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Last Updated: 6/27/2016

Minnesota Filing Requirements

Your business must file the appropriate Minnesota returns for any year in which it has nexus, a taxable activity or presence in the state.  If you are unsure about nexus, complete the questionnaire below to establish if your business needs to file a Corporation Franchise, Partnership or S corporation tax return in Minnesota. 

Sign and mail the questionnaire to the Department of Revenue, using the address given on the last page.  We will review your answers, contact you if we have questions or need more information, and notify you if your business needs to file a Minnesota return.

Form C101, Minnesota Business Activity Questionnaire

 To find out if your business has nexus for the state sales tax, view Sales and Use Tax FAQ's: What is nexus?