Law Change FAQs for Businesses


Tax Years 2017-19


Note: Some of the information on this page may be outdated due to Minnesota tax law changes enacted July 1, 2021. We’re reviewing this content and will update it as soon as possible. For the latest information, see Tax Law Changes.

We will be updating and adding new FAQs as they become available. To stay up to date on the latest information and answers to your questions:


Forms and Instructions - updated 08/15/19

Depreciation - updated 10/03/19


Special Limited Adjustment - updated 08/15/19

Business Interest Limitation

Additional Tax Charge (ATC)

Penalty and Interest

Net Operating Loss (NOL) updated 08/15/19

Qualified Opportunity Zones

Foreign Income

Flow-Through - new 08/15/19

Like-Kind Exchange - updated 10/03/19

Miscellaneous - updated 09/12/19

Retail Sales and Marketplace

Contact Info

Last Updated