2027 Minnesota Tax Deadlines

Last updated: August 5, 2026

Key Minnesota tax dates at a glance

This block is the single date reference for 2027 Minnesota filing, payment, estimated-payment, and extension planning.

• March 15, 2028: S Corporation Form M8 and Partnership Form M3 returns and payments due for calendar-year filers.
• April 15, 2027: First Minnesota estimated Individual income tax payment due.
• June 15, 2027: Second Minnesota estimated Individual income tax payment due.
• September 15, 2027: Third Minnesota estimated Individual income tax payment due.
• January 18, 2028: Fourth Minnesota estimated Individual income tax payment due.
• April 18, 2028: Minnesota C Corporation Form M4, Individual Form M1, Schedule M1NR, and balances due for calendar-year filers.
• September 15, 2028: Extended Minnesota S Corporation and Partnership returns due; payment is not extended.
• October 16, 2028: Extended Minnesota Individual returns due; payment is not extended.
• November 15, 2028: Extended Minnesota C Corporation returns due; payment is not extended.

When are Minnesota taxes due in 2027?

Minnesota 2027 calendar-year S Corporation and Partnership returns are generally due March 15, 2028, while C Corporation and Individual returns are due April 18, 2028. Estimated payments and filing-only extensions should be tracked separately by taxpayer type.

When are Minnesota C Corporation taxes due for 2027?

Minnesota C Corporations file Form M4, Minnesota Corporation Franchise Tax Return, and pay Corporate Franchise Tax by April 18, 2028. Minnesota grants an automatic seven-month filing extension to November 15, 2028, but payment remains due April 18, 2028.

• Complete Form M4, Minnesota Corporation Franchise Tax Return.
• File through Minnesota e-Services when eligible.
• Pay the expected balance by April 18, 2028.
• Postmark permitted paper submissions by the due date.
• File and pay through Minnesota e-Services.

When are Minnesota S Corporation and Partnership taxes due for 2027?

Minnesota S Corporations file Form M8 and Partnerships file Form M3 by March 15, 2028. Minnesota automatically grants a six-month extension to September 15, 2028, but payment remains due March 15, 2028.

• Form M8: Minnesota S Corporation Return.
• Form M3: Minnesota Partnership Return.

When are Minnesota Individual taxes due for 2027?

A Minnesota Individual return is due April 18, 2028. Residents, nonresidents, and part-year residents should use Form M1 and Schedule M1NR when applicable, and the extended filing deadline is October 16, 2028. Payment remains due April 18, 2028.

• Form M1: Minnesota Individual Income Tax Return.
• Schedule M1NR: Nonresidents and part-year residents.

Minnesota Individual rates range from 5.35% to 9.85% under current guidance, with 2027 bracket thresholds pending Minnesota Revenue.

When are Minnesota estimated payments due?

Calendar-year Minnesota estimated payments are due on this schedule:

• April 15, 2027.
• June 15, 2027.
• September 15, 2027.
• January 18, 2028.

Who must make Minnesota estimated payments?

Taxpayers who expect a Minnesota income-tax balance after withholding and credits may need estimated payments. Apply the tax-year 2027 threshold, safe-harbor, and voucher instructions when the filing-year guidance is released.

What Minnesota rules should tax professionals watch for 2027?

• Minnesota does not allow an Individual deduction for federal income taxes paid.
• Progressive rates range from 5.35% to 9.85%, so income timing and multi-state sourcing can affect bracket exposure.
• Credits and refunds to track include the Working Family Credit, Minnesota's state EITC, Child and Dependent Care Credit, K-12 Education Credit, Property Tax Refund (also known as the Circuit Breaker), and Political Contribution Refund.
• Business incentives include Angel Investment Credit, Research and Development Credit, Greater Minnesota Job Expansion Program, Historic Structure Rehabilitation Credit, and JOBZ items where still relevant.
• Technology, university research, agriculture, rural development, clean energy, environmental incentives, military retirement treatment, Social Security treatment, pensions, and senior property tax benefits should be checked against current Minnesota instructions.

Tax-professional context: Several considerations shape Minnesota's tax landscape for 2027. Minnesota's progressive income tax carries some of the highest state rates in the nation, yet the state also offers substantial credits and refunds that create meaningful planning opportunities. Electronic filing continues to expand, and Minnesota does not allow an Individual deduction for federal income taxes paid, so state taxable-income modeling matters for higher-income taxpayers.

Electronic filing requirements:

• C Corporations and pass-through entities should file electronically through Minnesota e-Services when eligible.
• Individuals can use Minnesota online filing options for free electronic filing when they qualify.
• Business deductions, confirmations, and payment evidence are processed more efficiently through Minnesota electronic systems.
• Professional preparers should use approved software vendors and retain confirmations.

Business Tax Credits:

• Angel Investment Credit
• Research and Development Credit
• Greater Minnesota Job Expansion Program
• Historic Structure Rehabilitation Credit

Credits and planning items to review:

• Minnesota does not allow a deduction for federal income taxes paid.
• Marriage penalty relief provisions can affect married taxpayers.
• Credits/refunds: Working Family Credit (state EITC), Child and Dependent Care Credit, K-12 Education Credit, Property Tax Refund (Circuit Breaker), Political Contribution Refund.
• High-rate planning: income timing, multi-state planning, retirement income planning, charitable giving.

Industries and incentives to track separately:

• Technology: R&D Credit, Angel Investment Credit, startup incentives, university research partnerships.
• Agriculture/rural: land preservation, beginning-farmer credits, equipment sales-tax exemptions, rural incentives.
• Clean energy/environmental: renewable production incentives, solar/wind credits, efficiency incentives, green-building, EV credits.
• Retirement income: possible military-retirement exemptions, Social Security generally exempt, pension considerations, senior property-tax benefits.

For Minnesota-specific planning across graduated rates and pass-through elections, firms can locate specialist help through the accounting firm directory.

What sources support these Minnesota deadlines?

• Minnesota Department of Revenue.
• Minnesota Individual Income Tax.
• Minnesota Corporation Franchise Tax.
• Minnesota Partnership Tax.

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