An extension to file is not an extension to pay tax.
Minnesota does not require individuals to request anything to get extra time: the return is automatically due October 15 without a late-filing penalty. The mechanism sits in the penalty statute rather than a dedicated extension provision - a late-payment penalty is presumed to have reasonable cause when at least 90% of the tax shown owing is paid by the regular due date, the return is filed within six months, and the balance is paid with the return.
| Item | Detail |
|---|---|
| Form required | None - do not request an extension to file |
| Extension length | Automatically to October 15 for calendar-year filers |
| Payment condition | Pay at least 90% of the tax owed by the regular due date, file within six months, and pay the remaining balance with the return, to be presumed to have reasonable cause for late payment |
| Authority | Minn. Stat. §289A.60, subd. 1(c) |