Minnesota Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Minnesota Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Minnesota Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Minnesota State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form M1 | Rates 5.35%–9.85% |
| Corporate Franchise Tax | April 15 | Form M4 | 9.8% rate |
| S-Corp Return | March 15 | Form M8 | Pass-through |
| Partnership Return | March 15 | Form M3 | Pass-through |
| Sales Tax (Monthly) | 20th of following month | Via e-Services | State rate 6.875% |
| Withholding Tax (Monthly/Semi-weekly) | Varies by payroll | Via e-Services | Employers |
| Annual Renewal | December 31 | Filed with Secretary of State | $0 (LLC); $0 (Corp) — no fee |
| MinnesotaCare Tax | March 15 (annual) | Form M11 | 1.8% on health care provider gross revenue |
| Estimated Income Tax (Q1) | April 15 | Form M14 / M15 | — |
| Estimated Income Tax (Q2) | June 15 | Form M14 / M15 | — |
| Estimated Income Tax (Q3) | September 15 | Form M14 / M15 | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form M14 / M15 | — |
Quarterly Estimated Tax Deadlines in Minnesota
Minnesota follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $500 or more in Minnesota income tax.
Minnesota-Specific Tax Requirements
Minnesota has a graduated individual income tax with rates from 5.35% to 9.85%, making it one of the highest-tax states. The 9.85% top rate applies to income over approximately $183,000 (single filers). Minnesota's corporate tax is technically called a Corporate Franchise Tax, with a rate of 9.8% — the third highest in the nation. The minimum corporate franchise tax is $0 (no minimum).
Minnesota's state sales tax rate is 6.875%, with local taxes adding up to 2%, bringing combined rates to approximately 8.875% in the Minneapolis-St. Paul metro area. Clothing is exempt from sales tax in Minnesota. The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions. Minnesota also has specific taxes on health care providers (MinnesotaCare Tax at 1.8% of gross revenue).
Annual renewals are filed with the Minnesota Secretary of State by December 31 — notably, there is no filing fee for the annual renewal. Minnesota requires employer withholding with filing frequency based on payroll size. The state offers an elective Pass-Through Entity Tax (PTE) for partnerships and S-corporations.
What Happens If You Miss a Minnesota Tax Deadline?
Minnesota Department of Revenue
Get Your Books Ready Before Tax Season
With nearly 10% income tax rates at both individual and corporate levels, Minnesota businesses can't afford to miss deductions. Clean books maximize your write-offs and minimize your tax burden.
> Books behind before a deadline? Ketchup catches up your QuickBooks in 3–7 business days — so you file on time with clean books. Get your price →
Related Resources
Behind on Minnesota taxes?
Accounting Ketchup catches up your QuickBooks so you can file on time.