Taxation and Small Businesses in Minnesota

From the MN House Research and Fiscal Analysis Dept.

This information brief gives an overview of the various forms of business organization and describes how they are taxed. In particular, it:

 Discusses the tax implications of the choice of business entity;

 Provides national and Minnesota data on entity type and business size; and

 Presents and discusses data on Minnesota returns that report partnership,

S corporation, and sole proprietor income.  Read it here.


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