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Last Updated: 12/22/2016

Filing Extensions for Military Service Members

If you’re serving in the U.S. military and can’t file or pay your Minnesota income tax by the due date (April 15 for most people), you can get an automatic extension. The exact rules depend on your duty status and where you’re stationed.

You don’t have to file a separate form to request an extension, and your spouse also gets the extension if you file a joint return. However, penalties and interest apply if you don’t file a return or pay your tax by the dates listed on this page.

What if I am Active Duty Military Personnel serving in a combat zone?

If you’re serving in an official “combat zone” or support area, the extended deadline to file and pay your Minnesota income tax is 180 days after either:

  • Your last day in a combat zone; or
  • Your last day of continuous hospitalization for injuries suffered in a combat zone.

When you file your Minnesota return, write "Serving in a combat zone” on a separate sheet of paper and enclose it with Form M1, Individual Income Tax.

What if I am Active Duty Military Personnel not serving in a combat zone?

If you’re serving in the U.S. military, but not in a combat zone, you have until Oct. 15 to file your state tax return without penalty.
 
However, to avoid a late-payment penalty, you must pay at least 90 percent of your Minnesota income tax by April 15. Then you must pay any remaining tax when you file your return or by Oct. 15 (whichever is earlier).
 

What if I am a Reservist or National Guard Member called to active service?

If you’re a Reservist or National Guard Member called to active service, the extended deadline to file and pay your Minnesota income tax varies, as outlined below:
  • If you’re serving in a combat zone, you get the same extension as active duty personnel serving in a combat zone.
  • If you’re serving in the U.S., you have until Oct. 15 to file and pay your Minnesota income tax without penalty.
  • If you’re serving outside the U.S., but not in a combat zone, you have until 180 days after you return from abroad.
When you file your Minnesota return, write “Filing under a military extension” on a separate sheet of paper and enclose it with Form M1, Individual Income Tax.