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Filing Requirements

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Nexus in Minnesota

Unsure if you have nexus in Minnesota?

Complete one of the Minnesota Activity Questionnaires to establish if your business is required to file a Corporation Franchise, Partnership, or S Corporation tax return in Minnesota.

If you	Complete
Sell products to Minnesota customers Have business activity in Minnesota	Form C101, Minnesota Business Activity Questionnaire
Sell or provide services to Minnesota customers	Form C102, Minnesota Service Activity Questionnaire

Send your completed questionnaire to us either by mail or email:

Email: corp.nexus@state.mn.us

Mail
Minnesota Department of Revenue
Mail Station 5130
600 N. Robert St.
St. Paul, MN 55146-5130

We will confirm receipt of your questionnaire. We will review your questionnaire and notify you if we have any questions or need additional information to make a Minnesota nexus determination.