Site Search

Search Results 9419 Results

  • Regulation of Representatives

    A taxpayer representative must follow standards of ethics and conduct. If a representative does not follow the required standards, the Minnesota Department of Revenue may suspend them from representing clients before us. 
    Last Updated:
    https://www.revenue.state.mn.us/regulation-representatives

  • Net Operating Losses (NOL) for Businesses

    A net operating loss occurs when a taxpayer has allowable deductions that exceed taxable income for a given tax year. This negative taxable income may be applied or carried over to reduce tax liability in other years.
    Last Updated:
    https://www.revenue.state.mn.us/net-operating-losses

  • Disparity Reduction Aid (DRA) Certification

    ​Disparity Reduction Aid (DRA) was designed to prevent tax rates from being disproportionately high for individual unique taxing areas (UTAs) in relation to other similar areas.
    Last Updated:
    https://www.revenue.state.mn.us/disparity-reduction-aid-dra-certification

  • Qualifying Refunds and Payments

    We can take the following state refunds and payments through Revenue Recapture:
    https://www.revenue.state.mn.us/qualifying-refunds-and-payments

  • Foreign Disregarded Entities

    The department’s policy on foreign disregarded entities depends on the taxpayer’s tax year and the taxpayer’s check-the-box election on their federal form.
    Last Updated:
    https://www.revenue.state.mn.us/foreign-disregarded-entities

  • Electronic Scenario Requirements

    You must provide a series of test-case scenarios for all tax return types your software product supports. We will not accept any transmitted electronic returns before we approve your test scenarios and notify you that your product is certified.
    Last Updated:
    https://www.revenue.state.mn.us/electronic-scenario-requirements

  • Fiduciary Due Dates

    If you file on a calendar year, your tax return (Form M2, Income Tax Return for Estates and Trusts) and payment are due by April 15 of the
    https://www.revenue.state.mn.us/fiduciary-due-dates

  • Free File Products

    The Minnesota Department of Revenue will provide a link on its website to your free file tax preparation software if
    Last Updated:
    https://www.revenue.state.mn.us/free-file-products

  • Severance of Joint Tenancy

    A document severing joint tenancy is subject to Deed Tax.
    Last Updated:
    https://www.revenue.state.mn.us/severance-joint-tenancy

  • Substitute Form Scenario Requirements

    Submit three copies of each return with a completed Transmittal for Substitute Form Approval. Each copy of the return should include separate scenarios for each filing type (such as married, filing separate, or different checkboxes).
    Last Updated:
    https://www.revenue.state.mn.us/substitute-form-scenario-requirements