When is the Return Due?

Returns, including short-year returns, must be filed by the due date for filing your federal income tax return.

The U.S. postmark date, or date recorded or marked by a designated delivery service, is considered the filing date (postage meter marks are not valid). When the due date falls on a Saturday, Sunday or legal holiday, returns postmarked on the next business day are considered timely. When a return is filed late, the date it is received at the department is treated as the date filed. The regular due date for returns filed by cooperative associations (other than IRC section 521 organizations) is the 15th day of the ninth month after the end of the calendar or fiscal year. Check the co-op box at the top of Form M4.

If You Need an Extension

All corporations are granted an automatic seven-month extension to file Form M4. You are not required to submit a form to Minnesota to receive the seven-month filing extension.

However, if the Internal Revenue Service (IRS) grants an extension of time to file your federal return that is longer than the Minnesota automatic seven-month extension, your state filing due date is extended to the federal due date.

This is a filing extension only, however, not a payment extension. Any tax not paid by the regular due date is subject to penalties and interest (see instructions for lines 14 and 15 on page 5).

If you make your extension payment by check, you must use Form PV80. (Do not use Form PV80 if you’re making your extension payment electronically or if you’re not making an extension payment.)

For additional information, please visit the State of Minnesota Department of Revenue website .

Form PV80 (Minnesota Corporation Extension Payment): http://taxes.state.mn.us/Forms_and_Instructions/pv80.pdf

Make check payable to Minnesota Revenue and mail to:
Minnesota Revenue, Mail Station 1765, St. Paul, MN 55145-1765

To pay your extension payment electronically, go to the Minnesota Department of Revenue portal: http://taxes.state.mn.us/e-file/Pages/index_business.aspx