Minnesota Filing Requirements


For Businesses


Your business must file the appropriate Minnesota returns for any year in which it has nexus, a taxable activity or presence in the state.

Unsure if you have nexus?

If you are unsure about nexus, complete Form C101, Minnesota Business Activity Questionnaire to establish if your business needs to file a Corporation Franchise, Partnership, or S Corporation Tax return in Minnesota. 

Sign and mail the questionnaire to the Minnesota Department of Revenue, using the address given on the last page.

We will review your answers, contact you if we have questions or need more information, and notify you if your business needs to file a Minnesota return.

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