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Last Updated: 7/16/2018

Frequently Asked Questions

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Individual Income Tax

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Individual Income Tax > File and Pay > How to Pay: Estimated taxes

  • What happens if I don’t make estimated tax payments?Back to top

    The department may charge an underpayment penalty if you’re required to pay estimated tax but fail to do so. You must make estimated tax payments if you expect to owe $500 or more when you file your Minnesota income tax return.

    For more information, see Minnesota Schedule M15, Underpayment of Estimated Income Tax.

  • What if I didn’t have to make estimated payments, but now I received unexpected income?Back to top

    1. Determine if you received enough income to be required to make estimated payments. See “Do I need to make estimated tax payments?”

    2. If you have to make estimated tax payments, calculate the total estimated tax due. See “How do I calculate estimated tax payments?”

    3. Divide the total estimated tax you calculated in Step 2 by the number of periods left in the year. See “When are estimated tax payments due?”

  • How do I make an estimated tax payment in e-Services after the January 15 due date?Back to top

    To make an estimated payment between January 16 and April 15, select “extension” in the drop down menu instead of “estimated.”

  • What if we made joint estimated tax payments, but we later decide we’re not going to file a joint income tax return?Back to top

    You can decide how to divide the payments. If you can’t agree, you should divide the payments proportionally, based on the tax amounts on your returns. For more information, see Minnesota Rules 8093.0200.

  • If I filed a joint return last year, but I’m filing a separate return this year, how do I know what 100% of my prior year’s tax liability is?Back to top

    1. Recalculate your prior year’s tax liability using Married filing separate filing status.

    2. Recalculate your spouse’s prior year’s tax liability using Married filing separate filing status.

    3. Add the amounts from Steps 1 and 2.

    4. Divide Step 1 by Step 3.

    5. Multiply the amount in Step 4 by the tax liability on your prior year’s joint return.

  • What is Safe Harbor?Back to top

    Part-year residents or nonresidents: The “safe harbor” rule applies as long as your Minnesota tax liability was at least $1 in the previous year. Your adjusted gross income that’s assignable to Minnesota is used to determine if you meet or exceed the $150,000 threshold.