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S Corporation Tax

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

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

Federal Tax Changes
We are reviewing federal tax changes signed into law on July 4, 2025, to determine how they affect Minnesota taxes. We will provide more information when our analysis is complete. For the latest updates, see Tax Law Changes.

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