Health care providers must file a MinnesotaCare Provider Tax Return and pay tax on amounts received for providing health care services to patients in Minnesota.
You must file a Provider Tax Return if any of the following apply:
- You are a self-employed health care provider who is regulated or required to be regulated by the state of Minnesota.
- You are an employer of a health care provider who is regulated or required to be regulated by the state of Minnesota. Employers include professional associations and staff model health plan companies.
- You are eligible for reimbursement from the Medical Assistance (MA) program for the health care goods and services you provide.
- You sell or repair hearing aids and related equipment.
- You sell or repair prescription eyewear.
- You are a licensed ambulance service (nonvolunteer).
- You provide patient services and employ or contract with a health care provider to perform, supervise, otherwise oversee, or consult with about patient services.
For more information, see: