StateDue › States › Minnesota

Minnesota LLC annual report & franchise tax deadlines 2026-2027

Every recurring Minnesota filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.

LLC

ReportAnnual Renewal Confirmed on official page
DueAny time during the year, by Dec 31
State feeNo fee
How oftenannual

Corporation (C & S corp)

ReportAnnual Renewal Confirmed on official page
DueAny time during the year, by Dec 31
State feeNo fee
How oftenannual

Franchise & entity-level taxes

Minimum fee (M4 / M8 / M3)
corp, s corp, partnership		With the return: Mar 15 (M8, M3) / Apr 15 (M4)
Tiered by MN property + payroll + sales; $0 under the lowest threshold (indexed) Confirmed on official page

State income & estimated tax

Corporate income taxYes
C corp returnApr 15 (M4)
Partnership / S corp returnMar 15 (M8 / M3)
Corporate estimatesApr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule)

General pattern — verify Calendar-year pattern; confirm with the revenue department.

Sales tax

Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.

General pattern — verify Your assigned frequency and due day appear in your state tax account.

IRS disaster postponements in Minnesota

No active IRS disaster postponements for Minnesota as of Oct 21, 2026. See all deadline changes.

Your Minnesota calendar

Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.

Upcoming deadlines

Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.

Tools that help you stay compliant

Partner placements — placeholders, not yet live. Disclosed as sponsored when active.

Placeholder · Registered agentRegistered agent partnerAnnual-report reminders and filing service in Minnesota.
Partner link (placeholder)
Placeholder · FormationLLC formation partnerForm or convert an entity, with compliance alerts.
Partner link (placeholder)
Placeholder · PayrollPayroll partnerFiles 941s, W-2s and state payroll returns automatically.
Partner link (placeholder)

Minnesota deadline FAQ

When is the Minnesota LLC annual report due?

Any time during the year, by Dec 31.

How much does the Minnesota LLC annual report cost?

State fee: No fee.

When is the Minnesota corporation annual report due?

Any time during the year, by Dec 31. Fee: No fee. S corporations file the same report as other corporations.

Does Minnesota have a franchise tax or annual LLC tax?

Yes — Minimum fee (M4 / M8 / M3): With the return: Mar 15 (M8, M3) / Apr 15 (M4) (Tiered by MN property + payroll + sales; $0 under the lowest threshold (indexed)).

When are Minnesota business income tax returns due?

C corporations: Apr 15 (M4). Pass-through entities (partnerships, S corps): Mar 15 (M8 / M3). These are general calendar-year patterns — confirm with the state revenue department.

How often do I file Minnesota sales tax?

Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.

What happens if I miss a Minnesota deadline?

Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.

Official sources

Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.

Get deadline alerts for your state

One short email a week: what's due in the next 30 days, plus any IRS or state deadline changes. Free, unsubscribe anytime.