MN| The Minnesota Department of Revenue provides a reminder about quarterly estimated tax payments for partnerships and S corporations, due April 15, June 15, September 15, and January 15 of the following year.
- Who Must Pay: Partnerships and S corporations with estimated taxes (after credits) of $500 or more, including minimum fees, nonresident withholding, composite income tax, and pass-through entity tax.
- Payment Calculation: Payments are based on the lesser of the prior year’s total tax liability or 90% of the current year’s estimated taxes (after credits).
- How to Pay: Payments can be made electronically via the e-Services system or through other options listed on the “Make a Payment” page.
