MN| The Minnesota Department of Revenue sent an email blast on February 27, 2025, notifying interested parties that there had been a correction made to the 2024 minimum fee amount for entities with Minnesota property, payroll, and sales factors of $48,780,000 or more.

“We corrected the minimum fee from $12,220 to $12,200.“

The updated forms were linked as follows:

• Form M3A, Partnership Return
• Form M4A, Corporation Franchise Tax Return
• Form M8A, S Corporation Return

For those few that have already filed, the Department is working to correct those returns on behalf of taxpayers.

Visit the Minnesota Department of Revenue Minimum Fee Webpage