To apply for a new Minnesota tax ID number, you must fill out pages 1 and 2 of Form ABR and the registration sections that apply to you.
For example, if your corporation will employ Minnesota residents and make taxable sales, fill out pages 1 and 2 of Form ABR and the registration sections for withholding tax, sales and use tax, and income/franchise tax. Do not register for the tax types you are not required to collect or pay.
If you are faxing or mailing in your application, return only the sections you fill out.You must register for at least one tax type, unless you are applying for a tax ID number only to receive payment from a state agency.
The department will not issue a tax ID number more than one year in advance of beginning operations.
Line 1: Federal tax ID number
Fill in your federal tax ID number.
If you need to request a federal tax ID number, you may apply online at the IRS website at www.irs.gov. No registration is required to use the system, and your federal tax ID number will be issued within minutes.
If you don’t have access to the Internet, call the IRS at toll-free 1-800-829-4933. If you applied for a federal tax ID number, but haven’t received it, write in “applied for.” Call our office when you receive your number.
If you are not required to have a federal ID number, write in “NA” for not applicable.
Line 2: Current or prior Minnesota Tax ID number(s)
A business organization needs only one Minnesota Tax ID number to report and pay all tax types.
If your current or prior number is no longer being used (e.g., due to dissolution of a partnership, sale, closing or bankruptcy), fill in the effective date of the cancellation.
Line 3: Reason you are applying
If you purchased an existing business, you may be liable for any unpaid sales or withholding taxes the existing business may owe. Be sure to research “Successor Liability” .
If you receive grants or payments from a state agency for any reason, you are required to have a Minnesota ID number for infor- mational purposes only.
Line 10: Owners, partners, or officers
The identities of the owners, partners and officers—including Social Security numbers—are required under state law (M.S. 270C.306; 290.92, subd. 24; and Rule 8130.2500, subp. 6).
Fill in the requested information for each owner, general partner or officer. If you need more space, attach a separate sheet.
Under certain circumstances, officers, part- ners or any other person who is responsible for filing returns and paying taxes may be personally liable for the business’s unpaid taxes.
Line 11: Legal organization
Check the box to indicate your legal organization. If you are changing the type of legal organization, check the box to indicate your new legal organization type.
Line 12: Register for specific tax types
Check all the boxes for the tax types your business is required to collect or pay. For each box you check, fill out the registration section for that tax type.
Example: If you are a corporation that will make taxable sales and employ Minnesota residents, check the boxes for sales and
use tax, withholding tax and corporate franchise. Also fill out the corresponding registration sections on pages 3, 4 and 5 of Form ABR.
CREDIT: The content of this post has been copied or adopted from the Minnesota Department of Revenue’s Minnesota Application for Business Registration Instruction Booklet.