Did you know that a $5 paper-filing fee applies to each original return that could have been e-filed?

You must e-file all Minnesota tax returns if you are in the business of preparing tax returns and expect to prepare more?than 10 Minnesota tax returns this year. This requirement also applies to preparers in other states.

For each original Minnesota tax return you prepare, keep a count of how many are filed on paper or are e-filed. Keep the total number of?paper and e-filed returns with your records. The fee is $5 for each original form that is filed on paper that could have been filed electronically.

When is the fee due?

Payments are due in two installments:

• June 15 for returns prepared January 1 to April 15
• January 15 for returns prepared from April 16 to December 31

Complete Schedule PFF, Paper Filing Fee, to calculate the total fee owed and mail the form to us by the due date. You can make payments electronically or include a check and payment voucher with your completed Schedule PFF.

Are there exceptions to the fee?

This fee is waived if either of these apply:

• The IRS or Minnesota Department of Revenue require you to file the federal or Minnesota return by paper
• Your client opts out of e-filing using the appropriate checkbox on the Minnesota return
• Your client applies for a new ITIN and enters it on the return
• A dependent is claimed on another return, and your client wants the IRS to resolve it

Questions?

See Minnesota Statute 289A.08, subdivision 16, or contact us.

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