Minnesota recently published an updated version of Form ABR, Application for Business Registration. This form is used by active businesses to register with the Minnesota Department of Revenue for a multitude of tax purposes, including withholding tax.
There are only minor changes to the form in this most recent update, which include the following:
- Section 15 (p. 2) includes specific instructions relating to filers registering their partnerships, LLPs, and multi-member LLCs. If said entities are filing as corporations, S-corporations, or partnerships, they must list two owners/officers.
- County jurisdictions for local taxes were added to and removed from the Sales and Use tax portion of the application.
- Under the “Income, Franchise or Unrelated Business Income Tax” section, the start date for Minnesota state tax liability was added.
It is important to note that the Withholding Tax portion of this application remains unchanged.
About the Author
Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.More Content by Paul Ogawa