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Last Updated: 4/14/2016

File Occupation Tax Return

Mining business income, as defined below, is generally subject to the Minnesota Occupation Tax instead of the Corporation Franchise Tax.

Do I need to file an Occupation Tax return?

You're required to file the Occupation Tax return if any of the following are true:

  • You remove or beneficiate mine ore, the product of which you have final control and ownership
  • You produce ferrous metals in Minnesota, such as taconite, semi-taconite, and iron ore; and direct reduced iron (DRI)
  • You produce nonferrous metals in Minnesota
Note: You must use Form M4, Minnesota Corporation Franchise Tax Return, to report income from business activity not subject to the Occupation Tax , or property not used in the business of mining.  This includes any income you receive from
 
  • contract mining
  • beneficiation or ore owned by someone else
  • leases of land or equipment
  • income received as royalties
  • any other non-mining income

When is the Occupation Tax return due?

You must file your annual Occupation Tax return by May 1. If that date falls on a weekend, the return is due by the next business day.

​There is an automatic seven-month extension to file your Occupation Tax return, but you must pay 90 percent of the tax by May 1.

You're not required to submit a form to receive this extension. Also, if the IRS grants an extension to file your federal return that is longer than Minnesota's seven-month extension, the Minnesota due date is extended to the federal due date.

How do I file the Occupation Tax return?

Complete Form M30, Occupation Tax Return and mail it to:

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

Reminders

  • Round to the nearest dollar.
  • Assemble forms in numerical order starting with Form M30.
  • Make sure the return is signed by the person designated by the owners of the mining operation.
  • All returns must be filed on a calendar-year basis.