Minnesota Estimated Tax Payments 2026

Minnesota’s test is the tax you expect to owe after withholding and refundable credits: $500 or more. The page describes estimated tax as how you pay tax on income not subject to withholding, such as self-employment, pensions, unemployment compensation, interest and dividends, rents, alimony, gains from the sale of assets, and prizes and awards, and says you may need to pay if you do not have enough Minnesota income tax withheld from your salary, pension or other income.

• You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.

  “You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.”

• Estimated tax is how you pay tax on income not subject to withholding.

  “Estimated tax is how you pay tax on income not subject to withholding.”

• You may need to pay estimated tax if you do not have enough Minnesota income tax withheld from your salary, pension, or other income.

  “You may need to pay estimated tax if you do not have enough Minnesota income tax withheld from your salary, pension, or other income.”

To avoid a penalty, the page says your estimated tax payments plus your withholding and refundable credits must equal either of two amounts: 90% of your current year’s original tax liability (66.7% if you are a farmer or commercial fisherman), or 100% of your prior year’s total tax liability (110% if your federal adjusted gross income is more than $150,000). If you are a nonresident or part-year resident, you must have had at least $1 of Minnesota tax liability to use 100% of your prior year’s tax.

To calculate payments, the page tells you to use federal Form 1040-ES to calculate your federal adjusted gross income, enter it on Form M1, line 1, complete Form M1 using the Minnesota income tax rates for the current year and your filing status, and divide the amount you owe by four to get each payment. It adds that you may need to adjust your payment amounts if tax laws change or if your income, deductions, exemptions or credits change during the year.

• To avoid a penalty, your estimated tax payments plus your withholding and refundable credits must equal either of these: 90% of your current year’s original tax liability (66.7% if you are a farmer or commercial fisherman); 100% of your prior year’s total tax liability (110% if your federal adjusted gross income is more than $150,000).

  “To avoid a penalty, your estimated tax payments plus your withholding and refundable credits must equal either of these: 90% of your current year’s original tax liability (66.7% if you are a farmer or commercial fisherman) 100% of your prior year’s total tax liability (110% if your federal adjusted gross income is more than $150,000)”

• If you are a nonresident or part-year resident, you must have had at least $1 of Minnesota tax liability to use 100% of your prior year’s tax.

  “If you are a nonresident or part-year resident, you must have had at least $1 of Minnesota tax liability to use 100% of your prior year’s tax.”

• Use Form M1, Individual Income Tax, to estimate your Minnesota tax liability and credits for the year.

  “Use Form M1, Individual Income Tax, to estimate your Minnesota tax liability and credits for the year.”

• Divide the amount you owe by four to get each payment.

  “Divide the amount you owe by four to get each payment.”

The page pairs each due date with a period: income from January 1 through March 31 is paired with April 15, April 1 through May 31 with June 15, June 1 through August 31 with Sept. 15, and September 1 through December 31 with Jan. 15 of the following year. For most people the page says payments are due four times a year.

You do not need to make the January 15 payment if you file your Minnesota income tax return and pay the entire amount by January 31 (January 31, 2027, for tax year 2026). Fiscal year taxpayers pay on the 15th day of the fourth, sixth and ninth months of the fiscal year and the first month of the next fiscal year. If at least two-thirds of your gross income is from farming or fishing, you only need to make one estimated payment on January 15 of the following year, and you do not have to make it if you file your return and pay your tax by March 1.

• For most people, estimated tax payments are due four times a year.

  “For most people, estimated tax payments are due four times a year:”

• For the period Jan. 1 through March 31, pay by April 15.

  “For the period:Jan. 1 through March 31 Pay by:April 15”

• For the period April 1 through May 31, pay by June 15.

  “For the period:April 1 through May 31 Pay by:June 15”

• For the period June 1 through Aug. 31, pay by Sept. 15.

  “For the period:June 1 through Aug. 31 Pay by:Sept. 15”

• For the period Sept. 1 through Dec. 31, pay by Jan. 15 (of the following year).

  “For the period:Sept. 1 through Dec. 31 Pay by:Jan. 15 (of the following year)”

• If you prefer to make one estimated tax payment for the full year, it is due April 15 of the current tax year.

  “If you prefer to make one estimated tax payment for the full year, it is due April 15 of the current tax year.”

• If the due date falls on a Saturday, Sunday, or legal holiday, the Minnesota Department of Revenue must receive your payment by the next business day.

  “If the due date falls on a Saturday, Sunday, or legal holiday, the Minnesota Department of Revenue must receive your payment by the next business day.”

• Note: You do not need to make the January 15 payment if you file your Minnesota income tax return and pay the entire amount by January 31.

  “You do not need to make the January 15 payment if you file your Minnesota income tax return and pay the entire amount by January 31.”

• Fiscal year taxpayers: Payments are due on the 15th day of the fourth, sixth, and ninth months of your fiscal year and the first month of your next fiscal year.

  “Payments are due on the 15th day of the fourth, sixth, and ninth months of your fiscal year and the first month of your next fiscal year.”

• If at least two-thirds of your gross income is from farming or fishing, you only need to make one estimated payment on January 15 of the following year. You do not have to make this estimated payment if you file your return and pay your tax by March 1.

  “If at least two-thirds of your gross income is from farming or fishing, you only need to make one estimated payment on January 15 of the following year. You do not have to make this estimated payment if you file your return and pay your tax by March 1.”

The page lists three ways to pay: electronic funds transfer through Online Services (a single payment, or all four scheduled at once), credit or debit card through Online Services (US Bank processes the card payment), and a check or money order with a payment voucher. For a check or money order, create and print a payment voucher, make the check payable to the Minnesota Department of Revenue, include the last four digits of your Social Security Number in the memo line, and mail the check and voucher to the address on the voucher. You may also contact the department to request payment vouchers. This page prints no mailing address because the Revenue page gives none for payments.

Keep a record of your payments; the page says you will need the information when filing your return and links a payment record form.

• Electronic funds transfer (Online Services) - It’s secure, easy, and convenient. You can make a single payment or schedule all four payments at once.

  “Electronic funds transfer (Online Services) - It’s secure, easy, and convenient. You can make a single payment or schedule all four payments at once.”

• Credit or debit card - Use our Online Services: Credit or Debit Card Payment System and US Bank will process the card payment.

  “Credit or debit card - Use our Online Services: Credit or Debit Card Payment System and US Bank will process the card payment.”

• Check or money order - Create and print a payment voucher to include with your check or money order.

  “Check or money order - Create and print a payment voucher to include with your check or money order.”

• Make your check payable to the Minnesota Department of Revenue and include the last four digits of your Social Security Number in the memo line.

  “include the last four digits of your Social Security Number in the memo line.”

• Mail check and voucher to the address on the voucher. You may also contact us to request payment vouchers.

  “Mail check and voucher to the address on the voucher. You may also contact us to request payment vouchers.”

• Keep a record of your payments. You will need this information when filing your return.

  “Keep a record of your payments. You will need this information when filing your return.”

Official page: Minnesota Revenue: Estimated Tax Payments for Individuals. Form: Minnesota estimated tax payment voucher (created and printed from Revenue’s Estimated Tax Payments for Individuals page).

The Estimated Tax Payments page mentions a penalty only in the 90% and 100% test above (“To avoid a penalty”); it states no penalty rate and names no underpayment form, so this page gives neither. If you did not keep records of your payments, the page says you may contact the department at 651-296-3781 or email individual.incometax@state.mn.us for a list of estimated tax payments made for any tax year.

The department generally will not transfer or refund estimated payments, or refunds applied toward future tax years, until you file Form M1 for the tax year to which the payments were applied.

• If you did not keep records of your payments, you may contact us at 651-296-3781 or email us at individual.incometax@state.mn.us for a list of estimated tax payments made for any tax year.

  “If you did not keep records of your payments, you may contact us at 651-296-3781 or email us at individual.incometax@state.mn.us for a list of estimated tax payments made for any tax year.”

• If you’ve previously made estimated tax payments or applied refunds toward future tax years, the department generally will not transfer or refund those payments until you file Form M1 for the tax year to which the payments were applied.

  “Note: If you’ve previously made estimated tax payments or applied refunds toward future tax years, the department generally will not transfer or refund those payments until you file Form M1 for the tax year to which the payments were applied.”