C3: 2025 Minnesota Corporation Franchise Tax Instructions
Minnesota Department of Revenue
- Tier: primary; type: agency-guidance
- Last opened and confirmed: October 16, 2026
- https://www.revenue.state.mn.us/sites/default/files/2026-07/m4-inst-25.pdf
Read Who Must File, other required Minnesota forms, cooperative return treatment and due dates. Non-section-521 cooperative associations use M4; section 521 farmers' cooperatives filing federal 1120-C use M4NP. Guidance for 2025 returns, not a complete state cooperative tax analysis.