For Corporation Franchise Tax Return
The regular due date for the Corporation Franchise Tax return is the same as the federal Corporation Tax return.
The filing date is the U.S. postmark date or the date recorded or marked by a designated delivery service. Postage meter marks are not valid.
When a return is considered late, the date it is received at the Minnesota Department of Revenue is treated as the date filed.
When the due date falls on a Saturday, Sunday, or legal holiday, returns postmarked or electronically transmitted on the next business day are considered on time.
If you cannot file your return by the regular due date, you can get an extension.