Provider Tax

You must file your annual return electronically using our e-Services system. Log in to e-Services or call 1-800-570-3329 to file and pay by phone.

You can pay this tax:

• Electronically through e-Services, by credit card, or by ACH credit 
• By check using a payment voucher, unless your business is required to pay electronically

See Make a Payment for more information.

You must file your annual return and pay any tax owed by the due dates to avoid penalty and interest. If a due date falls on a weekend or holiday, your return and payment are due the next business day.

Return

MinnesotaCare tax returns are due annually on March 15 for the previous calendar year. If you cannot file by the due date, you may request a 60-day filing extension.

Payments

You must pay all tax owed by March 15. If you owe more than $500 for the year, you must make quarterly estimated payments. Estimated payments are due on April 15, July 15, October 15, and January 15 of the following year.

Quarterly estimated payments must be at least either:

• One-fourth of your actual tax for the previous year
• 90% of one-fourth of your actual tax for the current year

We may assess additional tax charge (ATC) on payments that are late or less than the required amount.

The tax rate is 2% for payments received through December 31, 2019, and 1.8% for payments received starting January 1, 2020.

2019 Provider, Hospital, and Surgical Center Taxes Instructions

2020 Provider Estimated Tax Instructions

Prior year Provider Tax Instructions

Gross receipts include payments you receive for providing health care services in Minnesota. In gross receipts, you should report taxable and exempt payments. Any exempt payments will be subtracted from gross receipts on the exemption lines of your return. For more information, see Calculating Gross Receipts.

Several exemptions are available that may reduce your taxable gross receipts. The exemptions are for certain payments you receive and for legend drug purchases. You must include exemption amounts in gross receipts. You may not claim the same amount for more than one exemption.

For a list of common exemptions, see MinnesotaCare Tax Exemptions for Health Care Providers, Hospitals, and Surgical Centers.

The Medical Assistance Supplemental Payments Exemption and Research Credit only apply to certain health care providers. If you believe you are eligible for the exemption or credit, but have not claimed either in the past, contact us so we can update your e-Services account.