What to Know if You Prepare Minnesota Taxes

If you’re a tax preparer that either does business in Minnesota or prepares Minnesota tax returns, you must meet these requirements.

What You Must Have

You must have:

• A valid, unexpired Preparer Tax Identification Number (PTIN) and provide that PTIN on certain forms when preparing returns for compensation
• A Written Information Security Plan if you are preparing returns for compensation

What You Must Do

You must follow our standards of conduct, meet filing obligations, and provide disclosures to clients depending on the services you offer.

Follow Standards of Conduct

Paid tax preparers must follow our standards of conduct or be penalized.

File Your Personal Tax Returns

You must timely file your own individual, corporate, sales and use, and withholding tax returns. If you do not file on time, it's considered disreputable conduct and may result in negative outcomes over time. 

Self-Assess a Preparer’s Paper Filing Fee 

If you expect to prepare more than 10 Minnesota tax returns for this year, you must electronically file all Minnesota Individual Income, Corporation Franchise, S Corporation, Partnership, and Fiduciary Tax returns.  

You must self-assess a $5 paper-filing fee per return filed by paper that could have been e-filed. To submit a payment, use your e-Services account, the Online Services Payment System, or a payment voucher and check. 

For more details, see Schedule PPFF, $5 Paper Filing Fee and Individual Income Tax Fact Sheet 17, Preparer’s Paper Filing Fee. 

Provide RAC/RAL Disclosures 

If you offer Refund Anticipation Checks (RACs) or Refund Anticipation Loans (RALs), you must provide RAC or RAL disclosures to your clients depending on the product chosen. 

Additional Rules

If you prepare returns for compensation and are not a CPA, enrolled agent, or attorney, you must follow these additional two rules. 

1. Provide an itemized statement of the charges for services. 
2. Give written notice of the option to contribute to Minnesota's Nongame Wildlife Fund tax checkoff to corporate clients that file an income tax return and individual clients that file an income tax return or claim Property Tax Refund.
   • You must include this notice with information you send to the client at the same time as the preliminary worksheets or other documents you used in preparing the client's return.
   • The notice must have a line that shows the contributions.