For each original Minnesota form you prepare, keep a count of how many are filed on paper or electronically. Keep the total number of paper and e-filed returns with your records.
The fee is $5 for each original form that is filed on paper that could have been filed electronically.
You will also need to pay the fee for returns you filed on paper because:
- Your software does not support electronic filing. To avoid fees, you should choose a package that allows for Minnesota e-filing. You can find a list of software on our Filing Software for Tax Professionals page.
- Your software does not support all forms. There may be exceptions because of software or other limitations, and we will review them on a case-by-case basis. The paper-filing fee will apply if the return was otherwise eligible for e‑filing.
- Your client is a nonresident or part-year resident of Minnesota.
To determine the fee you are required to pay, multiply $5 by the number of eligible returns you prepared that were filed on paper. Do not send $5 with each paper return you file. Wait to send all paper fees at once.
Use Form PFF, Preparer’s Paper-Filing Fee, to determine the fee based on the number of paper returns filed that did not apply to the exceptions. Send us your completed Form PFF at the same time you pay the fee.
Exceptions
Revenue will waive the fee only if we or the IRS require a Minnesota or federal return to be filed on paper. If this is the case, write down the reason and keep it with your records.
Example: When John tried to transmit his client’s federal return, the IRS rejected the Social Security Number. Because of this, he can no longer e-file the Minnesota return. Since the IRS requires John’s client to file a paper federal return, we will waive the fee for filing a paper Minnesota return.
If a taxpayer asks you to file a tax return by paper, check the appropriate box on the return. This fee does not apply to returns that taxpayers ask you to file by paper.