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Last Updated: 3/13/2018

What if I have not filed a return?

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​Any 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 Unrelated Business Income Tax (Form M4NP), and pay tax on federal taxable income assignable to Minnesota.

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

When is the return due?

The due date for filing Form M4NP and paying the tax due follows the federal due date.
​If you file federal form: File M4NP and pay tax by the 15th day of the:
​​​1120-H or 1120-POL ​Fourth month after the end of the tax year
​​990-T Fifth month after the end of the tax year
1120-C 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.

Note: If you file Form 1120 with the IRS, you must file Minnesota Corporation Franchise Tax Return (Form M4).

See UBIT Filing Requirements for more information.