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S.F. No. 2601 - Modification of estimated tax payment dates for corporations
Author: Senator Roger C. Chamberlain
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: April 1, 2019


Under current law, corporations are required to make Minnesota estimated tax payments by the third, sixth, ninth, and twelfth months of a tax year if their estimated liability for the tax year exceeds $500 or under rules prescribed by the commissioner for a members of a unitary group filing one return. This bill would extend the due date of the first estimated payment from the third month to the fourth month of a full or short taxable year, matching the timing requirement under federal law. Effective for estimated tax payments required for taxable years beginning in 2020.

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