Occupation Tax Information

Return Due Date

The annual Occupation Tax return is due on May 1. If the due date falls on a weekend, the return is due by the next business day.

Payment Due Date

You must pay at least 90 percent of your tax by May 1 at 4:30 p.m. We will assess penalty and interest on any payments made after that date.

Extension to File

• There is an automatic seven-month extension to file Form M30, Minnesota Occupation Tax Return.
• You are not required to submit a form to receive this extension.
• If the IRS grants an extension to file your federal return that is longer than Minnesota's seven-month extension, your state return due date is extended to the federal due date.

The Minnesota Department of Revenue usually has 3 1/2 years after you file to audit your income tax return and assess any additional taxes.  In some situations-such as bankruptcy, death or dissolution of a business-you can request an early audit. This reduces the time limit to 18 months from the date of your request.

Who can request an early audit?

• Personal representative or administrator for a deceased taxpayer, if the request is made during the estate administration period (This applies only to income tax returns; you can't request an early audit of Form M706, Estate Tax Return).
• Bankruptcy trustee for an individual or business.
  • Corporation or mining company:
    • that is dissolving
    • begins or completes the dissolution by the end of the 18 month period

How do I request an early audit?

Complete Form M22, Request for Early Audit of Minnesota Income Tax Returns, and file it with your final income tax return. Do not file it before the return.

Be sure you complete and file your request as directed. Mail your request and final tax return to the proper address; as listed below and in the Form M22 instructions:

Individuals:

Individual Bankruptcies, Estates, and Trusts:

Corporations or Corporate Bankruptcies:

Mining Companies:

If you need help filing your request:

Contact the department by email, as listed below.

Individuals and Individual Bankruptcies
Email: indinctax@state.mn.us 

Estates, Trusts, Corporations, and Corporate Bankruptcies
Email: businessincome.tax@state.mn.us

​If the IRS makes any change or correction to your federal tax, or if you file an amended federal return, you must report it to the Minnesota Department of Revenue within 180 days.  The department may recompute or reassess the tax due within one year after you have notified us.

You may notify us in one of the following ways:

• File an amended state return if the IRS adjustments affect your Minnesota return, or if you file an amended federal return.
• Submit a letter to us that explains why the IRS changes do not affect your Minnesota return.

If you do not report federal tax changes within 180 days as outlined above you are subject to:

• A penalty equal to 10 percent of any additional tax due.
• It increases the period of time during which we may make adjustments to your Minnesota return.

When reporting federal changes:

• Mail your amended Minnesota return or explanation to the department. Enclose a copy of the IRS correction notice or your amended federal return.
• If you believe any changes made by the IRS are wrong please explain why on a separate sheet.

Where do I send federal changes?

Individuals:

Individual Bankruptcies, Estates, and Trusts:

Mining Companies:

You will receive a refund check when you overpaid on one of your Mineral Tax returns.