Minnesota Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Minnesota business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Minnesota Business Tax Extension – LLC / Partnership
Form M13 | Minnesota Partnership Tax Extension Payment • LLC / PartnershipMinnesota LLC & Partnership Tax Extension
Minnesota LLCs and partnerships report Minnesota-source income to the Minnesota Department of Revenue using Form M3. An approved federal Form 7004 automatically extends the Minnesota LLC and partnership return from March 16, 2026 to September 15, 2026–Minnesota does not require a separate state extension form for pass-through entities. Tax owed, however, must still be remitted by the original March 16, 2026 deadline.
How the Extension Works
File IRS Form 7004 before March 16, 2026. Minnesota mirrors the federal extension and moves your LLC or partnership return deadline to September 15, 2026. Pay any Minnesota pass-through tax via Minnesota e-Services or mail to: Minnesota Department of Revenue, Mail Station 1250, Saint Paul, MN 55145-1250.
Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Minnesota LLC or partnership return to September 15, 2026.
- Remit Minnesota pass-through tax by March 16, 2026 through Minnesota e-Services or by mail to avoid the 5%/month penalty.
- Review composite return or nonresident withholding requirements for your LLC's Minnesota members before March 16, 2026.
- Submit the completed Minnesota Form M3 by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Minnesota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Minnesota return by September 15, 2026
How to Pay
Minnesota requires online payment for tax amounts of $750 or more. Submit electronically via the Minnesota Online Tax Extension Payment portal. For amounts under $750, complete Form M13 | Minnesota Partnership Tax Extension Payment and mail with your payment.
Minnesota Online Payment Portal
Submit electronically through the Minnesota Online Tax Extension Payment system. Required for all payments $750 and above.
Form M13 | Minnesota Partnership Tax Extension Payment by Check
Download Form M13 | Minnesota Partnership Tax Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
Mail Station 1250
Saint Paul, MN 55145-1250
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal underpayment rate plus 2 percentage points. |
LLC / Partnership Quick Reference
| State Abbreviation | MN |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form M13 | Minnesota Partnership Tax Extension Payment |
| Online Payment | Minnesota Online Tax Extension Payment |
| State Agency | Minnesota Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal underpayment rate plus 2 percentage points. |
Minnesota Business Tax Extension – S Corporation
Form M13 | Minnesota Partnership Tax Extension Payment • S CorporationMinnesota S Corporation Tax Extension
Minnesota S corporations file Form M8 with the Minnesota Department of Revenue. A federal Form 7004 filed before March 16, 2026 extends the Minnesota S corporation deadline to September 15, 2026–no separate Minnesota state form is required. Any Minnesota S corporation tax or composite payment owed remains due by the original March 16, 2026 deadline.
How the Extension Works
File IRS Form 7004 before March 16, 2026. Minnesota recognizes the federal extension and extends the S corporation return deadline to September 15, 2026. Remit Minnesota S corporation tax vib,a href="https://www.mndor.state.mn.us/tp/eservices/_/">Minnesota e-Services or mail to: Minnesota Department of Revenue, Mail Station 1250, Saint Paul, MN 55145-1250.
Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Minnesota S corporation return to September 15, 2026.
- Pay Minnesota S corporation tax by March 16, 2026 through Minnesota e-Services or by mail.
- Evaluate composite return or nonresident withholding requirements for Minnesota S corporation shareholders.
- File the completed Minnesota Form M8 S corporation return by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Minnesota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Minnesota return by September 15, 2026
How to Pay
Minnesota requires online payment for tax amounts of $750 or more. Submit electronically via the Minnesota Online Tax Extension Payment portal. For amounts under $750, complete Form M13 | Minnesota Partnership Tax Extension Payment and mail with your payment.
Minnesota Online Payment Portal
Submit electronically through the Minnesota Online Tax Extension Payment system. Required for all payments $750 and above.
Form M13 | Minnesota Partnership Tax Extension Payment by Check
Download Form M13 | Minnesota Partnership Tax Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
Mail Station 1250
Saint Paul, MN 55145-1250
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal underpayment rate plus 2 percentage points. |
S Corporation Quick Reference
| State Abbreviation | MN |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form M13 | Minnesota Partnership Tax Extension Payment |
| Online Payment | Minnesota Online Tax Extension Payment |
| State Agency | Minnesota Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal underpayment rate plus 2 percentage points. |
Minnesota Business Tax Extension – C Corporation
M4EXT | Minnesota Corporate Franchise Tax Extension Payment • C CorporationMinnesota C Corporation Tax Extension
Minnesota C corporations pay the Minnesota corporate franchise tax to the Minnesota Department of Revenue, filing Form M4. A federal Form 7004 extends the Minnesota C corporation deadline from April 15, 2026 to October 15, 2026–Minnesota accepts the federal extension and does not require a separate state form. The full Minnesota franchise tax owed must be paid by April 15, 2026.
How the Extension Works
File IRS Form 7004 before April 15, 2026. Minnesota extends the C corporation return to October 15, 2026 based on the federal extension. Pay Minnesota corporate franchise tax via Minnesota e-Services or mail the M4EXT extension payment voucher to: Minnesota Department of Revenue, Mail Station 1250, Saint Paul, MN 55145-1250.
Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Minnesota C corporation return to October 15, 2026.
- Pay Minnesota corporate franchise tax by April 15, 2026 via Minnesota e-Services or with the M4EXT voucher.
- Calculate the Minnesota apportionment factor and minimum fee to confirm the correct extension payment amount before April 15, 2026.
- File the completed Minnesota Form M4 C corporation return by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Minnesota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Minnesota return by October 15, 2026
How to Pay
Minnesota requires online payment for tax amounts of $750 or more. Submit electronically via the Minnesota Online Tax Extension Payment portal. For amounts under $750, complete M4EXT | Minnesota Corporate Franchise Tax Extension Payment and mail with your payment.
Minnesota Online Payment Portal
Submit electronically through the Minnesota Online Tax Extension Payment system. Required for all payments $750 and above.
M4EXT | Minnesota Corporate Franchise Tax Extension Payment by Check
Download M4EXT | Minnesota Corporate Franchise Tax Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
Mail Station 1250
Saint Paul, MN 55145-1250
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal underpayment rate plus 2 percentage points. |
C Corporation Quick Reference
| State Abbreviation | MN |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | M4EXT | Minnesota Corporate Franchise Tax Extension Payment |
| Online Payment | Minnesota Online Tax Extension Payment |
| State Agency | Minnesota Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal underpayment rate plus 2 percentage points. |
Minnesota Business Tax Extension – Fiduciary
Form M2 | Minnesota Fiduciary Income Tax Extension • FiduciaryMinnesota Fiduciary Tax Extension
Minnesota fiduciary returns–covering trusts and estates with Minnesota-source income–are filed with the Minnesota Department of Revenue using Form M2. A federal extension moves the Minnesota fiduciary filing deadline from April 15, 2026 to October 15, 2026. Minnesota follows the federal extension for fiduciary returns, and no separate Minnesota form is required.
How the Extension Works
File a federal fiduciary extension before April 15, 2026. Minnesota extends the Form M2 filing deadline to October 15, 2026 based on the federal extension. Pay any Minnesota fiduciary income tax owed by April 15, 2026 through Minnesota e-Services or mail to: Minnesota Department of Revenue, Mail Station 1250, Saint Paul, MN 55145-1250.
Best Practices
- Obtain a federal fiduciary extension before April 15, 2026 to extend the Minnesota Form M2 deadline to October 15, 2026.
- Pay Minnesota fiduciary income tax by April 15, 2026 through Minnesota e-Services or by mail.
- Compile estate or trust income, DNI, and distribution records to support an accurate April 15, 2026 extension payment.
- File the completed Minnesota Form M2 fiduciary return by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Minnesota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Minnesota return by October 15, 2026
How to Pay
Minnesota requires online payment for tax amounts of $750 or more. Submit electronically via the Minnesota Online Tax Extension Payment portal. For amounts under $750, complete Form M2 | Minnesota Fiduciary Income Tax Extension and mail with your payment.
Minnesota Online Payment Portal
Submit electronically through the Minnesota Online Tax Extension Payment system. Required for all payments $750 and above.
Form M2 | Minnesota Fiduciary Income Tax Extension by Check
Download Form M2 | Minnesota Fiduciary Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
Mail Station 1250
Saint Paul, MN 55145-1250
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal underpayment rate plus 2 percentage points. |
Fiduciary Quick Reference
| State Abbreviation | MN |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form M2 | Minnesota Fiduciary Income Tax Extension |
| Online Payment | Minnesota Online Tax Extension Payment |
| State Agency | Minnesota Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal underpayment rate plus 2 percentage points. |
Extended? Your Minnesota Business Return Deadline Is Coming Up.
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