Corporation Franchise Tax


COVID-19 and Telecommuters
From March 13, 2020, to June 30, 2022, Minnesota will not seek to establish nexus for business income tax or sales and use tax solely because an employee is temporarily telecommuting due to the COVID-19 pandemic.

Corporation Franchise Tax applies to companies that file annual federal income tax returns as C corporations and meet at least one of the following:

  • Located in Minnesota
  • Have a business presence in Minnesota
  • Have Minnesota gross income

Learn about the most recent tax law changes affecting C corporations.

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