Who has to make Minnesota quarterly estimated payments, the 2026 due-date calendar, the safe-harbor rules that avoid an underpayment penalty, and how to pay through Online Services.
Who must pay
Minnesota requires estimated payments once you have $500 or more of Minnesota tax due for 2026 after subtracting Minnesota withholding, any estimated payments already made, and refundable credits — a flat dollar-of-tax-owed test, not a gross-income trigger.
2026 due-date calendar
Installment
% of annual estimate
Due date
Note
Q1
25%
April 15, 2026
—
Q2
25%
June 15, 2026
—
Q3
25%
September 15, 2026
—
Q4
25%
January 15, 2027
—
Minnesota divides the required annual payment into four equal 25% installments unless you elect the annualized-income method on the back of Schedule M15. None of the 2026 due dates fall on a weekend or holiday, so no date shifts this cycle — contrast with 2025, when Minnesota moved the June 15 date to June 16 because it landed on a Sunday, proof the state does shift when the calendar requires it. Farmers and commercial fishermen (at least two-thirds of gross income from farming or fishing) can skip quarterly payments entirely by paying the full amount by January 15 or by filing and paying the complete Form M1 by March 1; if they don’t, their whole required payment is due with the fourth installment rather than spread across the year.
Safe harbor — avoiding the underpayment penalty
Minnesota avoids the underpayment penalty if your withholding and timely estimated payments equal the smallest of: 90% of your 2026 tax (66.7% if you’re a farmer or commercial fisherman), or 100% of your 2025 tax. That second, prior-year option climbs to 110% once your 2025 federal AGI crosses $150,000 — and Minnesota keeps that $150,000 figure identical for joint filers and separate filers alike, rather than splitting it in two the way some neighboring states do. Nonresidents and part-year residents need at least $1 of Minnesota tax liability in the prior year to use either prior-year option; otherwise they’re limited to the 90%-of-current-year test.
How to calculate your payment
Estimate your annual Minnesota tax, test it against the safe harbor above, then split the required annual payment across the installments in the calendar. The site's quarterly planner handles the math and the federal side together.
Pay online through Online Services, or mail a check or money order with the a payment voucher printed from Minnesota Online Services voucher.
Minnesota’s mandatory-electronic-payment law (Minn. Stat. §270C.42) specifically carves out individual income and estimated tax payments made under §289A.25 — unlike most states on this list, there is no dollar threshold that forces an individual into e-pay; a paper check remains fully compliant no matter how large the estimated payment. The $10,000-per-fiscal-year e-pay mandate you may see referenced by the Department applies to business taxes (withholding, sales/use, corporate franchise), not to individuals.
Penalty basics
Minnesota’s underpayment interest rate is redetermined every year by the Commissioner under Minn. Stat. §270C.40, based on the average bank prime rate over the six months ending September 30 of the prior year, rounded to the nearest whole percent. The rate for 2026 is 7% (down from 8% in 2025), computed as days-late ÷ 365 × 7% × the underpayment for each installment.
Minnesota-specific notes
Minnesota’s 110% high-income safe-harbor step-up triggers once 2025 federal AGI passes $150,000 — a single flat number for every filing status, unlike states that halve the threshold for married-filing-separately.
Individual income and estimated tax payments are expressly exempted from Minnesota’s mandatory-electronic-payment statute (Minn. Stat. §270C.42) — there is no e-pay threshold forcing individuals off paper checks.
The paper voucher long known as “Form M14” no longer appears on Minnesota’s current Estimated Tax guidance; DOR now prints the voucher on demand through Online Services.
A separate 1% Net Investment Income Tax layers onto whatever you already owe once net investment income tops $1 million (effective tax years after 2023) — worth building into your quarterly math if you’re anywhere close to that line.
When are Minnesota estimated tax payments due in 2026?
The four Minnesota due dates for 2026 are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Minnesota divides the required annual payment into four equal 25% installments unless you elect the annualized-income method on the back of Schedule M15. None of the 2026 due dates fall on a weekend or holiday, so no date shifts this cycle — contrast with 2025, when Minnesota moved the June 15 date to June 16 because it landed on a Sunday, proof the state does shift when the calendar requires it. Farmers and commercial fishermen (at least two-thirds of gross income from farming or fishing) can skip quarterly payments entirely by paying the full amount by January 15 or by filing and paying the complete Form M1 by March 1; if they don’t, their whole required payment is due with the fourth installment rather than spread across the year.
Does Minnesota have a high-income safe-harbor step-up like California or New York?
Yes. Minnesota’s prior-year safe harbor rises from 100% to 110% of your 2025 tax once your 2025 federal AGI exceeds $150,000. Minnesota keeps that $150,000 line identical for every filing status, whereas some other states cut it in half for separate filers.
Do I have to pay Minnesota estimated tax electronically?
No — and this is unusual. Minnesota’s mandatory e-pay statute (Minn. Stat. §270C.42) specifically excludes individual income and estimated tax payments, so a paper check remains fully compliant regardless of the amount. The state’s e-pay mandates apply to business tax types instead.
Is Form M14 still the right form for a Minnesota estimated tax voucher?
Not on Minnesota’s current guidance. The Department’s Estimated Tax page no longer references a static “Form M14” — it now describes creating and printing a payment voucher on demand through Online Services when you pay by check or money order.
How do I pay Minnesota estimated tax?
Pay online through Online Services, or mail a check with the a payment voucher printed from Minnesota Online Services voucher. Minnesota’s mandatory-electronic-payment law (Minn. Stat. §270C.42) specifically carves out individual income and estimated tax payments made under §289A.25 — unlike most states on this list, there is no dollar threshold that forces an individual into e-pay; a paper check remains fully compliant no matter how large the estimated payment. The $10,000-per-fiscal-year e-pay mandate you may see referenced by the Department applies to business taxes (withholding, sales/use, corporate franchise), not to individuals.
Estimated tax in other states
Compare how Minnesota stacks up against the other states with a Rising search trend for estimated-tax rules.