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Last Updated: 6/26/2017

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Unrelated Business Income Tax (UBIT)

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‚ÄčAny organization doing business in Minnesota that is required to file federal tax return forms 990-T, 1120-C, 1120-H or 1120-POL is also required to file a Minnesota Form M4NP, Unrelated Business Income Tax, and pay tax on federal taxable income assignable to Minnesota.

Note: If you file Form 1120 with the IRS, you must file Form M4 with the Corporate Franchise Tax Division.

If you do not file the appropriate return and pay the tax due, you may be assessed penalties and interest.

The due date for filing Form M4NP and paying tax owed is the same as for your federal return.

  • 1120-POL filers: File by the 15th day of the third month after the end of the tax year.
  • 1120-H filers: file by the 15th day of the fourth month after the end of the tax year.
  • 990-T filers: File by the 15th day of the fifth month after the end of the tax year.
  • 1120-C filers: File by the 15th day of the ninth month after the end of the tax year.
  • Short-year returns are due by the 15th day of the third month following the month in which the short year ends.