How to pay Minnesota estimated taxes.
Minnesota collects its own estimated tax through the Minnesota Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.
Do you need to pay?
You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.
To avoid the penalty, your estimates, withholding, and refundable credits must equal the lesser of 90% of your current-year tax (66.7% for farmers and commercial fishermen) or 100% of your prior-year tax. Use 110% of prior-year tax if your federal AGI was more than $150,000. Nonresidents and part-year residents must have had at least $1 of Minnesota tax in the prior year to use the prior-year rule.
If you underpay: 7% a year for 2026, the rate used on the 2026 Schedule M15 underpayment computation.
For how to pick a safe amount, see how much to pay in estimated taxes.
Deadlines
Payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027, normally 25% each. This matches the federal schedule. You can also pay the full year by April 15.
| Payment | Due |
|---|---|
| 1st | April 15 |
| 2nd | June 15 |
| 3rd | September 15 |
| 4th | January 15 of the next year |
A date on a weekend or holiday moves to the next business day. Pay at least two business days early.
Paying Minnesota, step by step
What you need
- Nothing to set up. Minnesota Department of Revenue Online Services (Payment system) takes payments without an account.
- Your Social Security number and a copy of last year's Minnesota return.
- Your bank routing and account numbers.
Start at Minnesota Department of Revenue Online Services (Payment system), Minnesota's official payment site.
- On the Online Services landing page, select Pay with a bank account.
- Select No, I am not using a Letter ID.
- Select Individual for the Customer Type and Individual Income Tax for the Tax Type.
- Enter your Customer Information and Email Address.
- Select Estimate for the Type and choose the 2026 Filing Period for Payment, then complete the remaining fields. You can schedule one payment or all four at once.
Other ways to pay: Pay by credit or debit card through the Online Services card payment system. US Bank processes card payments and charges a fee of 1.25% for debit cards and 2.15% for credit cards. You can also make or schedule payments through tax software; to cancel a software payment, call 651-556-3000 at least three business days before the payment date. Or create a voucher with the Payment Voucher System and mail it with a check payable to Minnesota Department of Revenue, with the last four digits of your SSN on the memo line. ACH credit through your bank is another option, though some banks charge a fee.
Minnesota will not fill these payments in for you. Your preparer has to enter each estimated payment on your Minnesota return. Keep your own record of the date, amount, and confirmation number.
Extension payments
Minnesota gives you an automatic extension to file until October 15, and you do not file a form. An extension does not give you more time to pay. Pay any tax you owe by April 15 to avoid penalties and interest, using the Online Services payment system and selecting Extension as the type of payment. You avoid the late payment penalty if you pay at least 90% of your tax by April 15 and file and pay the rest by October 15. If you have not filed by October 15, a 5% late filing penalty applies to the unpaid tax.
Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.
Good to know
- To cancel a scheduled online payment, use Search for a confirmation number under Other Resources on the Online Services page.
- Farmers and commercial fishermen with at least two-thirds of gross income from farming or fishing can make one payment by January 15, 2027, or file and pay by March 1, 2027.
- Minnesota has no local income taxes.
- You figure your estimate on Form M1 with current-year rates; there is no separate state worksheet form.
- Moved this year? You may owe estimates to both Minnesota and your other state for the part of the year you lived or earned income in each.
- Paying the IRS too? Follow the federal walkthrough. Other states each have a guide of their own.
Official sources
Checked October 2026 against the Minnesota Department of Revenue's own publications.
- Minnesota DOR, Estimated Tax Payments for Individuals
- Minnesota DOR, Make a Payment
- Minnesota DOR, 2026 Schedule M15
- Minnesota DOR, Filing After the Due Date
This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.