpayment, Minn. Statutes 2024 289A.56
Payment, liability, Minn. Statutes 2024 270C.58, 289A.31
Substantial understatement of amount due, Minn. Statutes 2024 289A.60
Inventories, see INVENTORIES
Investigations, entities claiming exemptions, Minn. Statutes 2024 290.05
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Statutes 2024 290.0122
Alternative minimum tax, Minn. Statutes 2024 290.091
Subtractions from income, Minn. Statutes 2024 290.0132
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2024 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2024 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2024 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2024 469.316
Jobs credit
Eligibility, Minn. Statutes 2024 290.06, 469.315
Generally, Minn. Statutes 2024 469.318
Repayment obligation, Minn. Statutes 2024 469.319
Repayment obligation, Minn. Statutes 2024 469.319
Subtractions from income, Minn. Statutes 2024 290.0132
Joint refunds, proportional ownership, Minn. Statutes 2024 270A.03
Joint returns
Assessments, orders, Minn. Statutes 2024 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2024 289A.50
Dependent care credit, Minn. Statutes 2024 290.067
Innocent spouse relief, Minn. Statutes 2024 289A.31
Married persons, filing, Minn. Statutes 2024 289A.08
Payment, liability, Minn. Statutes 2024 289A.31
Rates of tax, Minn. Statutes 2024 290.06
Signatures, Minn. Statutes 2024 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2024 290.0802
Joint returns, spouses, joint and several liability, Minn. Rules 8160.0500
Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.11
Jurisdiction to tax
Generally, Minn. Statutes 2024 290.014, 290.015
Minimum contacts, Minn. Statutes 2024 290.015, 290.02
Trade or business income, Minn. Statutes 2024 290.17
Labor, see LABOR AND EMPLOYMENT
Lawsuits
Assessment and collection, statutes of limitations, Minn. Statutes 2024 270C.58
Assignments of refunds, Minn. Statutes 2024 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.09, 293.11
Venue, Minn. Statutes 2024 289A.63
Legacies, lottery, Minn. Rules 7857.6000
Liens, taxes, educational institutions, Minn. Statutes 2024 293.03, 293.11
Limitation of actions, refunds, Minn. Rules 8050.0100
Limited liability company
Gross income, allocation to state, Minn. Statutes 2024 290.17
Jurisdiction to tax, Minn. Statutes 2024 290.014
Local governments, new taxes, Minn. Statutes 2024 477A.016
Long-term care insurance credit, Minn. Statutes 2024 290.0672
Long-term services and supports workforce incentive grants, subtraction from income, Minn. Statutes 2024 256.4764
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2024 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2024 462A.223
Definitions, Minn. Statutes 2024 462A.221
Loans for, Minn. Statutes 2024 462A.05
Notice requirements, Minn. Statutes 2024 462A.225
Low-income housing tax credits, economic development and housing challenge program, in-kind contributions, Minn. Rules 4900.3646
Lump-sum distributions tax
Computation, Minn. Statutes 2024 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2024 290.06
Nonresident individuals, exemption, Minn. Statutes 2024 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2024 290.0802
Marriage penalty credit, Minn. Statutes 2024 290.0675
Married persons
Marital status determination, Minn. Statutes 2024 290.01
Rates of tax, Minn. Statutes 2024 290.06
Subtraction for elderly and disabled, Minn. Statutes 2024 290.0802
Metropolitan Council, exemption, Minn. Statutes 2024 473.448
Military service credit, Minn. Statutes 2024 290.0677
Mining companies
Assessment and collection, statutes of limitations, Minn. Statutes 2024 289A.38
Payment, Minn. Statutes 2024 289A.20, 289A.56, 289A.60
Penalties, civil, Minn. Statutes 2024 289A.60
Returns, filing, Minn. Statutes 2024 289A.08, 289A.18, 289A.19, 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2024 289A.60
Tax liability, Minn. Statutes 2024 289A.31, 289A.60
Minnesota college savings plan
Credit, Minn. Statutes 2024 290.0684
Distributions, additions to income, Minn. Statutes 2024 290.0131
Minnesota education credit
Assignment of refunds, Minn. Statutes 2024 290.0679
Generally, Minn. Statutes 2024 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2024 289A.31
Minnesota housing tax credit, Minn. Statutes 2024 290.0683, 297I.20
Motor vehicles, see MOTOR VEHICLES
Net income, see Income under this topic
Net operating losses, carryover, applications, Minn. Statutes 2024 290.095
Noncash remuneration, withholding, Minn. Rules 8092.1200
Nondeductible items
Additions to income, Minn. Statutes 2024 290.0131, 290.0133
Enumerated, Minn. Statutes 2024 290.10
Nongame wildlife checkoff, Minn. Rules 8043.0200
Corporations, Minn. Statutes 2024 290.432
Individuals, Minn. Statutes 2024 290.431
Long and short form returns, Minn. Statutes 2024 289A.08
Written notice from tax preparers, Minn. Statutes 2024 270C.445
Nonresident entertainers, see Entertainment taxes under this topic
Nonresident individuals
Class of taxpayer, Minn. Statutes 2024 290.03
Credits, allocation, Minn. Statutes 2024 290.06, 290.0672, 290.0674, 290.0675
Dependent care credit, allocation, Minn. Statutes 2024 290.067
Estimated taxes, Minn. Statutes 2024 289A.25
Gross income, Minn. Statutes 2024 290.081, 290.17
Jurisdiction to tax, Minn. Statutes 2024 290.014
Lump-sum distribution tax, exemption, Minn. Statutes 2024 290.032
Retirement income, exemption, Minn. Statutes 2024 290.17
Returns, filing, Minn. Statutes 2024 289A.08, 290.014
Tax liability, computation, Minn. Statutes 2024 290.06
Working family credit, allocation, Minn. Statutes 2024 290.0671
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
Orders
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2024 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.10
Organ donors, income, subtractions, Minn. Statutes 2024 290.0132
Overpayment
Alternative minimum taxable income, subtraction, Minn. Statutes 2024 290.091
Entertainment taxes, Minn. Statutes 2024 289A.50, 289A.56
Individuals, estates, and trusts, subtractions from income, Minn. Statutes 2024 290.0132
Interest, Minn. Statutes 2024 289A.56
Nonresident withholding tax, Minn. Statutes 2024 289A.50
Overpayments, Minn. Rules 8050.0100
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2024 290.091
Child tax credit, allocation, Minn. Statutes 2024 290.0661
Credits, see same under this topic
Days spent outside of state, record keeping, Minn. Statutes 2024 290.01
Dependent care credit, allocation, Minn. Statutes 2024 290.067
Gross income, allocation to state, Minn. Statutes 2024 290.17
Minnesota college savings plan credit, allocation, Minn. Statutes 2024 290.0684
Net investment income tax, Minn. Statutes 2024 290.033
Renters credit, Minn. Statutes 2024 290.0693
Tax liability, computation, Minn. Statutes 2024 290.06
Working family credit, allocation, Minn. Statutes 2024 290.0671
Partial years, estimated taxes, Minn. Rules 8093.0400, 8093.0600
Partnerships
Audits, Minn. Statutes 2024 289A.382
Credits, see same under this topic
Definitions, Minn. Statutes 2024 289A.381
Elections
Assessment payments, Minn. Statutes 2024 289A.382
Pass-through entity tax, Minn. Statutes 2024 289A.08
Estimated taxes, Minn. Statutes 2024 289A.08, 289A.25
Franchise taxes, Minn. Statutes 2024 290.0922
Gross income, computation, Minn. Rules 8002.0200
Income
Allocation to state, Minn. Statutes 2024 290.31
Computation, Minn. Statutes 2024 290.311
Jurisdiction to tax, Minn. Statutes 2024 290.014, 290.015
Minimum fees, computation, Minn. Statutes 2024 290.0922
Nonresident partners, installment sale gains, recognition, Minn. Statutes 2024 290.0137
Pass-through entities, Minn. Statutes 2024 289A.08, 289A.60, 290.06
Payment, violations, monetary penalties, Minn. Statutes 2024 289A.60
Physical presence test, exemption, Minn. Rules 8001.0300
Reporting and payment requirements, Minn. Statutes 2024 289A.382
Research credit, Minn. Statutes 2024 290.068
Returns
Automatic extensions, Minn. Statutes 2024 289A.19
Due dates, Minn. Statutes 2024 289A.18
Filing, Minn. Statutes 2024 289A.08, 289A.09, 290.014
Filing violations, monetary penalties, Minn. Statutes 2024 289A.60
Nonresident partners, composite returns, Minn. Statutes 2024 289A.08
Signatures, Minn. Statutes 2024 289A.08, 289A.09
State representatives, Minn. Statutes 2024 289A.382
Statements, providing to partners, Minn. Statutes 2024 289A.09
Tax liability, Minn. Statutes 2024 289A.31
Violations, Minn. Statutes 2024 289A.60, 289A.63
Withholding (taxes)
Nonresident partners, Minn. Statutes 2024 290.92
Overpayment, Minn. Statutes 2024 289A.50
Payment, Minn. Statutes 2024 289A.20, 289A.60
Returns, filing, Minn. Statutes 2024 289A.60
Tax liens, Minn. Statutes 2024 290.92
Pass-through entities, Minn. Statutes 2024 289A.08, 289A.60, 290.06
Passive investment income, Minn. Statutes 2024 290.9729
Payment
Accounting period change, Minn. Statutes 2024 290.07
Corporations, returns, filing extension, Minn. Statutes 2024 289A.19
Due dates, Minn. Statutes 2024 289A.20, 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.08, 293.09, 293.14
Electronic payments, Minn. Statutes 2024 270C.42, 289A.20, 289A.26, 289A.60
Entertainment taxes, Minn. Statutes 2024 289A.20, 289A.31, 290.9201
Estimated taxes, Minn. Statutes 2024 268.145, 289A.25, 289A.26, 289A.38
Extensions, Minn. Statutes 2024 289A.30
Failure to pay, Minn. Statutes 2024 168.27, 289A.60, 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2024 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2024 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2024 290.9705
Overpayment, see same under this topic
Specific taxes
Taxes paid or accrued within taxable year, Minn. Statutes 2024 290.01, 290.0122
Taxes paid to other states or Canada, credits, Minn. Statutes 2024 290.06
Underpayment, Minn. Statutes 2024 289A.20
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
Armed forces members, Minn. Statutes 2024 289A.39
Assessments, when no return filed, Minn. Rules 8160.0630
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.07, 293.08, 293.12, 293.14
Extensions, Minn. Statutes 2024 289A.19
Generally, Minn. Statutes 2024 289A.60
Payment, liability, Minn. Statutes 2024 270C.58, 289A.31
Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.03
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Presumptions
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2024 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2024 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2024 290.015
Taxable net income, allocation to state, Minn. Statutes 2024 290.20
Presumptions, domicile, Minn. Rules 8001.0300
Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.10
Property, Minn. Statutes 2024 290.015
Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2024 290.0131
Qualified retirement benefits, income, subtractions, Minn. Statutes 2024 290.0132
Rates
Alternative minimum tax, Minn. Statutes 2024 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2024 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.01
Entertainment taxes, Minn. Statutes 2024 290.9201
Franchise taxes, Minn. Statutes 2024 290.02, 290.06
Generally, Minn. Statutes 2024 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2024 290.06
S corporations, Minn. Statutes 2024 290.9725 to 290.9729
Schedules, Minn. Statutes 2024 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2024 290.05
Rebate, Minn. Statutes 2024 16A.46, 142A.14, 256.028
Reciprocity, Minn. Statutes 2024 290.081, 290.92, Minn. Rules 8002.0200
Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.13
Refundable tax credits, see Credits under this topic
Refunds
Armed forces members, death while serving, Minn. Statutes 2024 289A.39
Assignment, Minn. Statutes 2024 290.0679
Bad debt loss, Minn. Statutes 2024 289A.40
Child tax credit, Minn. Statutes 2024 290.0661
Corporations, subtractions from income, Minn. Statutes 2024 290.0134
Denial, administrative review, Minn. Statutes 2024 289A.50
Dissolution of marriage, notice, Minn. Statutes 2024 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.14
Entertainment taxes, Minn. Statutes 2024 289A.50, 289A.56
Erroneous collections, Minn. Statutes 2024 289A.50, 293.14
Filing claims, suspension during disability period, Minn. Statutes 2024 289A.40
Form prepared by Revenue Department, Minn. Statutes 2024 289A.50
Individual income tax refunds, defined, Minn. Statutes 2024 270A.03
Innocent spouse relief, Minn. Statutes 2024 289A.31
Interest overpayments, Minn. Statutes 2024 289A.50
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2024 469.318, 469.319
Joint refunds, allocation, Minn. Rules 8165.0400
Joint refunds, proportional ownership, Minn. Statutes 2024 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2024 142G.16
Minnesota education credit, Minn. Statutes 2024 290.0674, 290.0679
Net operating loss, Minn. Statutes 2024 289A.40, 290.095
Offsets, Minn. Statutes 2024 142G.02, 142G.15, 256.019
Overpayments, Minn. Rules 8050.0100
Payable from general fund, Minn. Statutes 2024 290.62
Renters credit, Minn. Statutes 2024 290.0693
Returns considered as, Minn. Statutes 2024 289A.50
Statutes of limitations, Minn. Statutes 2024 289A.40
Stillborn child credit, Minn. Statutes 2024 290.0685
Sustainable aviation fuel facilities, Minn. Statutes 2024 297A.71
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2024 289A.31
Timely filing, Minn. Statutes 2024 289A.40
Unitary group franchise taxes, Minn. Rules 8019.0405, 8019.0500
Withholding from, Minn. Statutes 2024 289A.50
Renters credit, Minn. Statutes 2024 290.0693
Reports about
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2024 270C.13
Research activities credit, Minn. Statutes 2024 290.068
Residents, Minn. Rules 8001.0300
Generally, see Individuals under this topic
Nonresident individuals, see same under this topic
Part-year resident individuals, see same under this topic
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, Minn. Statutes 2024 289A.38, 469.319
Amended returns, effect, Minn. Rules 8160.0300
Attachments, amended property tax refund returns, Minn. Statutes 2024 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2024 270C.20
Checkoffs, Minn. Statutes 2024 10A.31, 270C.445, 289A.08, 290.431, 290.432, 290.433
Composite returns, Minn. Statutes 2024 289A.08, 289A.60
Copies, Minn. Statutes 2024 290.0679, 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2024 256.959
Disclosure, Minn. Statutes 2024 270B.131, 270B.14, 270B.18
Disposition, Minn. Statutes 2024 270C.20
Due dates, Minn. Statutes 2024 289A.18, 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2024 293.12
Entertainment taxes, see same under this topic
Ethanol production facility loan program applicants, Minn. Rules 1654.0030
Extensions, Minn. Statutes 2024 289A.19, 289A.39
Failure to file, penalties, Minn. Statutes 2024 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2024 289A.63
Federal tax returns, Minn. Statutes 2024 289A.08, 289A.38, 289A.60
Filing, Minn. Statutes 2024 273.124, 289A.08, 290.014
Filing, reciprocity exclusion, Minn. Rules 8002.0200
Fractional year returns, Minn. Statutes 2024 289A.08, 290.32
Franchise taxes, Minn. Statutes 2024 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2024 289A.60
Generally, Minn. Statutes 2024 289A.08, Minn. Rules 8038.0100
Hospices, Minn. Rules 4664.0010
Husband and wife, Minn. Rules 8038.0100
Information returns, see same under this topic
Joint returns, see same under this topic
Multiple returns filed before due date, effect, Minn. Rules 8160.0300
Partial year returns, Minn. Statutes 2024 290.32
Preparation by Revenue Department, Minn. Rules 8160.0620
Refunds claims, returns considered as, Minn. Statutes 2024 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2024 290.095
Separate returns, accounting period change, Minn. Statutes 2024 289A.08, 290.32
Specific persons or entities
Unitary combined group franchise tax returns, Minn. Rules 8019.0405
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2024 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2024 270A.10
Revenues
Distribution, Minn. Statutes 2024 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2024 290.081
Reversal of designation, wildlife checkoff, Minn. Rules 8043.0200
Rural Finance Authority, exemption, Minn. Statutes 2024 41B.20
S corporations, see S CORPORATIONS
Capital gains, Minn. Statutes 2024 290.9728
Certain built-in gains, Minn. Statutes 2024 290.9727
Deductions, Minn. Statutes 2024 290.0132, 290.9727
Estimated taxes, Minn. Statutes 2024 289A.25
Franchise taxes, Minn. Statutes 2024 290.0922
Jurisdiction to tax, Minn. Statutes 2024 290.015
Minimum fees, Minn. Statutes 2024 290.9725
Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2024 290.0137
Passive investment income, Minn. Statutes 2024 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2024 289A.60
Research credit, Minn. Statutes 2024 290.068
Returns, Minn. Statutes 2024 289A.08, 289A.18, 289A.19, 289A.60
Taxable income, Minn. Statutes 2024 290.9726, 290.9727, 290.9728, 290.9729
Violations, monetary penalties, Minn. Statutes 2024 289A.60
Withholding (taxes)
Minimum fees, Minn. Statutes 2024 290.9725
Overpayment, Minn. Statutes 2024 289A.50
Payment, Minn. Statutes 2024 289A.20, 289A.31, 289A.60
Returns, filing, Minn. Statutes 2024 289A.09, 289A.18, 289A.19, 289A.60
Savings banks conducting life insurance business, tax computation, Minn. Statutes 2024 290.093
Schedules and tables
Franchise taxes, Minn. Statutes 2024 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2024 290.0802
Tax rates, Minn. Statutes 2024 290.06
Withholding (taxes), Minn. Statutes 2024 290.92
Working family credit, Minn. Statutes 2024 290.0671
Seed capital investment credit, Minn. Statutes 2024 116J.8732, 290.06
Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2024 62L.02
Separate maintenance, estimated taxes, husband and wife, Minn. Rules 8093.0200
Small business investment tax credit
Amount, Minn. Statutes 2024 290.0692
Generally, Minn. Statutes 2024 116J.8737, 290.0692
Qualified small businesses and investors, certification, Minn. Statutes 2024 116J.8737
Sunset, Minn. Statutes 2024 290.0692
Solicitation of business, Minn. Statutes 2024 290.015
Spouses
Estimated taxes, Minn. Rules 8093.0200
Returns, Minn. Rules 8038.0100
Splitting income, Minn. Rules 8038.0100
State budget, recommended revenue targets, Minn. Statutes 2024 16A.102
State elections campaign account checkoff, Minn. Statutes 2024 10A.31
State itemized deduction, Minn. Statutes 2024 290.01
Statutes of limitations
Assessment, Minn. Statutes 2024 289A.38
Assessment and collection lawsuits, Minn. Statutes 2024 270C.58
Refunds, Minn. Statutes 2024 289A.40
Violations, generally, Minn. Statutes 2024 289A.63
Stillborn child credit, Minn. Statutes 2024 290.0685
Stock, see STOCKS
Student loan credit, Minn. Statutes 2024 290.0682
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
Surviving spouses, Minn. Statutes 2024 290.01
Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.06
Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2024 290.05
Tax liability, Minn. Rules 8160.0500
Armed forces members, death while serving, exception, Minn. Statutes 2024 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2024 289A.39
Classes of taxpayers, Minn. Statutes 2024 290.03
Corporations, accrual, Minn. Statutes 2024 290.04
Dissolution of marriage, effect, Minn. Statutes 2024 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.01, 293.09
Fiduciaries, Minn. Statutes 2024 290.04, 290.30
Innocent spouse relief, Minn. Statutes 2024 289A.31
Joint returns, Minn. Statutes 2024 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2024 290.31
Real estate mortgage investment conduits, Minn. Statutes 2024 290.9742
Returns, Minn. Statutes 2024 289A.08
Third parties providing wages, Minn. Statutes 2024 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2024 289A.31
Transferees of property, Minn. Statutes 2024 270C.58
Understatement, monetary penalties, Minn. Statutes 2024 289A.60
Unemployment insurance applicants, Minn. Statutes 2024 268.145, 290.92
Who is liable, Minn. Statutes 2024 270C.58, 289A.31
Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.03, 293.11
Tax notices
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.11
Jeopardy assessments, Minn. Statutes 2024 270C.36
Tax preferences
Alternative minimum tax, Minn. Statutes 2024 290.091
Alternative minimum taxable income, Minn. Statutes 2024 290.0921
Changes, notice, Minn. Statutes 2024 290.05
Tax preparers, practice before Revenue Department, Minn. Rules 8052.0300, 8052.0400
Tax shelters, abusive, promotion, Minn. Statutes 2024 289A.60
Tax tables, see Schedules and tables under this topic
Taxable income, see Income under this topic
Taxable income, investment securities, enumerated, Minn. Rules 8002.0300
Taxable years, returns, Minn. Statutes 2024 289A.08
Taxpayers
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2024 289A.42
Assignment of refunds, procedures, Minn. Statutes 2024 290.0679
Cannabis or hemp licensees, disallowed federal expenses, subtractions from income, Minn. Statutes 2024 290.0132
Classes of taxpayers, enumerated, Minn. Statutes 2024 290.03
Consent, Minn. Statutes 2024 270B.131, 290.0679
Deferred foreign income, subtractions from income, Minn. Statutes 2024 290.0132
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.01
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2024 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2024 290.30
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2024 290.0132
Information about, disclosure, Minn. Statutes 2024 289A.08
Miscellaneous deductions, Minn. Statutes 2024 290.0122
Net operating losses, carryover, applications, Minn. Statutes 2024 290.095
Nonresidents, reciprocity, Minn. Statutes 2024 290.081, 290.92
Notice given, Minn. Statutes 2024 289A.31, 289A.38
Notice received, Minn. Rules 8160.0500
Notice received, jeopardy assessments, Minn. Statutes 2024 270C.36
Personal casualty losses, itemized deductions, Minn. Statutes 2024 290.0122
Petitions by, taxable net income, allocation methods, Minn. Statutes 2024 290.20
Qualified beneficiaries defined as, Minn. Statutes 2024 290.0672
Records and record keeping, claims of nonresidency, Minn. Rules 8001.0300
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.04, 293.07, 293.12
Signatures, returns, Minn. Statutes 2024 289A.08
Special limited adjustment, deductions, Minn. Statutes 2024 290.993
Specific taxpayers
Tax liability, fiduciary relationship, effect, Minn. Statutes 2024 290.04
Taxpayer receipt, Minn. Statutes 2024 289A.08
Volunteer ambulance attendants, status, Minn. Statutes 2024 144E.001
Trades, see Jurisdiction to tax under this topic
Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2024 290.0132
Trusts
Additions to income, federal special deductions, Minn. Statutes 2024 290.0131
Alternative minimum tax, Minn. Statutes 2024 290.091
Basis of property, Minn. Statutes 2024 290.0135
Class of taxpayer, Minn. Statutes 2024 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2024 289A.25
Extensions or changes to tax status or return information, Minn. Statutes 2024 290.05
Imposition of tax, Minn. Statutes 2024 290.22
Income subject to tax, Minn. Statutes 2024 290.05
Jurisdiction to tax, Minn. Statutes 2024 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2024 290.05
Net investment income tax, Minn. Statutes 2024 290.033
Net operating losses, deductions, Minn. Statutes 2024 290.095
Overpayments, refunds, Minn. Rules 8050.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Rates of tax, Minn. Statutes 2024 290.06
Subtractions from federal taxable income, Minn. Rules 8002.0300
Subtractions from income, Minn. Statutes 2024 290.0132
Withholding, Minn. Rules 8092.0400
Withholding tax payments, Minn. Statutes 2024 289A.19
Tuition savings plans, distributions, additions to income, Minn. Statutes 2024 290.0131
Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500
Unitary businesses
Alternative minimum tax, Minn. Statutes 2024 290.0921
Combined reports, Minn. Statutes 2024 290.17
Definitions, Minn. Statutes 2024 290.17
Filing requirements, Minn. Statutes 2024 289A.08
Gross income, allocation to state, Minn. Statutes 2024 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2024 290.17
Ownership of interest, exceptions, Minn. Statutes 2024 290.015
Research activities credit, Minn. Statutes 2024 290.068
Tax shelters, reportable transactions, Minn. Statutes 2024 289A.121, 289A.60
Vacation pay, nonresidents, Minn. Rules 8002.0200
Veterans, military service credit, Minn. Statutes 2024 290.0677
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2024 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2024 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2024 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2024 289A.63
Violations and penalties, nonpayment, assessor licenses, suspension, revocation, or denial, Minn. Rules 1950.1090
Wage brackets, withholding, Minn. Rules 8092.0500
Waivers
Additional taxes, Minn. Statutes 2024 289A.25
S corporations, franchise taxes, Minn. Statutes 2024 290.9729
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
Withholding (taxes)
Educational institutions, exempt property subject to tax, Minn. Statutes 2024 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2024 270C.58, 289A.31
Federal payroll taxes, Minn. Statutes 2024 16A.13
Overpayment, interest, Minn. Statutes 2024 289A.56
Refunds, Minn. Statutes 2024 289A.50
Unemployment insurance benefit applicants, Minn. Statutes 2024 268.145
Working family credit
Defined as refundable tax credit, Minn. Statutes 2024 13.46
Generally, Minn. Statutes 2024 290.0671
MFIP, Minn. Statutes 2024 142G.16, 142G.27
MinnesotaCare enrollees, application for, Minn. Statutes 2024 256L.15