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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

Reminder: A PTE Tax election must be made by the entity’s extended due date. For calendar year filers this is September 15, 2025. We will not accept late-filed PTE elections.

Federal Tax Changes Update
We're updating Minnesota tax forms and instructions to reflect federal tax changes made by the 2025 Tax Budget and Reconciliation Bill (H.R. 1). For details, go to 2025 Federal Nonconformity for Income Tax.

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