Minnesota State 1099 Tax Filing

Does Minnesota require state 1099 tax filing?

Yes, Minnesota requires all 1099 forms with state withholding to be filed with the Minnesota Department of Revenue.

Which forms does Minnesota require?

If Minnesota tax is withheld from any income earned, payers are required to submit the filing to the state. This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

How must Forms 1099 be filed with Minnesota ?

Minnesota accepts both paper filing and e-filing. However, if filing 10 or more forms 1099, then filing electronically is required.

Does Minnesota participate in Combined Federal/State Filing?

Yes, Minnesota participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Minnesota Department of Revenue and you will not have to do so yourself.

However, if state withholding is reported on any Form 1099, you must file these forms directly to the state, even if you used the CF/SF program.

What are the deadlines for Minnesota 1099 Reporting?

Traditionally, the filing deadlines for Minnesota are as follows:

  • File forms 1099 – January 31st
  • Furnish forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Minnesota ?

The Minnesota DOR may assess a $50 penalty for each time the taxpayer:

  • Fails to furnish a form
  • Fails to file a form
  • Provides false or fraudulent forms
  • Refuses to provide all of the required information

The maximum penalty is $25,000 per year.

See the Minnesota DOR W-2 and Information Return Penalty webpage for more information.

What is the responsible state agency?

Minnesota Department of Revenue
600 N. Robert Street
St. Paul, MN 55146
(651) 556-3000

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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