Occupation Tax Return

You are required to file the Occupation Tax return if any of the following are true:

• You remove or beneficiate mine ore, the product of which you have final control and ownership
• You produce ferrous metals in Minnesota, such as taconite, semi-taconite, and iron ore; and direct reduced iron (DRI)
• You produce nonferrous metals in Minnesota

• Contract mining
• Beneficiation or ore owned by someone else
• Leases of land or equipment
• Income received as royalties
• Any other non-mining income

You must file your annual Occupation Tax return by May 1. If that date falls on a weekend, the return is due by the next business day.

​There is an automatic seven-month extension to file your Occupation Tax return, but you must pay 90 percent of the tax by May 1.

You are not required to submit a form to receive this extension. Also, if the IRS grants an extension to file your federal return that is longer than Minnesota's seven-month extension, the Minnesota due date is extended to the federal due date.

Complete Form M30, Occupation Tax Return and mail it to:

Minnesota Department of Revenue
Mail Station 6100
600 N. Robert St.
St. Paul, MN 55146-6100

• Round to the nearest dollar.
• Assemble forms in numerical order starting with Form M30.
• Make sure the return is signed by the person designated by the owners of the mining operation.
• All returns must be filed on a calendar-year basis.