All corporations are granted an automatic seven-month extension to file Form M30, Minnesota Occupation Tax Return. However, there is no extension to pay.
You are not required to submit a form to receive this extension. Also, 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. You must pay 90 percent of your Occupation Tax by May 1 or we will assess penalty and interest on your return.