2026 Minnesota State Tax Deadlines
Minnesota Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within Minnesota, you might be required to file Minnesota State taxes. Minnesota follows a progressive income tax structure with rates ranging from 5.35% to 9.85%, making it essential to understand the specific deadlines and requirements for 2026.
Minnesota business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in Minnesota must file and pay Corporate Franchise Tax by April 15, 2027, following the federal due date schedule.
Filing requirements include:
- Complete Form M4 (Minnesota Corporation Franchise Tax Return)
- File via Minnesota e-Services
- Payment must be made by April 15, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in Minnesota for 2026
The Extension Deadline for Minnesota Corporate franchise tax returns is October 15, 2027. Minnesota automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
Pass-through entities
Minnesota S Corporations and Partnerships tax deadlines for 2026
S Corporations and Partnerships must file in Minnesota by March 15, 2027.
Required forms include:
- Form M8—S Corporation Return
- Form M3—Partnership Return
Extension to file S Corporations and Partnerships taxes in Minnesota for 2026
The Extension Deadline for Minnesota S Corporations and Partnerships returns is September 15, 2027. Minnesota automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2027.
Minnesota Individual tax considerations for 2026
Filing requirements and income thresholds
Minnesota Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The progressive tax rates for 2026 range from:
- 5.35% on the first income bracket
- Up to 9.85% on the highest income levels
Estimated tax deadline for Minnesota 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make Minnesota estimated income tax payments during 2026 if you expect to owe a significant amount in Minnesota income tax after subtracting withholding and credits. Electronic payments are encouraged through the Minnesota online tax system.
Individual tax deadline for Minnesota 2026
Individual income tax returns are due April 15, 2027.
Available forms include:
- Form M1—Minnesota Individual Income Tax Return
- Form M1NR—Minnesota Nonresident and Part-Year Resident Income Tax Return
Extension to file taxes in Minnesota for 2026
The Extension Deadline is October 15, 2027, to file your Minnesota Individual Income tax return. Minnesota automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
What Minnesota tax professionals need to know
Several key considerations make Minnesota's tax landscape unique for 2026. Minnesota's progressive income tax system includes some of the highest state tax rates in the nation, but the state also offers substantial tax credits and deductions. Electronic filing requirements continue to expand, and Minnesota provides specific tax planning opportunities despite the high-tax environment.
Electronic filing requirements
Minnesota has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through Minnesota e-Services
- Individuals can use Minnesota's online system for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Unique Minnesota tax features for 2026
Minnesota offers several distinctive tax features, including:
- Progressive tax rates ranging from 5.35% to 9.85%
- Federal tax deduction—Minnesota does not allow a deduction for federal income taxes paid
- Substantial tax credits, including Working Family Credit and Property Tax Refund
- Marriage penalty relief provisions
Federal Tax Deduction
Minnesota's federal tax deduction creates specific planning considerations:
- Federal income taxes paid can be deducted on Minnesota returns
- Creates interaction between federal and state tax planning
- May affect the timing of federal tax payments
- Important for high-income taxpayers
High Tax Rate Planning
Minnesota's high progressive rates create specific planning opportunities:
- Income timing strategies to manage bracket progression
- Multi-state tax planning for high earners
- Retirement income planning
- Charitable giving strategies to reduce taxable income
Substantial Tax Credits
Minnesota offers generous tax credits:
- Working Family Credit (state EITC)
- Child and Dependent Care Credit
- K-12 Education Credit
- Property Tax Refund (Circuit Breaker)
- Political Contribution Refund
Business incentives and credits
Minnesota provides various business tax incentives:
- Angel Investment Credit
- Research and Development Credit
- Job Opportunity Building Zones (JOBZ)
- Greater Minnesota Job Expansion Program
- Historic Structure Rehabilitation Credit
Technology and Innovation Focus
Minnesota emphasizes technology and innovation:
- Research and development tax credits
- Angel investor tax credits
- High-tech startup incentives
- University research partnership benefits
Agriculture and Rural Development
Minnesota supports agricultural development:
- Agricultural land preservation programs
- Beginning farmer tax credits
- Agricultural equipment sales tax exemptions
- Rural development incentives
- Sustainable agriculture credits
Clean Energy and Environmental Incentives
Minnesota emphasizes renewable energy:
- Renewable energy production incentives
- Solar and wind energy tax credits
- Energy efficiency tax incentives
- Green building tax benefits
- Electric vehicle credits
Retirement income considerations
Minnesota provides certain retirement income benefits:
- Military retirement pay exemptions may apply
- Social Security benefits are generally exempt from Minnesota state income tax
- Pension income considerations for residents
- Senior citizen property tax benefits
Professional tax guidance
Given Minnesota's complexity and high rates, consulting with qualified tax professionals through an accounting firm directory is especially important for Minnesota taxpayers to ensure compliance and optimize tax planning strategies.
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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