1099 deadline
February 2, 2026
Minnesota Filing Guide
Minnesota ACA State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Minnesota.
MN
Minnesota
ACA State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Minnesota require?
No separate filing in this category: The current state/territory data does not identify a separate filing requirement for this category. Special-industry, withholding, payroll or federal requirements can still apply.
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
2. FILING DEADLINES
Minnesota e-filing deadlines
No separate state ACA filing deadline in the EfileNoot state filing set.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Minnesota annual W-2/1099 filing through e-Services; see agency instructions for reconciliation requirements.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Minnesota electronic filing rules
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
Additional filing requirements
Minnesota annual W-2/1099 filing through e-Services; see agency instructions for reconciliation requirements.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Minnesota filing FAQs
1. What information returns does Minnesota require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Minnesota 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in Minnesota?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Minnesota?
February 2, 2026
5. Does Minnesota require an additional reconciliation or transmittal form?
Minnesota annual W-2/1099 filing through e-Services; see agency instructions for reconciliation requirements.
6. What are the electronic filing rules for Minnesota?
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
7. What happens if a filer submits late in Minnesota?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for Minnesota?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Minnesota require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Minnesota?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Minnesota?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.