Medical Assistance Supplemental Payments

*Only nonvolunteer ambulance services are subject to Provider Tax.

You must file your annual return electronically using our online e-Services system.

If this is the first time you are claiming this exemption, contact us at 651-282-5533 or MinnesotaCare.tax@state.mn.us before filing your annual return. We will update your e-Services account to include the exemption lines on your return.

When you file your return, enter the total payments you received during the year on the appropriate exemption line.

For EHP payments, enter the total payments received, reduced by any amount recouped during the year by the Minnesota Department of Human Services through managed care organizations. If, in any year, you do not receive a payment, but an amount was recouped during the year from a previous year’s payment, enter the recouped amount as a negative number on the exemption line.

Example 1: You receive an EHP payment of $5 million. During the same year, $400,000 is recouped from the previous year’s EHP payment. When you file your annual return, report $4,600,000 on the exemption line.

Example 2: You did not receive an EHP payment during the year. However, $400,000 is recouped from the previous year’s EHP payment. When you file your annual return, report $400,000 as a negative number on the exemption line.