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Last Updated: 3/29/2012

Federal Extension/Waiver

​If you grant the IRS an extension to re-compute your federal corporate income tax (using Form 872) this also extends the allowable time for the Department of Revenue to re-compute your Minnesota tax.
The department has six months after the expiration of your federal waiver (extension) to re-compute your state Corporation Franchise Tax.
For more information, view the statute (M.S. 289A.42).