2025 Minnesota State Tax Deadlines
Minnesota Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Minnesota, you might be required to file Minnesota State taxes. Minnesota maintains a progressive income tax system with rates ranging from 5.35% to 9.85%, with significant updates for 2025, including a new Child tax credit advance payment option and updated Renter's Credit. This comprehensive guide outlines the key tax deadlines and considerations applicable to Minnesota in 2025.
Minnesota business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Minnesota must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form M4 (Corporation Franchise Tax Return)
- File online with the Minnesota Department of Revenue
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Minnesota for 2025
The Extension Deadline for Minnesota Corporate income tax returns is October 15, 2026. Minnesota automatically grants a seven-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Minnesota S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Minnesota by March 15, 2026.
Required forms include:
- Form M8 – S Corporation Return
- Form M3 – Partnership Return
Extension to file S Corporations and Partnerships taxes in Minnesota for 2025
The Extension Deadline for Minnesota S Corporations and Partnerships returns is September 15, 2026. Minnesota automatically grants extensions on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Minnesota Individual tax considerations for 2025
Filing requirements and income thresholds
Minnesota Individuals must file a State income tax return if they are Minnesota residents with income above certain thresholds or nonresidents with Minnesota-source income.
The 2025 standard deduction amounts are:
- Single taxpayers - $14,950
- Married filing jointly - $29,900
- Head of household - $22,450
- Married filing separately - $14,950
Estimated tax deadline for Minnesota 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Minnesota estimated income tax payments during 2025 if you expect to owe $500 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 90% of the current year's tax or 100% of the prior year's tax.
Individual tax deadline for Minnesota 2025
You must file and pay Individual Income Taxes in Minnesota by April 15, 2025. Minnesota accepts electronic filing through certified tax software and the Minnesota Department of Revenue's online services, significantly saving time and processing efforts.
Available forms include:
- Form M1 – Minnesota Individual Income Tax Return
- Form M1NR – Minnesota Nonresident and Part-Year Resident Return
Extension to file taxes in Minnesota for 2025
The Extension Deadline is October 15, 2026, to file your Minnesota Individual Income tax return. Minnesota automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms if you owe zero Minnesota income tax. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Minnesota tax professionals need to know
Several key considerations make Minnesota's tax landscape unique for 2025. Minnesota has a progressive income tax system with rates from 5.35% to 9.85%, with tax brackets adjusted annually for inflation. The State offers various tax credits, including the Child tax credit with new advance payment options and an updated Renter's Credit.
Electronic filing requirements
Minnesota provides comprehensive electronic filing options:
- Minnesota Department of Revenue online services
- Certified tax software integration
- Professional tax preparation services with electronic submission
New Child tax credit advance payment option
Minnesota introduces a first-in-the-nation advance payment option for Child tax credit recipients. Eligible families can receive portions of their 2025 credit in three installments at the end of July, September, and November 2025.
Minnesota's unique tax features for 2025
New Renter's Credit integration
Starting with the 2025 filing season, renters eligible for property tax refunds will claim the new Renter's Credit on their Minnesota income tax return rather than filing a separate Property Tax Refund return.
Motor fuel tax increase
Effective January 1, 2025, Minnesota's state motor fuel tax increased to 31.8 cents per gallon for gasoline, diesel, and biodiesel, up from the previous 28.5 cents per gallon.
Social Security benefits treatment
Effective beginning with tax year 2025.
EXPLANATION OF THE BILL
Current Law: Under current law, a taxpayer may subtract a portion of social security benefits when calculating Minnesota taxable income. The subtraction is equal to 100% of taxable social security income, reduced by 10% for each $4,000 ($2,000 for married separate filers) over a phase-out threshold. The thresholds for 2025 are $108,320 for married joint filers, $54,160 for married separate filers, and $84,490 for single and head-of-household filers. An alternative subtraction is available, which may be larger in certain circumstances.
Proposed Law: Under the bill, the entire amount of social security benefits received by a taxpayer during the tax year is allowed as a subtraction, to the extent included in federal taxable income.
REVENUE ANALYSIS DETAIL
- The House Income Tax Simulation Model (HITS 7.5) was used to estimate the revenue impact. These simulations assume the same economic conditions used by Minnesota Management and Budget for the budget forecast published in November 2024. The model uses a stratified random sample of tax year 2022 Individual income tax returns compiled by the Minnesota Department of Revenue.
- Tax year impacts are allocated for the following fiscal year.
Number of Taxpayers: An estimated 211,700 taxpayers would have an average reduction in tax of $1,845 in tax year 2025.
Mining and agriculture considerations
Minnesota's significant mining and agricultural industries face specific tax considerations, including notable credits for mining operations and agricultural land use programs, which can impact both business operations and Individual income for those employed in these sectors.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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