Health maintenance organizations, nonprofit health service plan corporations, and community integrated service networks licensed in Minnesota must file and pay this tax.
Your return and payments are due as follows:
- The annual HMO Premium Tax return and final payment are due March 1 for the prior calendar year.
- If your prior year’s tax liability was more than $500, you are required to make quarterly estimated payments on March 15, June 15, Sept. 15 and Dec. 15.
- If the due date falls on a weekend or holiday, your return and/or payment are due on the next business day.