Minnesota Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Minnesota Secretary of State
180 State Office Building

100 Reverend Dr. Martin Luther King Jr. Blvd.

St. Paul, MN  55155

(651) 296-2803
Greater MN toll free: 1-877-551-6767

FAX: (651) 297-7067

http://www.sos.state.mn.us/home/index.asp

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Minnesota Department of Revenue

600 North Robert Street
St. Paul
, MN 55101

(651) 556-3075

E-mail: businessincome.tax@state.mn.us

http://www.taxes.state.mn.us/

Minnesota State Statutes

To research the State Statutes for Minnesota Corporations, click here.

To research the State Statutes for Minnesota LLCs, click here.

To research the State Statutes for Minnesota Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

There is no filing fee for Domestic Corporations that file on a timely basis without Amendments; there is a $35 penalty for late filing. The filing fee for Foreign Corporations is $135.

 

Forms:

Annual Renewal (Online) - Online Annual Business Renewal

Profit Annual Renewal - Domestic Profit Annual Renewal

Non-Profit Annual Renewal - Domestic Non-Profit Annual Renewal

Foreign Annual Renewal - Foreign Profit or Non-Profit Annual Renewal

 

Due Date:

 

An annual registration form must be filed with the Secretary of State by December 31st.

 

Corporation Tax Returns

Tax:

The income tax rate is 9.8% of taxable income.

 

S Corporation status is recognized by the State of Minnesota. A separate state election from the federal election is not required; however, Minnesota does assess a minimum fee on S Corporations based upon certain factors. The fee ranges from a $0 minimum to $5,000.

 

Forms:

Corporate Tax Form M4 - Corporation Franchise Tax 2010 Return (instructions)

Corporate Tax Form M8 - S Corporation Tax 2010 Return (instructions)
Tax Form List - Corporation Franchise Tax Forms 1994-2010
Tax Form List - S Corporation Tax Forms 1994-2010

 

Due Date:

 

Corporate Franchise Tax returns, including short-year returns, must be filed by the due date for filing your federal income tax return, which is normally April 15th.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

There is no filing fee for Domestic or Foreign Companies that file on a timely basis without Amendments; there is a $35 penalty for late filing.

 

Forms:

Annual Report (Online) - Online Annual Business Renewal

Annual Report (Paper) - LLC Annual Renewal Form

 

Due Date:

An annual registration form must be filed with the Secretary of State by December 31st.

 

LLC Tax Returns

Tax:

The income tax rate is 9.8% of taxable income.

 

Forms:

Corporate Tax Form M4 - 2010 Franchise Tax Return (if LLC filed as Corp) (instructions)

Partnership Tax Form M3 - 2010 Franchise Tax Form (if LLC filed as Partnership) (instructions)

Forms List - 2010 Partnership Forms (also 1994-2009 Forms)

 

Due Dates:

If filing Form M4, Tax payment must be filed by the due date for filing your federal income tax return, which is normally April 15th.

 

If filing Form M3, payment due date is the 15th day of the 4th month after the end of the fiscal year, or April 15th for calendar year filings.