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Calculating Minnesota Gross Income How Minnesota Taxes Nonresident Income Residency Audit Process Residency Audit Process Senior Citizens Senior Citizens Property Tax Deferral Program Information on Tax Preparers Choosing a Tax Preparer Tax Preparers Subject to Sanctions Who Can Represent You menu-blockfooter field_block:node:page:title Employers Transit Pass Credit field_block:node:page:body If you are an employer who purchased transit passes to give or resell to your employees, you may qualify for a nonrefundable credit. field_block:node:page:field_paragraph Do I qualify for this credit? [+] To qualify, all of the following must be true: The transit passes are either passes, tokens, fare cards, vouchers, or similar items entitling a person to transportation at regular or reduced prices. Your employees use the passes in Minnesota. The transportation is provided by either of the following: A public or privately-owned mass transit facility A person in the business of transporting people for compensation or hire. The vehicle must have seating capacity for at least six adults not including the driver. How do I claim this credit? [+] If you are a sole proprietor: Complete Schedule ETP, Employer Transit Pass Credit. Enter the credit amount from Schedule ETP on Schedule M1C, Other Nonrefundable Credits. Include Schedule ETP and Schedule M1C when you file Form M1, Individual Income Tax. If you are a partner of a partnership, shareholder of an S corporation, or beneficiary of a trust, you will find your credit amount on Schedule KPI, KS, or KF. Enter this amount on Schedule M1C and include both schedules when you file Form M1. For more information, see Minnesota Statute 290.06, subdivision 28. How much is this credit? [+] The credit is 30 percent of the difference between what you paid and what you charged employees for the transit passes. Contact Info Email Contact form Phone [+] Questions 651-296-3781 800-652-9094 Refund status and 1099G lookup 651-296-4444 800-657-3676 Hours [+] 8:00 a.m.- 4:30 p.m. Mon.- Fri. Address [+] Mail your income tax return to: Minnesota Department of Revenue Mail Station 0010 600 N. Robert Street St. Paul, MN 55145-0010 Mail your property tax refund return to : Minnesota Department of Revenue Mail Station 0020 600 N. Robert Street St. Paul, MN 55145-0020 Mail your tax questions to: Minnesota Department of Revenue Mail Station 5510 600 N. Robert Street St. Paul, MN 55146-5510 Street address (for deliveries): Minnesota Department of Revenue Individual Income Tax 600 North Robert Street St. Paul, MN 55101 Returns and payments may be placed in the night deposit box located in front of our building.