{
  "batch": "656-minnesota-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_anchor_official_statutes",
      "category": "Business",
      "title": "[Unverified - being checked] Minnesota Statutes: official-citation",
      "summary": "[Unverified - being checked] The official codified statutes of Minnesota are published by the Office of the Revisor of Statutes at https://www.revisor.mn.gov/statutes/ under the title '2025 Minnesota Statutes'.",
      "body": "The official codified statutes of Minnesota are published by the Office of the Revisor of Statutes at https://www.revisor.mn.gov/statutes/ under the title '2025 Minnesota Statutes'.\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“2025 Minnesota Statutes”\n\nNote: Anchor record. The statutes index page at https://www.revisor.mn.gov/statutes/ carries the heading '2025 Minnesota Statutes' and lists chapters by title. Every later record in this batch sits under this citation. The page also states: 'Minnesota Statutes is a compilation of the general and permanent laws of the state.'",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "2025 Minnesota Statutes",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Statutes",
      "topic": "official-citation",
      "applies_to_country": "*",
      "applies_to_scope": "Minnesota state law",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_income_tax_existence",
      "category": "Business",
      "title": "Minnesota Individual Income Tax: Access.id",
      "summary": "Minnesota Individual Income Tax applies to residents and nonresidents who meet the state's minimum filing requirements.",
      "body": "Minnesota Individual Income Tax applies to residents and nonresidents who meet the state's minimum filing requirements.\n\nWhat Minnesota Department of Revenue actually says:\n\n“Minnesota Individual Income Tax applies to residents and nonresidents who meet the state's minimum filing requirements.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/individual-income-tax",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Minnesota Individual Income Tax applies to residents and nonresidents who meet the state's minimum filing requirements.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Individual Income Tax",
      "topic": "Access.id",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.id"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_income_tax_estimated_threshold",
      "category": "Business",
      "title": "Minnesota Estimated Tax Payments: Money.payout",
      "summary": "You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.",
      "body": "You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.\n\nWhat Minnesota Department of Revenue actually says:\n\n“You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/estimated-tax",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "You must pay estimated tax if you expect to owe $500 or more in Minnesota income tax after subtracting your withholding and refundable credits.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Estimated Tax Payments",
      "topic": "Money.payout",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_income_tax_rates_top",
      "category": "Business",
      "title": "Minnesota Individual Income Tax Rates: Money.pricing",
      "summary": "On all over $269,010, 9.85 percent.",
      "body": "On all over $269,010, 9.85 percent.\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“On all over $269,010, 9.85 percent.”\n\nNote: This is the top marginal rate for married filing jointly for tax year 2026. From Minnesota Statute 290.06 subdivision 2c.",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/cite/290.06/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "On all over $269,010, 9.85 percent.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Individual Income Tax Rates",
      "topic": "Money.pricing",
      "applies_to_country": "*",
      "applies_to_scope": "For married individuals filing joint returns and surviving spouses, tax year 2026",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.pricing"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_income_tax_rates_single",
      "category": "Business",
      "title": "Minnesota Individual Income Tax Single Filer Rates: Money.pricing",
      "summary": "For married individuals filing joint returns and surviving spouses: On all over $170,940, 6.860 percent; On all over $204,090, 7.982 percent; On all over $269,010, 9.85 percent.",
      "body": "For married individuals filing joint returns and surviving spouses: On all over $170,940, 6.860 percent; On all over $204,090, 7.982 percent; On all over $269,010, 9.85 percent.\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“For married individuals filing joint returns and surviving spouses: On all over $170,940, 6.860 percent; On all over $204,090, 7.982 percent; On all over $269,010, 9.85 percent.”\n\nNote: From Minnesota Statute 290.06 subdivision 2c.",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/cite/290.06/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "For married individuals filing joint returns and surviving spouses: On all over $170,940, 6.860 percent; On all over $204,090, 7.982 percent; On all over $269,010, 9.85 percent.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Individual Income Tax Single Filer Rates",
      "topic": "Money.pricing",
      "applies_to_country": "*",
      "applies_to_scope": "Tax year 2026",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.pricing"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_self_employed_estimated_tax",
      "category": "Business",
      "title": "Self-Employed Individuals in Minnesota: Money.payout",
      "summary": "An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individuals, the term \"estimated tax\" means the amount the taxpayer estimates is the sum of the taxes imposed by chapter 290 for the taxable year.",
      "body": "An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individuals, the term \"estimated tax\" means the amount the taxpayer estimates is the sum of the taxes imposed by chapter 290 for the taxable year.\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individuals, the term \"estimated tax\" means the amount the taxpayer estimates is the sum of the taxes imposed by chapter 290 for the taxable year.”\n\nNote: Minnesota Statute 289A.25 subdivision 1 requires estimated tax payments. Self-employed individuals file as individuals (sole proprietors) under this provision.",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/cite/289A.25/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individuals, the term \"estimated tax\" means the amount the taxpayer estimates is the sum of the taxes imposed by chapter 290 for the taxable year.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Self-Employed Individuals in Minnesota",
      "topic": "Money.payout",
      "applies_to_country": "*",
      "applies_to_scope": "Minnesota Statute 289A.25 subdivision 1",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_self_employed_definition",
      "category": "Business",
      "title": "Self-Employed Individuals in Minnesota: Access.signup",
      "summary": "Generally, you are self-employed if you meet one of the following: You carry on a trade or business as a sole proprietor; You carry on a trade or business as an independent contractor; You are a member of a partnership that carries on a trade or business; You are otherwise in business for yourself (including a part-time business).",
      "body": "Generally, you are self-employed if you meet one of the following: You carry on a trade or business as a sole proprietor; You carry on a trade or business as an independent contractor; You are a member of a partnership that carries on a trade or business; You are otherwise in business for yourself (including a part-time business).\n\nWhat Minnesota Department of Revenue actually says:\n\n“Generally, you are self-employed if you meet one of the following: You carry on a trade or business as a sole proprietor; You carry on a trade or business as an independent contractor; You are a member of a partnership that carries on a trade or business; You are otherwise in business for yourself (including a part-time business).”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/self-employed",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Generally, you are self-employed if you meet one of the following: You carry on a trade or business as a sole proprietor; You carry on a trade or business as an independent contractor; You are a member of a partnership that carries on a trade or business; You are otherwise in business for yourself (including a part-time business).",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Self-Employed Individuals in Minnesota",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_income_tax_due_date",
      "category": "Business",
      "title": "Minnesota Individual Income Tax Due Date: Money.payout",
      "summary": "Most people must file their 2025 Minnesota tax return by April 15, 2026. The Minnesota Department of Revenue must receive your return electronically - or have it delivered or postmarked - by that date. If you owe tax, you must pay by that date, even if you file your return later.",
      "body": "Most people must file their 2025 Minnesota tax return by April 15, 2026. The Minnesota Department of Revenue must receive your return electronically - or have it delivered or postmarked - by that date. If you owe tax, you must pay by that date, even if you file your return later.\n\nWhat Minnesota Department of Revenue actually says:\n\n“Most people must file their 2025 Minnesota tax return by April 15, 2026. The Minnesota Department of Revenue must receive your return electronically – or have it delivered or postmarked – by that date. If you owe tax, you must pay by that date, even if you file your return later.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/income-tax-due-dates",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Most people must file their 2025 Minnesota tax return by April 15, 2026. The Minnesota Department of Revenue must receive your return electronically – or have it delivered or postmarked – by that date. If you owe tax, you must pay by that date, even if you file your return later.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Individual Income Tax Due Date",
      "topic": "Money.payout",
      "applies_to_country": "*",
      "applies_to_scope": "For tax year 2025 returns",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_withholding_1099",
      "category": "Business",
      "title": "Minnesota Withholding Tax and 1099 Forms: Money.fees",
      "summary": "Minnesota Withholding Tax is state income tax you as an employer take out of your employees' wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.",
      "body": "Minnesota Withholding Tax is state income tax you as an employer take out of your employees' wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.\n\nWhat Minnesota Department of Revenue actually says:\n\n“Minnesota Withholding Tax is state income tax you as an employer take out of your employees' wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.”\n\nNote: Minnesota follows federal 1099 reporting requirements but does not have a separate state 1099 form requirement.",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/withholding-tax",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Minnesota Withholding Tax is state income tax you as an employer take out of your employees' wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Withholding Tax and 1099 Forms",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_1099_filing_requirements",
      "category": "Business",
      "title": "Minnesota Information Return Filing Requirements: Money.fees",
      "summary": "Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the commissioner a return for a taxable year, stating specifically with respect to the fund, the items of gross income and deductions provided by section 290...",
      "body": "Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the commissioner a return for a taxable year, stating specifically with respect to the fund, the items of gross income and deductions provided by section 290...\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the commissioner a return for a taxable year, stating specifically with respect to the fund, the items of gross income and deductions provided by section 290”\n\nNote: From Minnesota Statute 289A.12 - Filing requirements for information returns and reports. The statute does not specify 1099-K or 1099-NEC filing requirements for the state of Minnesota.",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/cite/289A.12/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the commissioner a return for a taxable year, stating specifically with respect to the fund, the items of gross income and deductions provided by section 290",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Information Return Filing Requirements",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "applies_to_scope": "Minnesota Statute 289A.12 subdivision 2",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r656_minnesota_creator_tax_treatment_mn_brackets_single_2026",
      "category": "Business",
      "title": "Minnesota Individual Income Tax Single Filer Brackets: Money.pricing",
      "summary": "Single or married individual filing separately: 5.54 percent; 6.860 percent; 7.982 percent; 9.85 percent.",
      "body": "Single or married individual filing separately: 5.54 percent; 6.860 percent; 7.982 percent; 9.85 percent.\n\nWhat Office of the Revisor of Statutes, Minnesota Legislature actually says:\n\n“Single or married individual filing separately: 5.54 percent; 6.860 percent; 7.982 percent; 9.85 percent.”\n\nNote: From Minnesota Statute 290.06 subdivision 2c. Tax rates for tax year 2026.",
      "source_type": "official",
      "source_link": "https://www.revisor.mn.gov/statutes/cite/290.06/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Minnesota Legislature",
      "evidence_quote": "Single or married individual filing separately: 5.54 percent; 6.860 percent; 7.982 percent; 9.85 percent.",
      "volatility": "low",
      "from_batch": "656-minnesota-creator-tax-treatment",
      "subject": "Minnesota Individual Income Tax Single Filer Brackets",
      "topic": "Money.pricing",
      "applies_to_country": "*",
      "applies_to_scope": "Married individuals filing joint returns and surviving spouses: 5.54 percent; 6.860 percent; 7.982 percent; 9.85 percent",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.pricing"
        ],
        "explicitness": "any"
      }
    }
  ]
}