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Last Updated: 10/26/2017

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Occupation Tax

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Occupation Tax > Resources

  • Who has to pay the Occupation Tax?Back to top

    ​Anyone who:

    • mines ore
    • produces taconite, semi-taconite and iron ore and direct reduced iron (DRI)
    • produces non-iron metals

  • When is the Occupation Tax return due?Back to top

    ​​The regular due date for filing your annual Occupation Tax return, Form M30, is May 1 of the following year. If you need more time to prepare your return, there is an automatic seven-month filing extension. You are not required to submit a form to receive this extension. In addition, if the IRS grants an extension of time to file your federal return that is longer than Minnesota’s seven-month extension, your state filing due date is extended to the federal due date.

    This extension is for filing only. There is no extension to pay. You must pay your total tax due by the regular May 1 due date to avoid penalties and interest. See Penalty Information for Businesses.

  • Where do I mail my Occupation Tax return? Back to top

    Mail your Occupation Tax return, Form M30 and schedules, to:

    Minnesota Revenue
    Mail Station 6100
    St. Paul, MN 55146-6100

    At this time, Occupation Tax returns cannot be filed electronically.
     

  • How do I make changes to my Occupation Tax return once I have filed? Back to top

    To report changes or claim a refund, you must file an amended return. Complete Form M30 and schedules for the year you are amending. Check the box at the top of Form M30 to indicate it is an amended return.

    If the IRS changes or audits your federal return, or if you amend your federal return and it affects your Minnesota Occupation Tax return, you must amend your Minnesota return. You must file an amended return within 180 days after you are notified of the changes by the IRS, or after you file an amended federal return. See Reporting Federal Changes.

    Mail your amended return to:

    Minnesota Revenue
    Mail Station 6100
    St. Paul, MN 55146-6100