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Credit for Increasing Research Activities
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If your business paid certain research and development expenses in Minnesota, you may qualify for the Credit for Increasing Research Activities or R&D credit.
The R&D Credit is available to businesses, partnerships, and S corporations with qualifying research activities in Minnesota.
The Minnesota R&D credit is based on the federal R&D credit, however, there are some significant requirement differences.
Be familiar with the Minnesota provisions for the year you are claiming the research credit.
To claim the R&D credit, complete Schedule RD, Credit for Increasing Research Activities.
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