field_block:node:landing_page:title

Partnership Tax

field_block:node:landing_page:body

Partnership Tax applies to companies or organizations that file an annual federal income tax return as a partnership and meets at least one of the following:

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

Reminder: A PTE Tax election must be made by the entity’s extended due date. For calendar year filers this is September 15, 2025. We will not accept late filed PTE elections.

Federal Tax Changes Update
We're updating Minnesota tax forms and instructions to reflect federal tax changes made by the 2025 Tax Budget and Reconciliation Bill (H.R. 1). For details, go to 2025 Federal Nonconformity for Income Tax.

Contact Information

field_block:node:landing_page:field_last_updated
Last Updated